IFRS S1 for Infrastructure with SAP S/4HANA: 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 connects to SAP S/4HANA via standard OData APIs and extraction from SAP Analytics Cloud, with no agents installed on the client's system. Data from PM, EHS, and FI-CO is automatically mapped to the 30 IBSO indicators and IFRS S2 metrics, eliminating manual transcription that invalidates assurance. End-to-end traceability from the SAP source system to the audited report is the central argument for the assurer in 2027.
Data Already in Your SAP S/4HANA
Your SAP S/4HANA already has most of the data IFRS S1 requires. Climatta extracts it automatically without manual work.
| IFRS S1 Requirement | SAP S/4HANA Module | Available |
|---|---|---|
| Identification and disclosure of all sustainability-related risks and opportunities material to the enterprise | PM (Plant Maintenance) | ✅ |
| Description of board and management oversight of sustainability risks | MM (Materials Management) | ✅ |
| Scenario analysis to assess strategy resilience under different sustainability futures | SD (Sales & Distribution) | ✅ |
| Description of processes for identifying, assessing, and managing sustainability risks integrated into corporate governance | FI-CO (Finance & Controlling) | ⚠️ |
| Disclosure of metrics and targets used to manage and monitor material risks and opportunities | EHS (Environment Health Safety) | ⚠️ |
Energy consumption by plant and cost center from PM and FI-CO modules with hourly granularity
GHG Scope 1 emissions directly from EHS module with configurable emission factors per facility
Industrial waste generation and disposal data from PM with traceability by manifest
Water consumption by process and production line integrated from IoT-connected meters to SAP
Why Excel from SAP S/4HANA Will Not Pass the 2027 Assurance
No audit trail: the auditor cannot trace the data back to its source in SAP S/4HANA
Formula error risk: one miscalculated cell invalidates the entire report
No change history: impossible to demonstrate data integrity over time
SAP S/4HANA → Excel → report = 3 manual transformations with no governance control
How Climatta Connects with SAP S/4HANA
Climatta connects to SAP S/4HANA via standard OData APIs and extraction from SAP Analytics Cloud, with no agents installed on the client's system. Data from PM, EHS, and FI-CO is automatically mapped to the 30 IBSO indicators and IFRS S2 metrics, eliminating manual transcription that invalidates assurance. End-to-end traceability from the SAP source system to the audited report is the central argument for the assurer in 2027.
Secure connection to SAP S/4HANA
Climatta connects to SAP S/4HANA via API or certified connector, installing nothing on your server.
Automatic module mapping
Modules PM (Plant Maintenance) and MM (Materials Management) are automatically mapped to IFRS S1 indicators, with no manual configuration.
Report ready for assurance
Complete report in CNBV/CINIF format with traceability of every data point back to SAP S/4HANA. The auditor has the evidence they need.
4 benefits of connecting SAP S/4HANA with Climatta
Time
From weeks to hours in IFRS S1 data collection from SAP S/4HANA
Risk
Full traceability: every data point audited back to its source in SAP S/4HANA
Auditability
Immutable change history — the 2027 auditor approves it
Cost
No integration consultancy needed: Climatta connects to SAP S/4HANA in 2 weeks
FAQ — SAP S/4HANA + IFRS S1
We connect with your SAP S/4HANA in 2 weeks. No manual integration.
Over 50 Infrastructure companies already report IFRS S1 automatically with Climatta.