Climate intelligence · Agents and evidence

Born auditable.

A consultant presents a physical-risk dashboard on a screen to a team

Every disclosure born here is born auditable.

Nemeton's team and its partners accompany companies as they adopt the standards they use to disclose their information. They are consultants with recognized track records; their judgment, their knowledge, and their heart develop and direct the automation tools.

A Nemeton agent works for the company and for a consultant. The consultant thinks alongside the company and presents the results; editing and routine tasks are delegated to specialized agents that gradually learn to propose solutions. The results are produced by the deterministic engine, with explicit, traceable, and unique lineage; the generative layer talks, organizes, and asks, and never calculates.

This is how what an organization discloses about its risk and its impact reaches investors, banks, regulators, and recognition programs with the evidence that supports it, without spending hours on low-value tasks. The agents mature with the company and, by design, produce traceable and auditable outputs.

Two consultants greet each other in an office while a third reviews a data dashboard
Architecture · three independent layers
  1. Raw organizational data
  2. Conversational layertalks, captures, routes, raises flags · never calculates
  3. Deterministic calculation enginesole owner of the number · blind to the business model
  4. Document generationreceives the engine's figures and assembles the file
  5. Verifiable file and disclosure

Services

Services by intended user of the information

Who does your organization report to?

Insights

Publications and analysis

FINANCED EMISSIONS · URUGUAY15%of Uruguayan bank creditgoes to agricultureSource: BCU (RSF Feb-2026 · ProductionAccount 2022) · CPA Ferrere91.8%of the country's methaneoriginates in that sectorSource: NID Uruguay 1990-2022 (UNFCCC) Article · LinkedIn, July 2026 · in Spanish

Financed emissions in Uruguay and Costa Rica

GHG INVENTORY · FROM VOLUNTARY TO MANDATORY2027GHG emissions disclosure becomes mandatoryin Costa Rica for large taxpayers and entitiessupervised by CONASSIF.Source: IFRS S2, paragraph 29(a) · Circular 33-2023, Costa Rican Institute of Public Accountants· CONASSIF Agreement 6-18, Financial Reporting Regulations Article · LinkedIn, May 2023 · in Spanish

Voluntary disclosure of the GHG inventory: honesty that backfires?

ECGT · CORPORATE LANGUAGE“We reduced X relative toa given year, verifiedunder a given standard.”A brand message and a technical conclusion at once. Post · LinkedIn, June 2026 · in Spanish

ECGT: corporate language

IFRS S1 and S2

IFRS S1 and S2 in Costa Rica

2027
First mandatory period
2028
First report
January 2027
The data system needs to be running

Applies to large taxpayers and to entities supervised by CONASSIF. IFRS S1 (Appendix E, paragraph E5) allows an entity to disclose only climate-related risks and opportunities in its first reporting period.

Source: Circular 33-2023 of the Costa Rican Institute of Public Accountants (Colegio de Contadores Públicos de Costa Rica); CONASSIF Agreement 6-18, Financial Reporting Regulations, version in force since January 8, 2026.

Who we work with

Expert partners

Nemeton works with expert partners. Each has their own practice and their own professional world, and we meet on concrete projects, which they join with their expertise, their judgment, and their heart. The projects we partner on involve in particular the implementation of the PCAF Standard and ISO 14097 for reporting under IFRS S1/S2, TCFD, and CSRD.

70+
GHG inventories, decarbonization pathways, and Net Zero alignments
100+
GHG inventories verified or technically reviewed
5 M+
tonnes of CO2e accounted for and reported
USD 20 M+
in carbon credit investment decided by companies on the tonnes accounted for
5+
economic sectors covered in impact materiality and financial risk assessments

Experience of Nemeton and its expert partners in their professional practice.

Adrián Sandí Campos

Adrián Sandí Campos

Independent consultant

Chemical engineer. Environmental consulting.

Heredia, Costa RicaLinkedIn ↗
Laura Mora Mora

Laura Mora Mora

Independent consultant

Sustainability and climate action. Industrial engineer, master's in project management with a specialization in climate change.

Costa RicaLinkedIn ↗
Carlos Castro Cantillo

Carlos Castro Cantillo

Castro Li

Financial, administrative, and control management. More than 20 years of experience.

Curridabat, San José, Costa RicaLinkedIn ↗
Daniel Rodríguez Anza

Daniel Rodríguez Anza

Yvyporá · Cofounder

Sustainability, environmental and natural resource economics. GHG measurement and management, sustainability reporting, and GRI.

Montevideo, UruguayLinkedIn ↗
María Estela Baccino

María Estela Baccino

Yvyporá · Cofounder

Climate change and sustainability consultant. Carbon footprint.

Montevideo, UruguayLinkedIn ↗
Ilona Simonsich

Ilona Simonsich

BNext · Cofounder

Certified public accountant. Financial markets, business development, and project management, with a focus on sustainability, climate change, and financed footprint.

Montevideo, UruguayLinkedIn ↗
Dayana Repetto

Dayana Repetto

BNext

Certified public accountant. Costs, climate finance, and environmental accounting.

Montevideo, UruguayLinkedIn ↗
Andrea Russi da Cunha

Andrea Russi da Cunha

Nemeton Claim · Cofounder

Sustainability risk intelligence and AI agents. GHG inventories, financed emissions, IFRS S1 and S2, GRI, and SASB.

San José, Costa RicaLinkedIn ↗

Latest initiatives

Initiatives and partnerships

Capacity building is one of Nemeton's lines of work: it trains consultants and the general public, from the public and private sectors, in partnership with local partners.

Training · Uruguay

Strategic implementation of IFRS S1, S2, and the PCAF Standard in the Uruguayan financial sector

Nemeton Claim, BNext, and Yvyporá teach, on the LSQA Academy platform, the executive program “Climate Disclosure Requirements: Financed Emissions, PCAF, and ISO 14097” (in Spanish). Six live online sessions, 15 hours in total, for the teams of financial institutions preparing to adopt IFRS S1 and S2.

In Uruguay, the BCU Roadmap and Pronouncement No. 22 of the Colegio de Contadores mark the path toward that adoption, voluntary for now. The program covers the regulatory framework, the measurement of financed, facilitated, and insurance-associated emissions (PCAF, parts A, B, and C), avoided emissions, and third-party verification under ISO 14064-3.

Introductory webinar · free access

Wednesday, October 7
Time to be confirmed

Online course, live

November 9, 11, 16, 18, 23, and 25
5:30 to 8:00 p.m. (UYT), to be confirmed
Register for the webinar ↗

Capacity building · Panama

Capacity building for the adoption of IFRS S1 and S2 in Panama's banking and real estate sectors

Nemeton, in partnership with StraTech, a technology consultancy for banking, has run a series of working sessions with stakeholders from Panama's banking and real estate sectors.

The sessions identify the opportunities of early adoption of IFRS S1 and S2, and the value of digital transformation for organizational maturity and data quality.

Sectors

Banking and real estate

Session topics

Opportunities of early adoption
Digital transformation, maturity, and data quality

Partners in these initiatives

NEMETON CLAIMBNext, carbon accounting and sustainable financeYvyporáStraTech, trust and innovationCastro LiLSQA Academy

News

San José, Costa Rica, at sunset

Climate intelligence · Costa Rica

AI agents for the climate reporting and management of a real estate asset

Nemeton is developing a climate intelligence agent for a real estate asset with more than 200 residential and commercial units in San José. The agent supports the GHG inventory, the evidence file, and target tracking, under PPCN and ISO 14068-1 from the first cycle.

Native forest in Uruguay, photo by Origen

Biodiversity · Uruguay

Origen announces tokenized nature assets for 2026

Origen is preparing the launch of Equilibrium® (Origen Nature Asset), a class of nature assets issued in territories of high ecological value. The assets are tokenized, traceable, and verified, and are managed on a blockchain-based platform aimed at protecting natural capital.

Read on Origen's site ↗

Let's talk.

A first conversation helps locate who your organization reports to and how much of the road it has already covered.