On paper, the requirements seem straightforward: Report emissions and environmental impact, disclose key sustainability metrics and align with broader sustainability expectations
But once organizations begin preparing for NIS reporting, a different reality emerges. Compliance sounds simple … until you try to collect the data. What looks like a regulatory exercise quickly becomes a question of whether your organization has a reliable sustainability data platform in place to support reporting at scale.
Mexico’s NIS Reporting Requirements
Mexico’s NIS are new ESG reporting standards that require companies to disclose environmental, social, and governance data alongside financial statements.
Starting with the 2025 fiscal year, companies must report:
- Greenhouse gas emissions (Scope 1, 2, and increasingly Scope 3)
- Energy consumption and resource usage
- Waste and environmental impact metrics
- Governance, risk, and sustainability strategy
These disclosures are aligned with global standards from the International Sustainability Standards Board and International Financial Reporting Standards. These requirements assume organizations already have structured, audit-ready sustainability data, which most companies are still working to build.
Mexico’s NIS reporting begins with the 2025 fiscal year, with the first disclosures published alongside 2026 financial statements.
2025
First year of required data collection
2026
First NIS-aligned reports published
2027+
Expected external assurance requirements
Mexico’s NIS Reporting Is Coming Fast But Most Companies Aren’t Ready
Companies know what needs to be reported. The indicators are defined. The timelines are set.
But once organizations begin preparing, a different reality emerges.
To comply, companies must collect data across multiple sites, gather inputs from suppliers, standardize inconsistent formats, and validate everything for audit and reporting.
What looks like a reporting exercise quickly becomes a complex data operation.
The Challenge: A Data Readiness Problem
Most organizations approach NIS as a reporting exercise. But NIS is fundamentally a data challenge. Companies must collect data from:
- Multiple facilities and geographies
- Utility providers with inconsistent formats
- Suppliers with varying levels of reporting maturity
- Internal systems that don’t integrate
This creates a core issue: Data fragmentation at scale.
Incomplete Data
Scope 3 emissions often missing and limited supplier and asset-level visibility
Inconsistent Data
Different units, formats, and definitions across systems
Estimated Data
Heavy reliance on industry averages and assumptions due to lack of primary data
Outdated Data
Annual snapshots used for ongoing reporting needs
Disconnected Data
Sustainability data sits in separate systems from finance
The Bigger Risk: Falling Behind as Requirements Evolve
As regulations like NIS evolve, organizations are increasingly required to move toward finance-grade sustainability data, aligned with financial reporting standards.
NIS doesn’t just require reporting, it increases expectations for:
- Granular, traceable data
- Consistency across entities and time periods
- Alignment with financial disclosures
- Audit-ready documentation
And with external assurance on the horizon, these expectations will only grow. This isn’t just reporting. It’s a shift toward finance-grade sustainability data.
- More detailed disclosures
- Increased regulatory scrutiny
- Integration with financial reporting
Companies relying on manual processes risk missed deadlines, higher audit costs, and reduced access to capital or supply chain opportunities.
GLYNT.AI is built to solve the underlying challenge behind NIS reporting: fragmented, unreliable data.
GLYNT enables organizations to:
- Automates data collection across sources
- Standardizes inputs into a unified structure
- Delivers finance-grade, audit-ready data
The result is faster reporting, higher data confidence, and scalable compliance.
NIS Compliance Starts With Data
NIS reporting may be new, but the core challenge is familiar. Companies don’t struggle because they don’t understand the rules. They struggle because their data isn’t ready.
See how leading teams are building finance-grade sustainability data systems
Understanding NIS requirements is one thing. Being able to collect, validate, and report the data is another.
