Answer the 78 EINF requirements and generate your report

The EINF has 78 disclosure requirements across five pillars. This is the most time-consuming phase — allow 4–5 hours. It is also not automatic: the data you have loaded does not assign itself to the requirements.

Two types of requirements exist:

• Data requirements (13 total): answered by selecting a visualization built from your uploaded data.
• Narrative requirements (65 total): answered by writing the policy, due diligence procedure, or qualitative description directly in the response field.

Step 1 — Create the visualizations you need

A visualization is a chart or table that Dcycle builds from your uploaded data — for example, emissions by scope, electricity consumption by facility comparing two years, or total energy use. You create visualizations before linking them to requirements, so they are ready to select when you open each disclosure item.

Guide: Create a visualization and compare two years

For an EINF covering Scope 1 and 2, the visualizations you will typically need:

• Total GHG emissions by scope (tCO2e) for the reporting year, with prior-year comparison
• Electricity consumption (MWh) by facility or in total
• Total energy consumption (MWh) — electricity plus combustion
• Refrigerant gas emissions (tCO2e), if applicable
• Water consumption (m³) in total and per facility
• Waste generated (tonnes), split by hazardous and non-hazardous

Create all of these before you start linking, so they are available from the dropdown when you open each requirement.

Step 2 — Open “Data to report”

Inside your EINF project, go to the Data to report tab. You will see all 78 requirements organized by pillar — Environmental, Social and employment, Human rights, Anti-corruption, and Society and diversity. Each requirement shows its current response status.

Step 3 — Link visualizations to data requirements

Open a data requirement. In the Response section you will find two fields:

1. Visualization — a dropdown showing all visualizations you have created. Select the one that best supports this requirement. For example, link the total GHG emissions requirement to your emissions-by-scope visualization.
2. Supporting text — an optional field for a methodology note, unit clarification, or boundary explanation. Keep it precise: your verifier reads this and uses it to trace the number back to its source.

Save and move to the next data requirement.

Step 4 — Write the narrative requirements

Open each narrative requirement and write directly in the response field. Ley 11/2018 expects each pillar to cover four elements:

• Policies — what your organisation has committed to do.
• Due diligence procedures — how you identify and prevent risks.
• Results (KPIs) — what you achieved in the reporting period.
• Key risks — what could go wrong and how it is managed.

Apply the comply-or-explain principle: if you do not have a policy for something material, the response must say so and explain why — not leave the field blank. Blank fields in a submitted EINF are a finding, not a skip.

For narrative requirements where the topic does not apply to your business, write a short explanation and mark it as not applicable.

Step 5 — Generate the report

Once all 78 requirements are answered, go to the Reports tab inside your project and generate the EINF report. Dcycle compiles a document that includes:

• All quantitative KPIs with prior-year comparisons.
• All narrative responses, organized by pillar.
• A full audit trail annex linking each number to its source record, emission factor applied, and methodology used.

The annex is what your verifier reviews during the assurance engagement — no manual compilation needed.

Guide: Generate a CSRD, EINF or GHG inventory report

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After generating the report, the next step is your independent verification. Read Prepare and pass your carbon footprint verification well in advance of your auditor appointment.