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Verification of regulatory report on non-financial information Law 11/2018
Verification of non-financial information pursuant to Law 11/2018

Verification of regulatory report on non-financial information Law 11/2018

Verification of regulatory report on non-financial information Law 11/2018

Independently verified information. Generating trust in society

Law 11/2018 of 28 December, which amended the Commercial Code, the consolidated text of the Law on Incorporated Companies approved by Royal Legislative Decree 1/2010 of 2 July, and Law 22/2015 of 20 July, on Account Audits, non-financial information and diversity, requires certain organisations to report non-financial information annually, meaning information on the environment, society, personnel, human rights, anti-corruption and bribery, and on the company itself.

Since 1 January 2018, companies that satisfy the following requirements are obligated to report the status of non-financial information, whether individual or consolidated:

  • The average number of workers employed by the company or group, as appropriate, during the FY is higher than 500.
  • They are either regarded as public interest entities, in keeping with the account audit law, or for two consecutive fiscal years, on the closing date of each FY, they satisfy, on an individual or consolidated basis, as appropriate, at least two of the following conditions:
  1. The total asset headings exceed 20,000,000 euros.
  2. The net annual turnover exceeds 40,000,000 euros.
  3. The average number of workers employed during the FY exceeds 250.


The Transitional Provision of Law 11/2018 lays out that three years after it goes into effect, the requirement to file the status of non-financial information shall apply to all companies with over 250 employees that are either regarded as public interest entities, in keeping with the account audit law (except for those entities that are classified as small and medium enterprises, as per Directive 34/2013), or that for two consecutive fiscal years, on the closing date of each FY, satisfy at least one of the following conditions:

  1. The total asset headings exceed 20,000,000 euros.
  2. The net annual turnover exceeds 40,000,000 euros.
  • ​Declaration of verification 
  • Certificate of conformity

AENOR has conducted the annual verification for hundreds of organisations in every sector of activity.

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Verification of regulatory report on non-financial information Law 11/2018

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