Chapter 08 · Finance, data & evidenceSustainability Language
Two-track regime
Definition
**CINIF NIS** (accounting standard-setter, applies to financial statements) vs **CNBV Art. 82 Bis** (securities regulator, applies to issuers' annual reports) — both anchored to IFRS S1/S2 architecture; CNBV requires the broader indicator set.
References
Mexicodocument
**CINIF NIS** (accounting standard-setter, applies to financial statements) vs **CNBV Art. 82 Bis** (securities regulator, applies to issuers' annual reports) — both anchored to IFRS S1/S2 architecture; CNBV requires the broader indicator set.
NIS A-1 / B-1 (CINIF)NIS A-1 / B-1 (CINIF, effective 2025) · verified 2026-08-22
Overview
The overview for this term is being prepared.