NIS B-1 Mexico: The 30 Basic Sustainability Indicators Your Company Must Report

NIS B-1 (Norma de Información de Sostenibilidad B-1) is a mandatory Mexican sustainability standard issued by CINIF (Consejo Mexicano de Normas de Información Financiera) on May 13, 2024. It requires all companies reporting under Mexican GAAP (NIF) to disclose 30 Basic Sustainability Indicators (IBSO — Indicadores Básicos de Sostenibilidad) covering environmental, social, and governance topics. The first report covers FY2025 data, due in 2026. Unlike IFRS S1/S2, NIS B-1 applies to ALL companies — not just those listed on the stock exchange.

Why NIS B-1 Matters — Scope and Timeline

The 30 IBSO Indicators — Complete List

NIS B-1 organizes the 30 indicators into three categories:

Environmental (16 indicators)

Social (6 indicators)

Governance (8 indicators)

Scope 3 Transition Relief Under NIS B-1

CINIF granted a transition relief for Scope 3 (indicator #4): companies do not need to report Scope 3 emissions until FY2026. However:

• Scope 1 and Scope 2 (indicators 1-3) are required from FY2025

• Companies that cannot calculate Scope 3 must explain why and provide a roadmap

• Building Scope 3 capability takes 12-18 months — start now

NIS B-1 vs IFRS S2 — How They Differ

Key insight: Companies listed on BMV or BIVA must comply with BOTH standards simultaneously. NIS B-1 provides the 30 IBSO metrics; IFRS S2 requires those metrics plus governance disclosures, strategy, risk management, and climate scenario analysis.

Which Indicators Are Hardest to Measure?

Based on implementation experience with Mexican companies:

Most difficult:

• Scope 3 GHG emissions: Requires supplier engagement across the value chain; 75% of Mexican companies don't currently measure this

• Water withdrawal in water-stressed areas: Requires geographic water risk assessment (tools: WRI Aqueduct, WWF Water Risk Filter)

• Biodiversity impacts: Qualitative but requires ecosystem mapping near operations

• Supplier code of conduct coverage: Requires supply chain data management

Moderately difficult:

• Energy consumption across all facilities and subsidiaries

• Gender pay gap calculation (requires HR system integration)

• Scope 1 from diverse emission sources (fleet + combustion + refrigerants)

Relatively straightforward:

• Employee counts and turnover (HR data)

• Board composition and diversity

• Lost-time injuries (usually tracked by legal/HR)

How to Implement the 30 IBSO Indicators

Step 1: Assign ownership

Each indicator needs a data owner: Sustainability (environmental), HR (social), Legal/Governance (governance).

Step 2: Map existing data sources

Many indicators already exist in company systems:

• ERP for energy and utility data

• HR systems for employee data

• Finance for governance disclosures

Step 3: Identify gaps

For indicators without existing data collection: design processes, assign responsibility, set collection frequency.

Step 4: Establish data governance

Every indicator needs: methodology documented, data source identified, review and approval process, version control.

Step 5: Validate and disclose

Even without mandatory assurance, internal validation improves data quality and prepares for future external review.

Frequently Asked Questions about NIS B-1

Does NIS B-1 apply to my private company?

Yes. NIS B-1 applies to all entities that prepare financial statements under Mexican NIF — whether publicly listed, private, family-owned, or subsidiaries of foreign companies operating in Mexico.

What is the difference between NIS A-1 and NIS B-1?

NIS A-1 is the conceptual framework — it defines what sustainability information is, how to prepare it, and the principles for disclosure. NIS B-1 is operational: it specifies the 30 IBSO indicators that companies must actually report.

Are there penalties for not complying with NIS B-1?

Compliance is required under Mexican GAAP. Non-compliance creates regulatory risk and may affect audit opinions. As sustainability reporting matures, non-disclosure increasingly affects access to financing and insurance.

Can we use GRI or SASB indicators to satisfy NIS B-1?

The 30 IBSO indicators in NIS B-1 are largely aligned with GRI and SASB metrics. Companies already reporting to GRI can cross-reference their existing indicators. However, NIS B-1 uses specific Mexican regulatory definitions that must be followed exactly.

What software can help us collect all 30 indicators?

Platforms like Climatta automate data collection from existing systems (ERPs, HR platforms, utility providers), map the data to NIS B-1 indicators, and maintain the audit trail required for future assurance.

Start Collecting Your 30 IBSO Indicators Today

Climatta maps all 30 IBSO indicators automatically from your existing data sources — no more manual data collection across departments. Request a demo to see how we connect to your ERP, HR, and utility systems to deliver your NIS B-1 report ready for 2026.