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    Large modern issuers

    IFRS S2 + NIS B-1 for Agribusiness with SAP S/4HANA: Data Integration 2026

    BMV and BIVA issuers face the unique challenge of simultaneously complying with IFRS S2 (CNBV) and NIS B-1 (CINIF) for the same fiscal year, implying two regulatory frameworks, two regulators, and potentially two external assurance processes. Without a centralized platform, companies end up with sustainability and finance teams operating in silos, collecting redundant data in non-auditable spreadsheets. The overlap between IBSO indicators and IFRS S2 metrics is significant but not total, requiring precise mapping.

    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 S2 + NIS B-1 requires. Climatta extracts it automatically without manual work.

    IFRS S2 + NIS B-1 RequirementSAP S/4HANA ModuleAvailable
    Mapping and reconciliation of all 30 IBSO indicators with IFRS S2 metrics requirements to avoid duplication of effortPM (Plant Maintenance)✅
    Unified GHG emissions data collection for Scope 1, 2, and 3 serving both frameworks simultaneously without double measurementMM (Materials Management)✅
    Management of two distinct assurance processes: CNBV's limited assurance under IFRS S2 and CINIF's review under NIS B-1, ideally with the same auditorSD (Sales & Distribution)✅
    Alignment of reporting calendars — the integrated sustainability report must meet both deadlines from a single data collection cycleFI-CO (Finance & Controlling)⚠️
    Implementation of robust internal controls over sustainability information capable of supporting third-party assurance under both frameworks from 2027EHS (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

    Integration complexity: High

    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.

    1

    Secure connection to SAP S/4HANA

    Climatta connects to SAP S/4HANA via API or certified connector, installing nothing on your server.

    2

    Automatic module mapping

    Modules PM (Plant Maintenance) and MM (Materials Management) are automatically mapped to IFRS S2 + NIS B-1 indicators, with no manual configuration.

    3

    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 S2 + NIS B-1 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 S2 + NIS B-1

    We connect with your SAP S/4HANA in 2 weeks. No manual integration.

    Over 50 Agribusiness companies already report IFRS S2 + NIS B-1 automatically with Climatta.