CINIF — NIS A-1 and NIS B-1 Mandatory

NIS A-1 and NIS B-1: The 30 indicators your company must report in 2026

Applies to ALL companies reporting under NIF — not just listed issuers. Your first mandatory report: FY2025 data, due in 2026.

Applies to all companies under NIF

30 IBSO indicators

First report: FY2025 data in 2026

mandatory IBSO indicators

Source: CINIF NIS B-1, 2024

100%

of NIF companies must report

Source: CINIF, Jan 2025

2026

first report with FY2025 data

Source: NIS B-1 vigencia FY2025

75%

of companies don't measure Scope 3 yet

Source: Climatta analysis / GHG Protocol

The 30 IBSO indicators

What you must measure and report

The 30 indicators are divided into three categories. Climatta automates the collection of all of them.

Environmental

(16 indicators)

GHG Emissions Scope 1 (direct)
GHG Emissions Scope 2 (purchased energy)
GHG Emissions Scope 3 (value chain)
Emissions intensity
Total energy consumption
Energy from renewable sources (%)
Energy intensity
Total water consumption
Recycled and reused water
Water in water-stressed areas
Total waste generated
Waste to landfill
Recycled or recovered waste
Hazardous waste
Biodiversity impacts
Land affected / restored

Social

(6 indicators)

Total number of employees
Employee turnover rate (%)
Accident frequency rate (TRIR)
Training hours per employee
Gender pay gap (%)
Investment in local community

Governance

(8 indicators)

Board of directors composition
Percentage of women on the board
Board independence (%)
Diversity in senior management
Executive compensation linked to ESG
Anti-corruption policy
Employees trained on ethics and compliance
Corruption incidents reported

The hardest to measure

These three indicators are where most companies fall short

Scope 3: Value chain emissions

75% of Mexican companies do not measure it. It can represent up to 90% of your total carbon footprint. It requires data from suppliers, transport, product use and end-of-life disposal.

75%don't measure it

Water in water-stressed areas

It's not just total consumption — you must identify what percentage of your operations are in water-scarce basins, with georeferenced data by site.

60%of Mexico under water stress

Supply chain emissions

Requires supplier surveys or emission factors by spend category. Without automation, this is weeks of manual work per report.

~90%of footprint in manufacturing

NIS B-1 vs IFRS S1/S2

If you're listed, you have a dual obligation

Companies listed on the BMV/BIVA must comply with NIS A-1 and IFRS S1/S2. Climatta manages everything from a single platform.

Aspect	NIS A-1 / B-1 (CINIF)	IFRS S1 / S2 (ISSB)
Applies to	All companies reporting under NIF	BMV/BIVA listed issuers only
Core indicators	30 standardised IBSO indicators	Climate-related financial risk disclosure
Focus	Reporting operational ESG impacts	Managing climate risks and opportunities
First mandatory report	2026 (FY2025 data)	2026 (FY2025 data)

See the complete IFRS S1/S2 guide for listed issuers

How Climatta connects your data

Your data already exists. You just need to connect it.

Climatta integrates with your existing systems to collect the 30 indicators automatically.

ERP (SAP / Oracle)

Extracts energy, water, waste and materials consumption directly from your management system.

HR System

Imports employee, turnover, accident and training data from your HRIS or payroll system.

Suppliers

Sends automated surveys to suppliers and consolidates their emissions data into your report.

Utility bills & meters

Collects utility data automatically — no manual PDF invoice uploads required.

Frequently asked questions

Everything you need to know about NIS A-1 and B-1

Yes. NIS B-1 applies to ALL companies reporting under Mexican Financial Reporting Standards (NIF) — not just publicly listed companies. If your company uses NIF accounting, you must report the 30 IBSO indicators starting with the FY2025 exercise.

NIS A-1 applies to entities with a public accountability obligation (listed issuers, regulated financial entities). NIS B-1 applies to all other companies under NIF. Both standards share the same 30 IBSO indicators, but NIS A-1 has additional disclosure and assurance requirements.

Yes. The 30 IBSO indicators include Scope 3. However, the standards recognise that many companies are just beginning to measure it. The key is to document your methodology, emission factors and the scope of your calculation from the very first report.

Partially. Many GRI indicators overlap with the 30 IBSO indicators, but NIS B-1 has a specific structure. Climatta maps your data to GRI, NIS B-1 and IFRS S2 simultaneously, so you don't need to prepare separate reports.

Yes. NIS A-1 and NIS B-1 were issued by CINIF (Mexico's national accounting standards body) and apply exclusively to companies that report under Mexican NIF. Mexico is unique in having both ISSB-aligned standards (IFRS S1/S2 for listed companies) and a domestic standard (NIS B-1) for all other entities.

NIS B-1 guides by company type

The 30 IBSO indicators adapted to your specific sector.

NIS B-1 — Family Business NIS B-1 — Multinational Subsidiary NIS B-1 — Holding Company NIS B-1 — Private Construction NIS B-1 — Wholesale Distribution NIS B-1 — Professional Services NIS B-1 — Tourism & Hospitality NIS B-1 — Education NIS B-1 — Private Healthcare NIS B-1 — Technology IFRS S2 + NIS B-1 — Family Business IFRS S2 + NIS B-1 — Multinational Subsidiary IFRS S2 + NIS B-1 — Holding Company IFRS S2 + NIS B-1 — Private Construction IFRS S2 + NIS B-1 — Wholesale Distribution

30 indicators. One deadline. Start today.

Request a demo and we'll show you how Climatta connects your data sources and generates the NIS B-1 report ready to submit.