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ARTICLE · 19 JUNE 2025

Normas de Información de Sostenibilidad

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El 13 de mayo de 2024, el Consejo Mexicano de Normas de Información Financiera y Sostenibilidad (CINIF) publicó las Normas de Información de Sostenibilidad (NIS), mismas que entraron en vigor el 1 de enero de 2025.

MexicoEnvironment
Erick Hernández Gallego
Erick Hernández Gallego
Luis Jorge Akle Arronte
Luis Jorge Akle Arronte

El 13 de mayo de 2024, el Consejo Mexicano de Normas de Información Financiera y Sostenibilidad (CINIF) publicó las Normas de Información de Sostenibilidad (NIS), mismas que entraron en vigor el 1 de enero de 2025. Las NIS prevén que la primera presentación de información de sostenibilidad se realice en 2026, con datos del actual ejercicios 2025). A continuaciónresumen los aspectos más relevantes:

I. Contexto.

Ante el creciente interés por temas ambientales y sociales en los últimos años, y en línea con los Objetivos de Desarrollo Sostenible (ODS) y las primeras normas internacionales de sostenibilidad, IFRS S1 y S2, emitidas por el International Sustainability Standards Board (ISSB), el 13 de mayo de 2024, el CINIF promulgó sus dos primeras NIS mexicanas de sostenibilidad: NIS A-1 y NIS B-1. Esta publicación marca el inicio de la primera etapa de la estrategia del CINIF en materia de sostenibilidad.

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