Mexico · standard

NIS A-1 / B-1 (CINIF)

Normas de Información de Sostenibilidad (effective 2024/2025)

VoluntaryApplies 2025-01-01Verified 2026-08-22

Scope

Mexican companies reporting under NIF (voluntary Dictionary termBaselineA documented reference condition, value or scenario against which change is assessed, defined for a specific indicator, population, boundary and point or period in time.Read the full definition ; underpins CNBV Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition ladder)

Penalties

None directly (professional standards)

Last verified

2026-08-22

In plain language

What this law does

Mexican Dictionary termSustainability informationinformation on sustainability mattersRead the full definition standards: Dictionary termNIS A-1(general requirements, IFRS S1-equivalent) and **NIS B-1** (climate, IFRS S2-equivalent) — Mexican Financial and Sustainability Reporting Standards.Read the full definition (Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition ) and NIS B-1 with ~30 Basic Sustainability Indicators (IBSOs), forming the measurement and assurance backbone of the CNBV regime.

Formal requirements

What the law requires

Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.

Who and what it covers

Two-track regime — CINIF NIS (accounting Dictionary termStandard-setterAn organisation or authorised body that develops, maintains and revises standards or normative requirements through a defined governance process.Read the full definition , applies to financial statements) vs CNBV Art. 82 Bis (securities regulator, applies to issuers' annual reports) — both anchored to Dictionary termIFRS S1IFRS S1 is a sustainability-related financial disclosure standard focused on general requirements for reporting sustainability-related risks and opportunities.Read the full definition /S2 architecture; CNBV requires the broader Dictionary termIndicatorA quantitative or qualitative variable used to signal, describe or track a condition or change relevant to a defined result, objective or decision.Read the full definition set.
NIS A-1 / B-1 (CINIF, effective 2025) · instrument-level citation

Dictionary

Key terms for this law

Terms with a retained, published connection to this legal source.

NIS A-1NIS A-1 / B-1 (CINIF, effective 2025)
30 IBSOsNIS A-1 / B-1 (CINIF, effective 2025)