The non-financial information and the criteria for disclosure in the non-financial statement, as required by Law 11/2018 amending the Commercial Code, the consolidated text of the Capital Companies Act approved by Royal Legislative Decree 1/2010, and Law 22/2015 (of 20 July, on the auditing of accounts) regarding non-financial information and diversity.
What does the EINF offer?
The EINF Report:
- It enhances corporate reputation, strengthens the confidence of investors and stakeholders, and facilitates comparability between companies.
- It enables the identification of non-financial risks and the development of more sustainable long-term strategies. For this reason, an increasing number of organisations are adopting recognised standards such as GRI, SASB or the new ESRS to ensure more rigorous, consistent and useful reporting.
- It creates an opportunity to generate value, drive innovation and clearly communicate the real impact of business activities.
In an environment where corporate sustainability is a decisive factor, the Non-Financial Information Statement stands as an essential strategic tool for any organisation committed to the future.
Contents of the EINF
The Non-Financial Information Statement (EINF) has become a key tool for companies seeking to meet growing demands for transparency and sustainability. This report, which is mandatory for many organisations under the law, sets out relevant information on environmental impact, social issues, labour practices, respect for human rights and anti-corruption policies.
With the EINF Report, companies can demonstrate their commitment to corporate sustainability and social responsibility.
How can we help you?
To help you prepare the Non-Financial Information Statement, we follow our methodology, which is based on the following points:
- Identifying the content required in the Non-Financial Information Statement.
- Non-financial performance indicators and calculation methods. Where possible, these will be integrated with the indicators from the ISO 14001 or ISO 45001 certificates.
- Preparation of the EINF.
Verification of the non-financial information statement. We will analyse the requirements for independent verification, existing technical standards and report formats, as well as global trends and the status of discussions within the IAASB regarding the issuance of specific interpretative guidance under ISAE 3000 for this type of information.