EINF tutorial: prepare your report in Dcycle

The Estado de Información No Financiera (EINF) is Spain’s mandatory sustainability disclosure under Ley 11/2018. This tutorial takes you from an empty Dcycle project to a report ready for independent verification — covering Scope 1 and Scope 2 as required for most EINF submissions.

Total time in Dcycle: roughly 6–8 hours, plus 1–2 weeks to collect invoices internally.

The five phases at a glance

Phase	What you achieve	Time estimate
0 · Understand	You know what Ley 11/2018 requires and how the platform is organised	30 min
1 · Gather	You have all source documents on your desk	1–2 weeks (internal coordination)
2 · Load	Scope 1 and 2 data is inside Dcycle	2–3 h
3 · Verify	Totals reconcile against your invoices	35 min
4 · Report	The 78 requirements are answered and the report is generated	4–5 h
5 · Verify	You arrive at the auditor meeting with no surprises	Reading + review

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Phase 0 · Understand what the EINF requires

These guides take about 15 minutes and save a lot of back-and-forth later. If you already know the regulatory framework, skip to Phase 1.

• What is the EINF? — The five pillars, the legal basis, and what independent verification involves.
• How to prepare your EINF, step by step — The full process: scoping, ownership, data collection, drafting, verification, and Mercantile Registry filing.
• Navigate the dashboard — A quick orientation to where data, reports, and settings live in Dcycle.
• Invite a team member — Electricity and fuel invoices are often held by procurement or facilities. Invite them so they can upload data directly instead of forwarding files.

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Phase 1 · Gather your data

Before you touch Dcycle, collect the source documents. The EINF data checklist lists exactly what to request for each emission category — invoices, maintenance records, fuel card exports, waste manifests.

Refrigerant gas recharges are the most commonly overlooked item. For companies with cold storage or commercial air conditioning, they can represent more than half of all Scope 1 emissions — request the records from your maintenance provider before you do anything else.

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Phase 2 · Load data into Dcycle

The order matters: everything hangs off your facilities, so create those first. Full walkthrough in Load your Scope 1, 2 and environmental data.

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Phase 3 · Verify the calculation

Thirty minutes here prevents your verifier from returning the report months later. Confirm every file is processed, trigger a recalculation if you’ve corrected anything, and export totals to Excel to reconcile against your invoices. Full walkthrough in Verify your data before reporting.

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Phase 4 · Answer the requirements and generate the report

This is where you connect the data you’ve loaded with the 78 disclosure items the EINF requires. It’s the most time-consuming phase (4–5 hours) and is not automatic — the data does not assign itself to requirements. Full walkthrough in Answer the 78 EINF requirements and generate your report.

Step by step in the platform, with screenshots:

1. Open your EINF project and read its status
2. Find your way around “Data to report”
3. Assign owners to your EINF data — split the work before anyone starts writing
4. Answer a narrative item
5. Answer a quantitative item with a visualization
6. Consolidate your subsidiaries’ answers into the group’s — only if your EINF covers a group
7. Track what is left
8. Generate your EINF report

For social and employment data (staff headcount, training, equality), you will need to upload the relevant data through Dcycle Categories first, then create social visualizations before linking them to the requirements. Full walkthrough in Social data visualizations in your EINF.

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Phase 5 · Prepare for verification

Read Prepare and pass your carbon footprint verification before your auditor appointment — ideally a couple of months in advance, not the night before. It covers what verifiers check, what evidence to have ready, and the errors that cause reports to be returned.

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What you do NOT need for a Ley 11/2018 EINF

If your EINF covers only Scope 1 and Scope 2, these categories can remain empty:

• Purchased goods and services, goods shipped, CapEx — these are Scope 3 categories, not required under Ley 11/2018.
• Products, certifications, intensity metrics — optional unless your strategy requires them.

To hide unused categories from your Dcycle view, go to Project Settings > Included data and uncheck what you don’t need.