About This Report
Grupo Lamosa is presenting its fourth Integrated Annual Report, consolidating in a single document its financial, operational and ESG performance. This report reflects the evolution of the company’s corporate strategy and its commitment to transparency with all stakeholders.
The information presented corresponds to the fiscal year from January 1 to December 31, 2025. Grupo Lamosa’s reporting cycle is annual. This document gives continuity to the 2024 Integrated Annual Report.
The scope of the information covers Grupo Lamosa, S.A.B. de C.V. and all its subsidiaries across the nine countries where it operates (Mexico, the United States, Brazil, Guatemala, Colombia, Peru, Argentina, Chile and Spain). Any specific limitations in data coverage are explicitly disclosed in the corresponding section or indicator.
Reporting Standards and Frameworks
This report has been prepared in reference to the most rigorous international standards to ensure comparability and relevance:
IFRS
(International Financial Reporting Standards)
Financial statements are reported in accordance with IFRS.
GRI Standards
(Global Reporting Initiative)
Universal and topic-specific standards are applied to address material ESG issues identified through our materiality analysis.
SASB Standards
(Sustainability Accounting Standards Board)
Reporting follows industry-specific standards
relevant to our operating sectors:
Construction Materials • Building Products and Furnishings • Chemicals.
NIS
(Mexican Sustainability
Reporting Standards)
For the first time, this report aligns with NIS issued by the Mexican Council on Financial Information Standards (CINIF), strengthening disclosure of sustainability-related financial risks and opportunities.
SDGs
(Sustainable Development Goals)
The company reaffirms its contribution to the United Nations Sustainable Development Goals related to its operations.
See Appendix 1.5: Contribution to the SDGs
UN Global Compact
The company reports in line with the Ten Principles of the UN Global Compact.
See
Appendix 1.6: Commitment to the UN Global Compact.
Report Governance and Oversight
The integrity and accuracy of the information contained in this report are the responsibility of Grupo Lamosa’s Management. The preparation process involved data collection and validation by the key functional areas responsible for managing the material topics reported.
The contents of this report, including material topics and the sustainability strategy, were reviewed and validated by the department responsible therefor and ultimately approved by senior management, ensuring that the information accurately reflects the company’s performance.
How to Read this Report
Throughout the document, the following identifiers link disclosures to reporting frameworks:
GRI indicators
Identified at the beginning of relevant sections
SASB codes
Indicate industry-specific metrics
NIS references
Indicate alignment with Mexican disclosure standards.
Detailed quantitative data, historical performance tables and content indices (GRI, SASB and NIS) are consolidated in Appendix 1 at the end of this document for ease of reference.
Appendix 2 includes the Audit Committee and Corporate Practices Committee Reports.
Appendix 3 includes the Independent Auditors’ Report and Grupo Lamosa’s Consolidated Financial Statements.
Contact Information
For any questions or requests regarding this report, please contact the Investor Relations and Sustainability area:
Av. Pedro Ramírez Vázquez 200-1,
Col. Valle Oriente 66260,
San Pedro Garza García, N.L., Mexico
+52 (81) 8047 4200