Climatta IconClimatta
    Large industrial corporates

    IFRS S1 for Airport Sector with Oracle E-Business Suite: Data Integration 2026

    IFRS S1 establishes general requirements for BMV and BIVA-listed issuers to disclose material information about sustainability-related risks and opportunities in their annual reports. CNBV made it mandatory starting January 2025, with the first report covering FY2025 data due in 2026. IFRS S1 acts as the umbrella standard that complements IFRS S2 on climate-specific matters.

    Climatta integrates to Oracle EBS via the database layer using Oracle standard views and the EBS REST API where available. For infrastructure and concession sector companies — where Oracle EBS is dominant — the EAM module is the primary source of Scope 1 data (fleet, plants) and the AP module enables Scope 3 analysis. Traceability from EBS to the assured report resolves the main auditor finding: that data lacks a verifiable source.

    Data Already in Your Oracle E-Business Suite

    Your Oracle E-Business Suite already has most of the data IFRS S1 requires. Climatta extracts it automatically without manual work.

    IFRS S1 RequirementOracle E-Business Suite ModuleAvailable
    Identification and disclosure of all sustainability-related risks and opportunities material to the enterpriseGL (General Ledger)✅
    Description of board and management oversight of sustainability risksAP (Accounts Payable)✅
    Scenario analysis to assess strategy resilience under different sustainability futuresInventory Management✅
    Description of processes for identifying, assessing, and managing sustainability risks integrated into corporate governanceProjects⚠️
    Disclosure of metrics and targets used to manage and monitor material risks and opportunitiesEAM (Enterprise Asset Management)⚠️

    Infrastructure asset records and operational consumption from EAM, including vehicle fleets and heavy machinery

    Supplier purchases from AP for building Scope 3 emissions inventory under the purchased goods and services category

    Fuel and energy consumption captured as operating expenses from iExpenses and GL by cost center

    Physical asset investment projects with climate exposure from the Projects module for physical risk analysis

    Why Excel from Oracle E-Business Suite Will Not Pass the 2027 Assurance

    Integration complexity: High

    No audit trail: the auditor cannot trace the data back to its source in Oracle E-Business Suite

    Formula error risk: one miscalculated cell invalidates the entire report

    No change history: impossible to demonstrate data integrity over time

    Oracle E-Business Suite → Excel → report = 3 manual transformations with no governance control

    How Climatta Connects with Oracle E-Business Suite

    Climatta integrates to Oracle EBS via the database layer using Oracle standard views and the EBS REST API where available. For infrastructure and concession sector companies — where Oracle EBS is dominant — the EAM module is the primary source of Scope 1 data (fleet, plants) and the AP module enables Scope 3 analysis. Traceability from EBS to the assured report resolves the main auditor finding: that data lacks a verifiable source.

    1

    Secure connection to Oracle E-Business Suite

    Climatta connects to Oracle E-Business Suite via API or certified connector, installing nothing on your server.

    2

    Automatic module mapping

    Modules GL (General Ledger) and AP (Accounts Payable) are automatically mapped to IFRS S1 indicators, with no manual configuration.

    3

    Report ready for assurance

    Complete report in CNBV/CINIF format with traceability of every data point back to Oracle E-Business Suite. The auditor has the evidence they need.

    4 benefits of connecting Oracle E-Business Suite with Climatta

    Time

    From weeks to hours in IFRS S1 data collection from Oracle E-Business Suite

    Risk

    Full traceability: every data point audited back to its source in Oracle E-Business Suite

    Auditability

    Immutable change history — the 2027 auditor approves it

    Cost

    No integration consultancy needed: Climatta connects to Oracle E-Business Suite in 2 weeks

    FAQ — Oracle E-Business Suite + IFRS S1

    We connect with your Oracle E-Business Suite in 2 weeks. No manual integration.

    Over 50 Airport Sector companies already report IFRS S1 automatically with Climatta.