IFRS S1 for Logistics & Transport in Mexico: 2026 Guide
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.
The Mexican logistics sector faces simultaneous pressure from IFRS S2 (listed issuers) and from multinational clients demanding carbon footprint data per shipment for their own CSRD/TCFD reports. DHL and Estafeta already receive Scope 3 Cat 4 requests from more than 200 corporate clients — the ability to report tCO2e per tonne-km is a growing commercial differentiator.
Why IFRS S1 Applies Differently in Logistics & Transport
CFO and Sustainability Director of BMV-listed logistics operators
Own fleet + third-party carriers — consolidating Scope 1 (own fleet) and Scope 3 Cat 4 (contracted transport) requires different methodologies and data that third-party carriers don't have
Fuel consumption per route/client not available in legacy TMS — GPS tracking systems capture times but not direct consumption
Refrigerated transport (cold chain) — consumption of refrigeration systems independent of the main engine, without sub-metering in >60% of the fleet
Empty runs accounted as Scope 1 of the operator or Scope 3 of the client? — GHG Protocol methodology for logistics still under discussion in the sector
Critical IFRS S1 KPIs for Logistics & Transport
| Required KPI | Data Source | Difficulty |
|---|---|---|
| tCO2e per tonne-km (Scope 1 + Scope 3 Cat 4 combined) | Direct combustion (Scope 1) | High 🔴 |
| Fuel efficiency of own fleet (km/liter by vehicle type) | ERP / operating systems | High 🔴 |
| Percentage of electric/natural gas/alternative fleet (%) | Cat 4 - Transporte upstream tercerizado | High 🔴 |
| Empty run rate (%) | HR / payroll system | Medium 🟡 |
| Cold chain emissions per refrigerated unit (kgCO2e/trip) | ERP / accounting system | Medium 🟡 |
Hard-to-Collect Data in Logistics & Transport
Fuel consumption of outsourced carriers per trip (requires trip sheet data that carriers don't digitize)
Emissions from refrigeration system (R-404A/R-452A) in refrigerated units — refrigerant leak measurement per unit
Average load factor per route for tCO2e per tonne-km calculation
That is why manual Excel-based processes will not pass the 2027 assurance. Without automated traceability, an external auditor cannot verify the completeness or accuracy of emissions data.
Checklist: 8 Steps to Comply with IFRS S1 in Logistics & Transport
- 1
Identification and disclosure of all sustainability-related risks and opportunities material to the enterprise
- 2
Description of board and management oversight of sustainability risks
- 3
Scenario analysis to assess strategy resilience under different sustainability futures
- 4
Description of processes for identifying, assessing, and managing sustainability risks integrated into corporate governance
- 5
Disclosure of metrics and targets used to manage and monitor material risks and opportunities
- 6
Connect data sources (ERP, meters, suppliers) to a centralized platform
- 7
Review with internal audit team and adjust consolidation perimeter
- 8
Generate report in CNBV/CINIF format ready for external assurance
How Climatta Automates IFRS S1 for Logistics & Transport
Automated Collection
Eliminate spreadsheets in Logistics & Transport. Climatta connects your systems and automatically collects tCO2e per tonne-km and other critical KPIs.
Auditor-Grade Traceability
Every data point has source, date, and owner documented. The 2027 assurance auditor can trace every figure to its origin in your systems.
IFRS S1 Report Ready
Generates the report in the exact CNBV format — tables, metrics, and narrative. No last-minute manual reformatting.
Onboarding in 4 Weeks
Climatta connects to Logistics & Transport systems in 4 weeks. No months-long IT project or external implementation consultant.
FAQ: IFRS S1 in Logistics & Transport
Ready to comply with IFRS S1 in Logistics & Transport?
Climatta centralizes all data collection, generates the report in regulatory format, and leaves it ready for 2027 external assurance. No spreadsheets.