IFRS S2 for Media & Entertainment with SAP ECC 6.0: Data Integration 2026
IFRS S2 is the climate-specific standard adopted by CNBV as mandatory for all BMV and BIVA issuers starting January 2025, making Mexico the first country in North America to implement IASB's ISSB standards. Companies must report GHG emissions across all three scopes, conduct climate scenario analysis, and disclose how climate change impacts their strategy and financial model. Limited assurance of the report by an external auditor will be required starting with the 2027 reporting cycle.
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 requires. Climatta extracts it automatically without manual work.
| IFRS S2 Requirement | SAP ECC 6.0 Module | Available |
|---|---|---|
| Reporting of GHG emissions Scope 1, 2, and 3 (full value chain) in metric tons of CO₂ equivalent | CO-PC (Controlling - Product Cost) | ✅ |
| Climate scenario analysis aligned to TCFD using at least 1.5°C and 2°C as reference pathways | PM (Plant Maintenance) | ✅ |
| Identification and quantification of physical risks (chronic and acute) and transition risks | MM (Materials Management) | ✅ |
| Disclosure of emissions reduction targets, including net-zero goals with interim milestones | EH&S (Environment Health & Safety) | ⚠️ |
| Description of how climate risks and opportunities affect business model, strategy, and cash flows | 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 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 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
We connect with your SAP ECC 6.0 in 2 weeks. No manual integration.
Over 50 Media & Entertainment companies already report IFRS S2 automatically with Climatta.