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), 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 sustainability report and the broader sustainability reporting.

Independent verification

A distinctive feature of the Spanish EINF is that the information must be verified by an independent assurance provider. This requirement raises the reliability of the report and anticipates the assurance that later European rules reinforce.

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 has raised the CSRD application thresholds and deferred its deadlines, extending this period of coexistence.

Prepare your sustainability information with Manglai

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. Discover how Manglai can help you.