Non-financial information statement (EINF)

The non-financial information statement (in Spanish, EINF) is the sustainability reporting obligation introduced in Spain by Law 11/2018 of 28 December. It is a report that certain large companies must prepare and attach to their management report, accounting for the impact of their activity on matters that go beyond the strictly financial.

Law 11/2018 transposed Directive 2014/95/EU, known as the NFRD (Non-Financial Reporting Directive) and now repealed by the CSRD, into Spanish law, and in some respects went beyond the European minimum by widening the number of companies affected and the level of detail required. The EINF is therefore the direct predecessor of the sustainability reporting now governed by the CSRD.

Who it applies to

The obligation falls on certain large companies and groups that exceed thresholds of headcount, turnover or balance sheet, as well as on public interest entities of a certain size. It is not a universal obligation: SMEs are excluded, although many produce sustainability information voluntarily.

What it must cover

The EINF must report on the impact of the company's activity across several blocks:

• Environmental matters: emissions, energy, water, waste, circular economy and other impacts.
• Social and personnel matters: employment, working conditions, equality, health and safety.
• Respect for human rights in the activity and the value chain.
• Anti-corruption and anti-bribery.

Its preparation often draws on international frameworks and overlaps considerably with the voluntary sustainability report.

Independent verification

A distinctive feature of the Spanish EINF is that the information must be verified by an independent assurance provider. Common practice is limited assurance, the same level later European rules require: Directive (EU) 2026/470 removed the planned future move to reasonable assurance, so limited assurance stands as the definitive level.

Why it matters

The EINF was created in response to growing pressure from investors, customers and society for companies to account not only for their financial results but also for how they manage their environmental and social impacts. For a company, producing a solid EINF is not only about complying with the law. It is a chance to organise its sustainability data, identify risks and improvements, and communicate performance credibly, avoiding accusations of greenwashing. It also lays the groundwork for the step up to the CSRD, which builds on much of the same content but with a markedly higher bar for rigour and comparability.

Transition to the CSRD and ESRS

The EINF coexists with the new European reporting framework. The CSRD and the ESRS will progressively replace the EINF as they are transposed into Spanish law, introducing double materiality and a far greater level of detail. In Spain that transposition is still pending and is being channelled through a forthcoming sustainability information law, so entities not yet subject to the CSRD keep publishing their EINF under Law 11/2018. In addition, the Omnibus sustainability package raised the CSRD thresholds to more than 1,000 employees and more than 450 million euros in net turnover, and pushed first reports to financial years starting on or after 1 January 2027, extending this period of coexistence.

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Whether you prepare an EINF or get ready for the CSRD, you need reliable, traceable environmental data. Manglai helps you measure and structure that information with its carbon footprint software.