IFRS S2 + NIS B-1 for Airport Sector in Mexico: 2026 Guide
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.
GAP, ASUR, and OMA report to BMV and NYSE/NYSE-listed ADRs, exposing them to dual regulatory scrutiny: CNBV/IFRS S2 and SEC/climate disclosure rules. Their Scope 3 Cat 13 emissions (aircraft LTO cycles) represent 15-25x their direct operational emissions, and disclosing them under IFRS S2 without a standardized ICAO methodology for the Mexican context is the main technical challenge.
Why IFRS S2 + NIS B-1 Applies Differently in Airport Sector
CFO and Sustainability Director of airport groups listed on BMV/NYSE
Aircraft emissions in LTO cycles (landing-takeoff) — Scope 3 Cat 13 where the airport operator does not control emissions but IFRS S2 requires disclosing them under the asset's influence perimeter
Ground Support Equipment (GSE) operated by airlines: the airport does not control Scope 1 sources of third parties operating in its facilities
Management of multiple airports with different Airport Carbon Accreditation (ACA) certification levels — different methodologies and perimeters per airport
Water consumption at terminals and runways with mixed sources (wells + municipal network) without sub-metering per terminal/operational area
Critical IFRS S2 + NIS B-1 KPIs for Airport Sector
| Required KPI | Data Source | Difficulty |
|---|---|---|
| tCO2e per passenger processed (WCI — Airport Carbon Intensity) | Direct combustion (Scope 1) | High 🔴 |
| Energy consumption per WLU (Workload Unit — passenger + tonne of cargo) | Electricity bills (Scope 2) | High 🔴 |
| Airport Carbon Accreditation certification level (1-4) | Cat 13 - Emisiones de aeronaves en LTO | High 🔴 |
| Water intensity per passenger (liters/passenger) | HR / payroll system | Medium 🟡 |
| Waste generation per passenger and diversion rate (%) | ERP / accounting system | Medium 🟡 |
Hard-to-Collect Data in Airport Sector
Aircraft fuel consumption in LTO by airline and aircraft type (Scope 3 Cat 13 data that SENEAM has partially)
GSE emissions (tow tractors, stairs, supply trucks) operated by third-party ground handlers
Water consumption by operational zone in airports with internal network without smart meters
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 S2 + NIS B-1 in Airport Sector
- 1
Mapping and reconciliation of all 30 IBSO indicators with IFRS S2 metrics requirements to avoid duplication of effort
- 2
Unified GHG emissions data collection for Scope 1, 2, and 3 serving both frameworks simultaneously without double measurement
- 3
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 auditor
- 4
Alignment of reporting calendars — the integrated sustainability report must meet both deadlines from a single data collection cycle
- 5
Implementation of robust internal controls over sustainability information capable of supporting third-party assurance under both frameworks from 2027
- 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 S2 + NIS B-1 for Airport Sector
Automated Collection
Eliminate spreadsheets in Airport Sector. Climatta connects your systems and automatically collects tCO2e per passenger processed 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 S2 + NIS B-1 Report Ready
Generates the report in the exact CNBV + CINIF format — tables, metrics, and narrative. No last-minute manual reformatting.
Onboarding in 4 Weeks
Climatta connects to Airport Sector systems in 4 weeks. No months-long IT project or external implementation consultant.
FAQ: IFRS S2 + NIS B-1 in Airport Sector
Ready to comply with IFRS S2 + NIS B-1 in Airport Sector?
Climatta centralizes all data collection, generates the report in regulatory format, and leaves it ready for 2027 external assurance. No spreadsheets.