• Controladora Vuela Compañía de Aviación will use first-year IFRS S transition reliefs for its inaugural sustainability report under IFRS S1 and S2.
• Disclosure will be published later than the annual financial statements, timed with the next second-quarter interim financial report.
• First-year reporting will focus only on climate-related risks and opportunities, using IFRS S2 scope.
• No prior-year comparatives will be provided in the first year, with no restatement required in the second year.
• GHG reporting will use a non-GHG Protocol method, with Scope 3 emissions excluded for the first year.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. Controladora Vuela Compañía de Aviación SAB de CV published the original content used to generate this news brief on July 29, 2026, and is solely responsible for the information contained therein.