Scope
All securities issuers (~86% of equity market cap); financial institutions exempt
Mexico · rule
CNBV sustainability disclosure provisions
Amendment to Circular Única de Emisoras (Art. 82 Bis; DOF 28 Jan / Mar 2025)
In forceApplies 2026-01-01
Penalties
CNBV reporting enforcement
Last verified
2026-08-22
In plain language
What this law does
Mandatory ISSB-aligned (IFRS S1/S2) annual sustainability reporting with GHG Protocol explicitly mandated — the first North American jurisdiction to mandate IFRS S1/S2, phasing from Scope 1/2 to Scope 3 and from limited to reasonable assurance.
Core obligations
Annual sustainability report (S1/S2-aligned); GHG Protocol measurement; assurance per phase-in
Dictionary
Terms defined in this law
- All issuers with securities registered in the **RNV** (Registro Nacional de Valores).CNBV Sustainability Provisions
- GHGCNBV Sustainability Provisions
- **Limited assurance from 2027; reasonable assurance from 2028** on GHG figures.CNBV Sustainability Provisions
- Mandatory baseline standardCNBV Sustainability Provisions
- Art. 82 BisCNBV Sustainability Provisions
Claims
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