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    Large legacy issuers (pre-S/4HANA migration)

    IFRS S2 + NIS B-1 for Health & Pharma 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 RequirementSAP ECC 6.0 ModuleAvailable
    Mapping and reconciliation of all 30 IBSO indicators with IFRS S2 metrics requirements to avoid duplication of effortCO-PC (Controlling - Product Cost)✅
    Unified GHG emissions data collection for Scope 1, 2, and 3 serving both frameworks simultaneously without double measurementPM (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 auditorMM (Materials Management)✅
    Alignment of reporting calendars — the integrated sustainability report must meet both deadlines from a single data collection cycleEH&S (Environment Health & Safety)⚠️
    Implementation of robust internal controls over sustainability information capable of supporting third-party assurance under both frameworks from 2027FI (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

    Integration complexity: High

    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.

    1

    Secure connection to SAP ECC 6.0

    Climatta connects to SAP ECC 6.0 via API or certified connector, installing nothing on your server.

    2

    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.

    3

    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 Health & Pharma companies already report IFRS S2 + NIS B-1 automatically with Climatta.