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.
NetSuite exposes a robust REST API (SuiteQL) that Climatta uses to extract financial and operational data in real time. For multinational subsidiaries using NetSuite as their local ERP, Climatta acts as the ESG consolidation point the parent company requires without needing the corporate group to intervene in the system. The integration is configured in under 5 business days and requires no customizations in NetSuite.
Your Oracle NetSuite 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 | Oracle NetSuite Module | Available |
|---|---|---|
| Mapping and reconciliation of all 30 IBSO indicators with IFRS S2 metrics requirements to avoid duplication of effort | SuiteAnalytics | ✅ |
| Unified GHG emissions data collection for Scope 1, 2, and 3 serving both frameworks simultaneously without double measurement | Fixed Assets | ✅ |
| 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 | SCM (Supply Chain) | ✅ |
| Alignment of reporting calendars — the integrated sustainability report must meet both deadlines from a single data collection cycle | Financial Management | ⚠️ |
| Implementation of robust internal controls over sustainability information capable of supporting third-party assurance under both frameworks from 2027 | SuitePeople HR | ⚠️ |
Fixed asset data with type categorization for mapping to Scope 1 and 2 emission sources
Purchase orders to energy and logistics suppliers from SCM for Scope 3 estimation
Human capital indicators from SuitePeople: headcount, turnover, and compensation for NIS B-1 social pillar
Financial reports by subsidiary and segment from SuiteAnalytics for ESG intensity normalization
No audit trail: the auditor cannot trace the data back to its source in Oracle NetSuite
Formula error risk: one miscalculated cell invalidates the entire report
No change history: impossible to demonstrate data integrity over time
Oracle NetSuite → Excel → report = 3 manual transformations with no governance control
NetSuite exposes a robust REST API (SuiteQL) that Climatta uses to extract financial and operational data in real time. For multinational subsidiaries using NetSuite as their local ERP, Climatta acts as the ESG consolidation point the parent company requires without needing the corporate group to intervene in the system. The integration is configured in under 5 business days and requires no customizations in NetSuite.
Secure connection to Oracle NetSuite
Climatta connects to Oracle NetSuite via API or certified connector, installing nothing on your server.
Automatic module mapping
Modules SuiteAnalytics and Fixed Assets 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 Oracle NetSuite. The auditor has the evidence they need.
Time
From weeks to hours in IFRS S2 + NIS B-1 data collection from Oracle NetSuite
Risk
Full traceability: every data point audited back to its source in Oracle NetSuite
Auditability
Immutable change history — the 2027 auditor approves it
Cost
No integration consultancy needed: Climatta connects to Oracle NetSuite in 2 weeks
Over 50 Mining companies already report IFRS S2 + NIS B-1 automatically with Climatta.