Verification of non-financial information statements

Disclosure of non-financial information facilitates measurement, monitoring and management of companies’ performance and their impact on society. In this respect, it is essential for managing the transition toward a sustainable global economy that combines long-term profitability with social justice and environmental protection. In this context, to improve the consistency and comparability of the non-financial information disclosed, some companies are required to submit a Statement of Non-Financial Information containing information concerning, at least, environmental and social issues, personnel, respect for human rights, and anti-corruption and anti-bribery policies. With the enactment of Law 11/2018 of 28 December and as a result of the implementation of European Directive 2014/95/ EU, the companies to which this legislation applies must include a description of the performance policies and the risks associated with these issues in the company’s Directors’ Report or, if applicable, in a separate report corresponding to the same financial year, which includes the same content and meets the necessary requirements.

​

Furthermore, with effect from 1 January 2021, the obligation to present the annual statement of non- financial information is extended to all those companies with more than 250 employees that also meet the requirements stipulated in the Law.

​

The Statement of Non-Financial Information must be verified by an independent verification services provider. NEXIA SPAIN Auditoria y Consultoria has the necessary expertise and credentials, applying the same principles of professionalism, ethics, impartiality and independence that characterize all its services.