Corp 115 final bundle: sustainability report for the listed company
The corp 115 final bundle equips the sustainability team of the Mexican company listed on the Mexican Stock Exchange (BMV) or the Institutional Stock Exchange (BIVA) for the annual report under GRI, SASB, TCFD frameworks and the new CNBV ESG disclosure requirements: ESG reporting manual, sustainability event kit, corporate backpack with encrypted USB, engraved flask, carbon-footprint calculator. The CFDI 4.0 invoice runs under key G03 with deduction under Article 27 LISR.
The sustainability report and ESG frameworks in Mexico
ESG (Environmental, Social and Governance) information disclosure is an increasingly mandatory requirement for Mexican companies listed on the BMV or BIVA. CNBV issued in 2025 the new General Provisions applicable to issuers with specific ESG disclosure requirements aligned with international frameworks GRI (Global Reporting Initiative), SASB (Sustainability Accounting Standards Board) and TCFD (Task Force on Climate-Related Financial Disclosures).
The GRI framework is the most-used standard globally for sustainability reporting. The Mexican corporate that reports under GRI covers environmental indicators (GHG emissions, water consumption, waste management), social (human rights, working conditions, diversity and inclusion) and governance (ethics, anti-corruption, board structure). The GRI report is published annually and is audited by an independent third party to verify data accuracy.
The SASB framework (now part of the IFRS Foundation) sets industry-specific ESG disclosure standards. The Mexican corporate identifies the SASB standards applicable to its industry (food, energy, health, technology, etc.) and reports the specific indicators. SASB disclosure is required by institutional investors and by ESG fund managers such as BlackRock, Vanguard and State Street, which manage more than 30% of listed capital in Mexico.
The TCFD framework focuses on climate-related financial disclosure. The Mexican corporate reports climate governance, strategy, risk management, and emission-reduction metrics and targets. TCFD disclosure is required by CNBV for issuers in climate-exposed sectors (energy, transportation, manufacturing, agriculture). The corp 115 final bundle covers the three frameworks (GRI, SASB, TCFD) and the new CNBV requirements.
Components of the corp 115 final bundle
The kit is delivered to the sustainability team, the compliance officer and the communication team of the Mexican corporate for the annual ESG report and the sustainability events. Each profile has its own variations of the manual and the kit.
ESG reporting manual with GRI SASB TCFD CNBV
340-page full-colour printed manual with the CNBV regulatory framework on ESG disclosure, the GRI Universal Standards 2021 framework, the industry-specific SASB framework (food, energy, health, technology, manufacturing, financial), the TCFD framework and the IFRS S1 and IFRS S2 recommendations. Includes 60 practical cases of Mexican corporates listed on BMV and BIVA, with editable templates for the annual report, examples of ESG external audit and CNBV case-law in ESG matters.
Backpack with encrypted USB of ESG templates
Reinforced canvas backpack embroidered with the corporate logo and the text ESG Sustainability. Includes encrypted 64 GB USB with editable templates for GRI report, SASB calculators by industry, TCFD scenarios, environmental indicator database (emissions, water, waste), social indicators (diversity, training, accidents), governance indicators (board, ethics, anti-corruption), and a CNBV and BMV case-law library in ESG matters.
Carbon-footprint calculator with IPCC factors
Casio FC-200V financial calculator with solar power and backup battery, preloaded with IPCC 2026 emission factors to compute corporate carbon footprint. Includes printed quick guide with steps to compute Scope 1, 2 and 3 emissions under the GHG Protocol. The calculator is delivered in a leather case with the corporate logo and the text ESG Sustainability. It is the tool the sustainability team carries to meetings with external auditor and investors.
Engraved flask and corporate sustainability event kit
600 ml stainless steel flask laser-engraved with the sustainability team member's name, site and the text ESG Sustainability. Corporate sustainability event kit with green POP material (recycled posters, ecological decals), reusable corporate banner, biodegradable IDs for attendees, USB with the corporate ESG report summary and QR code for access to the online report. The kit is used at the annual sustainability event that the corporate organises for investors and stakeholders.
How ESG sustainability report is invoiced
The corp 115 final bundle is invoiced under CFDI use key G03 (general expenses) with line-by-line breakdown. The deductibility runs under Article 27 LISR as an expense strictly indispensable in regulatory compliance of issuers. For corporates under the free-zone regime, IVA is rated at 0% in export operations with the Free Zone complement. For corporates outside the free zone, the standard 16% IVA applies.
The manual and teaching material are invoiced with key H87 (training) or P01 (to be defined) when they are integrated into the ESG training service. The backpack and flask are invoiced under key E46 (product not classified). The encrypted USB is invoiced under key S01 (consulting services) when considered part of the ESG implementation service. The DC-3 certificate is attached to the team's training file.
For listed corporates with interstate deliveries, delivery of the material runs with Carta Porte 3.0 when the material crosses state borders. For international deliveries (the case of corporates with investors in the United States or Europe), the foreign-trade complement is attached with a definitive export pedimento. The invoice runs with the foreign-trade key and 0% IVA.
The corporate with an annual sustainability programme issues one invoice per reporting cycle. The invoice breaks down by area (environmental, social, governance), site, training date and individual amount. The deductibility runs under the same Article 27 LISR regardless of frequency. The documentation supports the external audit with the sustainability-officer-signed attendance list, the DC-3 certificates issued, and the published annual ESG report.
GRI, SASB, TCFD and the international convergence of ESG disclosure
The GRI (Global Reporting Initiative) framework is the oldest and most-used global standard for sustainability reporting. GRI Universal Standards 2021 cover three areas: general (GRI 1, GRI 2, GRI 3), topic-specific (GRI 200 economic, GRI 300 environmental, GRI 400 social) and industry-specific. The Mexican corporate that reports under GRI covers the universal indicators and the topic indicators relevant to its industry.
The SASB framework (now part of the IFRS Foundation) sets industry-specific ESG disclosure standards with focus on financial materiality. SASB has 77 industry standards organised into 11 sectors. The Mexican corporate identifies the SASB standards of its industry and reports the specific indicators that are relevant to investors. SASB disclosure complements GRI disclosure with financial-materiality indicators.
The TCFD framework (Task Force on Climate-Related Financial Disclosures) focuses on climate-related financial disclosure. TCFD sets four pillars: governance (board structure and committees for climate-risk management), strategy (climate scenarios and their impact on the business), risk management (process to identify and manage climate risks) and metrics and targets (emission indicators and reduction targets). TCFD disclosure is increasingly required by regulators and investors.
The international ESG convergence moves toward the IFRS S1 and IFRS S2 standards issued by the IFRS Foundation in 2023. IFRS S1 covers general sustainability disclosure and IFRS S2 covers climate-related disclosure. The Mexican CNBV, the American SEC and the European EFRAG are adopting IFRS S1 and S2 standards as mandatory for issuers. The Mexican corporate that reports under GRI, SASB and TCFD is best prepared for the convergence toward IFRS S1 and S2.
Pricing, MOQ and lead times
Prices in MXN before 16% IVA. The basic corp 115 final bundle starts at $4,800 MXN per unit from MOQ 10. The standard bundle with premium backpack and calculator starts at $8,200 MXN per unit from MOQ 5. The premium bundle with high-end backpack and 128 GB encrypted USB starts at $14,500 MXN per unit from MOQ 3. For corporates listed on BMV or BIVA we run a preferential rate with 18% discount on the base price.
Lead times are 14 to 18 business days for basic kits and 22 to 28 business days for premium kits with preloaded USB. Delivery is coordinated with the corporate's sustainability area for the start of the reporting cycle. For corporates with interstate operations, delivery runs with Carta Porte 3.0 and immediate deductibility. For urgent deliveries (CNBV audit case), we run an express kit with 5 business-day production and 30% surcharge.
For listed corporates with international operations we run versions with manual in Spanish and English and compliance with international frameworks GRI, SASB, TCFD, IFRS S1/S2, and American SEC guidelines for ESG disclosure. Delivery is via DHL Express Worldwide with 0% IVA and foreign trade complement. Transit time is 3 to 5 business days for North America and Europe.
FAQ — corp 115 final bundle
Does the manual cover IFRS S1 and S2?
Yes. The 2026 manual edition covers the IFRS S1 and S2 standards issued by the IFRS Foundation in 2023, with focus on general sustainability disclosure (S1) and climate-related disclosure (S2). The manual also covers the GRI, SASB and TCFD frameworks to ensure convergence toward international standards. The manual is updated every January and distributed to corporates with annual subscription.
Is the DC-3 certificate valid for sustainability officers?
Yes. The DC-3 certificate credits the training before the STPS and serves as support in case of a CNBV inspection or external ESG audit. For sustainability officers, DC-3 is an indispensable requirement under the CNBV Provisions for issuers. Training must be at least 24 hours for basic ESG reporting and 40 hours for advanced ESG reporting. The certificate is attached to the officer's file and renewed annually.
Can you train the team virtually?
Yes. ESG training runs in-person (24 or 40 hours in the classroom) or synchronous virtual (24 or 40 hours via Zoom or Teams). The virtual version includes the same materials and the same DC-3 certificate. The virtual advantage is that the officer does not travel to the corporate site. The disadvantage is that practical exercises are limited to simulations rather than real external audit cases.
How is training invoiced for interstate operations?
For listed corporates with interstate operations, ESG training is invoiced under CFDI 4.0 with the services operation key when the instructor travels to deliver it. Delivery of material to different cities runs with Carta Porte 3.0. The invoice for the material is attached to the corporate's fiscal file. The deductibility runs under Article 27 LISR as regulatory training expense.
Do you offer training for ESG investors and analysts?
Yes. For the investor-relations area and ESG analysts we run specific training in ESG frameworks, ESG investment trends, investor engagement, ESG risk management and controversy handling. Training lasts 16 hours and is documented with the DC-3 certificate before the STPS. The certificate additionally deducts under Article 27 LISR as training expense. The invoice runs under the same CFDI key and deduction.
Can you include the annual sustainability event?
Yes. The corp 115 final bundle includes green POP material and the corporate annual sustainability event kit that the corporate organises for investors and stakeholders. The event runs with recyclable material, biodegradable IDs, reusable banner, USB with the ESG report summary and QR code for access to the online report. For events with over 200 attendees we run a preferential rate with additional POP material and assembly service.