What is the EINF?

The Estado de Información No Financiera (EINF) is Spain’s mandatory non-financial information statement. Qualifying companies disclose sustainability and governance data alongside their annual accounts, with independent verification.

Legal basis

EINF was introduced by Ley 11/2018, de 28 de diciembre, transposing the EU’s Non-Financial Reporting Directive (2014/95/EU) into Spanish law. It remains the active framework in Spain until CSRD progressively replaces it (see EINF vs CSRD).

The 5 mandatory pillars

EINF reports cover five areas. Each section contains policies, results (KPIs), and key risks:

1. Environmental — emissions, energy, water, pollution, waste, biodiversity.
2. Social and employment — workforce composition, working conditions, training, health and safety, accessibility.
3. Human rights — due diligence, prevention of violations, grievance mechanisms.
4. Anti-corruption and bribery — policies, compliance programs, whistleblowing channels, donations.
5. Society and board diversity — community impact, customers, suppliers, tax disclosures, board composition.

You report each pillar following the comply-or-explain principle — if you don’t disclose something material, you must justify why.

Format

EINF is presented as part of the management report that accompanies the annual financial statements. It combines:

• Quantitative metrics — KPIs with prior-year comparisons.
• Qualitative narrative — policies, processes, results, risks.
• Methodological note — what framework you followed (GRI is common but not mandated).

Independent verification

EINF must be reviewed by an independent assurance provider at limited assurance level. The verifier is appointed at the General Shareholders’ Meeting and issues a separate verification report filed with the EINF.

Filing

The EINF is filed at the Mercantile Registry with the annual accounts. It must also be made publicly accessible on the company website within 6 months of fiscal year-end and remain available for at least 5 years.

A note on transition

If you fall under both EINF and CSRD waves, CSRD takes precedence as it applies. Most Spanish companies will transition between 2025 and 2028 depending on size and the Omnibus I revised thresholds.