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.
SAP ECC 6.0 reaches end of support in 2027 — the same year mandatory IFRS S2 assurance begins. Climatta extracts data from ECC via RFC/BAPI without modifying the source system, which is critical for companies planning migration to S/4HANA. Historical ECC data is preserved in the Climatta platform, guaranteeing year-over-year comparability for the auditor even if the company migrates ERP mid-reporting cycle.
Your SAP ECC 6.0 already has most of the data IFRS S1 requires. Climatta extracts it automatically without manual work.
| IFRS S1 Requirement | SAP ECC 6.0 Module | Available |
|---|---|---|
| Identification and disclosure of all sustainability-related risks and opportunities material to the enterprise | CO-PC (Controlling - Product Cost) | ✅ |
| Description of board and management oversight of sustainability risks | PM (Plant Maintenance) | ✅ |
| Scenario analysis to assess strategy resilience under different sustainability futures | MM (Materials Management) | ✅ |
| Description of processes for identifying, assessing, and managing sustainability risks integrated into corporate governance | EH&S (Environment Health & Safety) | ⚠️ |
| Disclosure of metrics and targets used to manage and monitor material risks and opportunities | FI (Financial Accounting) | ⚠️ |
Maintenance orders and energy/fuel consumption records from PM with up to 10 years of history
Environmental incident records and regulatory reports from EH&S with point-source emissions data
Material and consumable costs by production center from CO-PC for process emissions estimation
Hazardous and non-hazardous waste inventory movements from MM with disposal vendors
No audit trail: the auditor cannot trace the data back to its source in SAP ECC 6.0
Formula error risk: one miscalculated cell invalidates the entire report
No change history: impossible to demonstrate data integrity over time
SAP ECC 6.0 → Excel → report = 3 manual transformations with no governance control
SAP ECC 6.0 reaches end of support in 2027 — the same year mandatory IFRS S2 assurance begins. Climatta extracts data from ECC via RFC/BAPI without modifying the source system, which is critical for companies planning migration to S/4HANA. Historical ECC data is preserved in the Climatta platform, guaranteeing year-over-year comparability for the auditor even if the company migrates ERP mid-reporting cycle.
Secure connection to SAP ECC 6.0
Climatta connects to SAP ECC 6.0 via API or certified connector, installing nothing on your server.
Automatic module mapping
Modules CO-PC (Controlling - Product Cost) and PM (Plant Maintenance) 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 ECC 6.0. The auditor has the evidence they need.
Time
From weeks to hours in IFRS S1 data collection from SAP ECC 6.0
Risk
Full traceability: every data point audited back to its source in SAP ECC 6.0
Auditability
Immutable change history — the 2027 auditor approves it
Cost
No integration consultancy needed: Climatta connects to SAP ECC 6.0 in 2 weeks
Over 50 Insurance companies already report IFRS S1 automatically with Climatta.