IFRS S2 + NIS B-1 for Insurance with SAP ECC 6.0: 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.
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.
Data Already in Your SAP ECC 6.0
Your SAP ECC 6.0 already has most of the data IFRS S2 + NIS B-1 requires. Climatta extracts it automatically without manual work.
| IFRS S2 + NIS B-1 Requirement | SAP ECC 6.0 Module | Available |
|---|---|---|
| Mapping and reconciliation of all 30 IBSO indicators with IFRS S2 metrics requirements to avoid duplication of effort | CO-PC (Controlling - Product Cost) | ✅ |
| Unified GHG emissions data collection for Scope 1, 2, and 3 serving both frameworks simultaneously without double measurement | PM (Plant Maintenance) | ✅ |
| 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 | MM (Materials Management) | ✅ |
| Alignment of reporting calendars — the integrated sustainability report must meet both deadlines from a single data collection cycle | EH&S (Environment Health & Safety) | ⚠️ |
| Implementation of robust internal controls over sustainability information capable of supporting third-party assurance under both frameworks from 2027 | 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
Why Excel from SAP ECC 6.0 Will Not Pass the 2027 Assurance
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
How Climatta Connects with SAP ECC 6.0
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 S2 + NIS B-1 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.
4 benefits of connecting SAP ECC 6.0 with Climatta
Time
From weeks to hours in IFRS S2 + NIS B-1 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
FAQ — SAP ECC 6.0 + IFRS S2 + NIS B-1
We connect with your SAP ECC 6.0 in 2 weeks. No manual integration.
Over 50 Insurance companies already report IFRS S2 + NIS B-1 automatically with Climatta.