Climatta IconClimatta
    SMEs and companies in digital transition

    IFRS S2 + NIS B-1 for Private Construction with Excel / Proceso Manual: 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.

    Excel is the 'de facto ERP' for sustainability in most Mexican companies — even those with SAP or Oracle use Excel to compile ESG data across departments. The fundamental problem for 2027 assurance is that Excel has no chain of custody: any cell can be modified without a record, emission factor calculations are not auditable, and manual consolidation across plants and periods introduces systematic errors. Climatta resolves this with a structured upload process from validated Excel templates, automatically creating the audit trail the assurer needs: who captured each data point, when, from what source, and whether it was modified.

    Data Already in Your Excel / Proceso Manual

    Your Excel / Proceso Manual already has most of the data IFRS S2 + NIS B-1 requires. Climatta extracts it automatically without manual work.

    IFRS S2 + NIS B-1 RequirementExcel / Proceso Manual ModuleAvailable
    Mapping and reconciliation of all 30 IBSO indicators with IFRS S2 metrics requirements to avoid duplication of effortHojas de cálculo Excel✅
    Unified GHG emissions data collection for Scope 1, 2, and 3 serving both frameworks simultaneously without double measurementCorreo electrónico✅
    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 auditorFormatos PDF✅
    Alignment of reporting calendars — the integrated sustainability report must meet both deadlines from a single data collection cycleReportes manuales⚠️
    Implementation of robust internal controls over sustainability information capable of supporting third-party assurance under both frameworks from 2027Google Sheets⚠️

    Electricity and gas invoices in PDF — data available but scattered across emails and folders with no structure

    Fleet fuel records in ad-hoc formats by driver — fragmented, with no auditable chain of custody

    Waste reports from environmental vendors in paper or PDF — not integrated into the sustainability reporting process

    Payroll and HR in proprietary spreadsheets — social indicators calculable but with manual error risk and no version control

    Why Excel from Excel / Proceso Manual Will Not Pass the 2027 Assurance

    Integration complexity: Low

    No audit trail: the auditor cannot trace the data back to its source in Excel / Proceso Manual

    Formula error risk: one miscalculated cell invalidates the entire report

    No change history: impossible to demonstrate data integrity over time

    Excel / Proceso Manual → Excel → report = 3 manual transformations with no governance control

    How Climatta Connects with Excel / Proceso Manual

    Excel is the 'de facto ERP' for sustainability in most Mexican companies — even those with SAP or Oracle use Excel to compile ESG data across departments. The fundamental problem for 2027 assurance is that Excel has no chain of custody: any cell can be modified without a record, emission factor calculations are not auditable, and manual consolidation across plants and periods introduces systematic errors. Climatta resolves this with a structured upload process from validated Excel templates, automatically creating the audit trail the assurer needs: who captured each data point, when, from what source, and whether it was modified.

    1

    Secure connection to Excel / Proceso Manual

    Climatta connects to Excel / Proceso Manual via API or certified connector, installing nothing on your server.

    2

    Automatic module mapping

    Modules Hojas de cálculo Excel and Correo electrónico 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 Excel / Proceso Manual. The auditor has the evidence they need.

    4 benefits of connecting Excel / Proceso Manual with Climatta

    Time

    From weeks to hours in IFRS S2 + NIS B-1 data collection from Excel / Proceso Manual

    Risk

    Full traceability: every data point audited back to its source in Excel / Proceso Manual

    Auditability

    Immutable change history — the 2027 auditor approves it

    Cost

    No integration consultancy needed: Climatta connects to Excel / Proceso Manual in 2 weeks

    FAQ — Excel / Proceso Manual + IFRS S2 + NIS B-1

    We connect with your Excel / Proceso Manual in 2 weeks. No manual integration.

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