Local adoption of IFRS S1 / S2 (ISSB Standards)
Mexico's CNBV amended the Circular Unica de Emisoras in January 2025 to require non-financial securities issuers to disclose IFRS S1 and S2 information, with the first reports due in 2026 for fiscal year 2025; rules for financial institutions are being developed separately.
- Enforcement
- Mandatory
- Effective date
- CUE modifications took effect 29 January 2025; first sustainability-related disclosures due in 2026 for the 2025 fiscal year
- Covered entities
- Issuers of equity, debt and other securities supervised by CNBV, excluding listed financial institutions, states and municipalities. Non-financial entities currently in scope represented around 86% of the main equity index market capitalisation at the end of Q1 2025