For the first time, XIGNUX prepared a report aligned with IFRS S1 and IFRS S2 guidelines, which are part of the requirements established by Mexico’s National Banking and Securities Commission (CNBV) for bond issuances on the Mexican Stock Exchange.
This milestone enables the company to communicate its sustainability and business risk management more clearly, strengthening transparency and trust with its stakeholders.
IFRS S1 defines the information that organizations must disclose regarding sustainability-related risks and opportunities that could affect business performance.
IFRS S2 focuses on climate change, including risks such as extreme weather events or new regulations, as well as the actions taken to address them.
Together, these guidelines provide clearer and more comparable information to support decision-making and strengthen investor confidence.
As part of this process, the company identified new material risks relevant to both XIGNUX and its operating environment, classifying climate-related risks into two categories:
• Physical risks: Related to events such as droughts, heat waves, or storms.
• Transition risks: Arising from regulatory, technological, or market changes. The company plans to continue integrating these elements and publishing this report annually, reflecting its commitment to responsible management, alignment with international standards, and a long-term vision.
