IFRS S2 for Health & Pharma with Oracle NetSuite: 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.
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.
Data Already in Your Oracle NetSuite
Your Oracle NetSuite already has most of the data IFRS S2 requires. Climatta extracts it automatically without manual work.
| IFRS S2 Requirement | Oracle NetSuite Module | Available |
|---|---|---|
| Reporting of GHG emissions Scope 1, 2, and 3 (full value chain) in metric tons of CO₂ equivalent | SuiteAnalytics | ✅ |
| Climate scenario analysis aligned to TCFD using at least 1.5°C and 2°C as reference pathways | Fixed Assets | ✅ |
| Identification and quantification of physical risks (chronic and acute) and transition risks | SCM (Supply Chain) | ✅ |
| Disclosure of emissions reduction targets, including net-zero goals with interim milestones | Financial Management | ⚠️ |
| Description of how climate risks and opportunities affect business model, strategy, and cash flows | 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
Why Excel from Oracle NetSuite Will Not Pass the 2027 Assurance
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
How Climatta Connects with Oracle NetSuite
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 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.
4 benefits of connecting Oracle NetSuite with Climatta
Time
From weeks to hours in IFRS S2 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
FAQ — Oracle NetSuite + IFRS S2
We connect with your Oracle NetSuite in 2 weeks. No manual integration.
Over 50 Health & Pharma companies already report IFRS S2 automatically with Climatta.