Reporting trends analysis: IFRS S1/S2

The introduction of IFRS S1 and S2 has marked a pivotal shift in sustainability reporting, strengthening the connection between ESG factors and financial performance.

In Mexico, their incorporation into the regulatory framework makes the 2025 reporting cycle the first formal implementation by listed companies. This analysis provides a concise overview of how organisations are beginning to apply these standards, highlighting key trends and early practices.

Based on a benchmark of 25 companies across multiple sectors, the report identifies both progress and remaining gaps in IFRS-aligned disclosures, offering a forward-looking perspective on market direction. To explore the full findings, insights, and practical implications, we invite you to download the complete report.