EINF (Estado de Información No Financiera)

The EINF (Estado de Información No Financiera) is Spain’s national transposition of the EU Non-Financial Reporting Directive (NFRD). Introduced through Law 11/2018, it requires qualifying Spanish companies to publish an annual non-financial information statement covering environmental, social, human rights, and anti-corruption matters.

Companies subject to the EINF must meet any of these criteria:

• Large companies: 250+ employees AND either €40M+ revenue or €20M+ total assets
• Listed companies: All companies listed on Spanish stock exchanges meeting size thresholds
• Public interest entities: Banks, insurance companies, and other PIEs

The EINF report must include disclosures on:

1. Environmental matters , pollution, circular economy, climate change, biodiversity
2. Social and employee matters , employment, work organisation, health and safety, social relations, training, accessibility, equality
3. Human rights , due diligence procedures and risk assessment
4. Anti-corruption and bribery , measures taken to prevent corruption
5. Company information , commitments to sustainable development, subcontracting, tax practices

The EINF is being progressively replaced by the CSRD, which imposes significantly more detailed requirements through the ESRS. Companies already reporting under the EINF have a foundation for their CSRD transition, but must substantially expand their data collection and reporting processes.

Dcycle has extensive experience helping Spanish companies comply with the EINF. Our EINF resource hub provides comprehensive guidance, and our platform automates the data collection and report generation process.