Chapter 08 · Finance, data & evidenceSustainability Language
Art. 82 Bis
Definition
annual sustainability report as annex to the annual report, covering: **corporate governance on sustainability** (governing body responsibilities); **sustainability strategy**; **materiality analysis** (identification of material ESG factors); **metrics and goals** incl. **GHG emissions Scopes 1, 2 and 3**; **climate risks** (physical and transition); and use of recognised frameworks.
References
annual sustainability report as annex to the annual report, covering: **corporate governance on sustainability** (governing body responsibilities); **sustainability strategy**; **materiality analysis** (identification of material ESG factors); **metrics and goals** incl. **GHG emissions Scopes 1, 2 and 3**; **climate risks** (physical and transition); and use of recognised frameworks.
CNBV sustainability disclosure provisionsCNBV Sustainability Provisions · verified 2026-08-22
Overview
The overview for this term is being prepared.