FEMSA’s S1 and S2 Regulatory Compliance Report in accordance with IFRS has been prepared under the IFRS Sustainability Disclosure Standards (IFRS Sustainability), issued by the International Sustainability Standards Board (ISSB).
Additionally, in preparing this report, the disclosure topics included in the Sustainability Accounting Standards Board’s (SASB) standards, which are now integrated into the IFRS Foundation’s ISSB framework, were consulted and considered.