IFRS S1 & S2 Report

The report is GRUMA's first IFRS S1 and S2 sustainability-related financial disclosure, prepared on a consolidated basis for FY2025. It describes a double materiality assessment used to identify and prioritize sustainability matters. The company reports 2025 Scope 1 and location- and market-based Scope 2 emissions, along with energy and water data, while stating that Scope 3 emissions are not included. It also reports 25,213 employees and zero fatalities, and says metrics and targets remain under development except where otherwise indicated.