• Cultiba released its IFRS S1-S2 sustainability and climate disclosures for 2025, centered on physical climate risk exposure across key investees.
• Key risk themes: extreme weather disrupting assets and logistics, water availability constraints, aquaculture animal-health threats tied to harmful algal blooms.
• Oversight assigned to the board, supported by the Audit and Corporate Practices Committee, with quarterly risk reporting into board review.
• No entity-defined sustainability metrics. No climate transition plan. No performance pay tied to sustainability or climate indicators.
• Scenario analysis was not embedded in climate risk identification as of Dec. 31, 2025; management expects gradual resilience investments as risks evolve.

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. Organización Cultiba SAB de CV published the original content used to generate this news brief on July 31, 2026, and is solely responsible for the information contained therein.