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    Large industrial corporates

    IFRS S2 for Health & Pharma with Oracle E-Business Suite: 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.

    Climatta integrates to Oracle EBS via the database layer using Oracle standard views and the EBS REST API where available. For infrastructure and concession sector companies — where Oracle EBS is dominant — the EAM module is the primary source of Scope 1 data (fleet, plants) and the AP module enables Scope 3 analysis. Traceability from EBS to the assured report resolves the main auditor finding: that data lacks a verifiable source.

    Data Already in Your Oracle E-Business Suite

    Your Oracle E-Business Suite already has most of the data IFRS S2 requires. Climatta extracts it automatically without manual work.

    IFRS S2 RequirementOracle E-Business Suite ModuleAvailable
    Reporting of GHG emissions Scope 1, 2, and 3 (full value chain) in metric tons of CO₂ equivalentGL (General Ledger)✅
    Climate scenario analysis aligned to TCFD using at least 1.5°C and 2°C as reference pathwaysAP (Accounts Payable)✅
    Identification and quantification of physical risks (chronic and acute) and transition risksInventory Management✅
    Disclosure of emissions reduction targets, including net-zero goals with interim milestonesProjects⚠️
    Description of how climate risks and opportunities affect business model, strategy, and cash flowsEAM (Enterprise Asset Management)⚠️

    Infrastructure asset records and operational consumption from EAM, including vehicle fleets and heavy machinery

    Supplier purchases from AP for building Scope 3 emissions inventory under the purchased goods and services category

    Fuel and energy consumption captured as operating expenses from iExpenses and GL by cost center

    Physical asset investment projects with climate exposure from the Projects module for physical risk analysis

    Why Excel from Oracle E-Business Suite Will Not Pass the 2027 Assurance

    Integration complexity: High

    No audit trail: the auditor cannot trace the data back to its source in Oracle E-Business Suite

    Formula error risk: one miscalculated cell invalidates the entire report

    No change history: impossible to demonstrate data integrity over time

    Oracle E-Business Suite → Excel → report = 3 manual transformations with no governance control

    How Climatta Connects with Oracle E-Business Suite

    Climatta integrates to Oracle EBS via the database layer using Oracle standard views and the EBS REST API where available. For infrastructure and concession sector companies — where Oracle EBS is dominant — the EAM module is the primary source of Scope 1 data (fleet, plants) and the AP module enables Scope 3 analysis. Traceability from EBS to the assured report resolves the main auditor finding: that data lacks a verifiable source.

    1

    Secure connection to Oracle E-Business Suite

    Climatta connects to Oracle E-Business Suite via API or certified connector, installing nothing on your server.

    2

    Automatic module mapping

    Modules GL (General Ledger) and AP (Accounts Payable) are automatically mapped to IFRS S2 indicators, with no manual configuration.

    3

    Report ready for assurance

    Complete report in CNBV/CINIF format with traceability of every data point back to Oracle E-Business Suite. The auditor has the evidence they need.

    4 benefits of connecting Oracle E-Business Suite with Climatta

    Time

    From weeks to hours in IFRS S2 data collection from Oracle E-Business Suite

    Risk

    Full traceability: every data point audited back to its source in Oracle E-Business Suite

    Auditability

    Immutable change history — the 2027 auditor approves it

    Cost

    No integration consultancy needed: Climatta connects to Oracle E-Business Suite in 2 weeks

    FAQ — Oracle E-Business Suite + IFRS S2

    We connect with your Oracle E-Business Suite in 2 weeks. No manual integration.

    Over 50 Health & Pharma companies already report IFRS S2 automatically with Climatta.