There are many requirements that companies must meet to comply with current legislation. Said obligation to report non-financial information applies from 2021 to entities with more than 250 employees that are added to large companies with more than 500 employees.
The Non-Financial Information Report must be prepared in accordance with recognized national and international frameworks such as the Global Reporting Initiative (GRI) or Integrated Reporting (IRCC), both in descriptive content and in the choice of indicators for each area. In addition, the report must be verified by an independent external party.
The Non-Financial Information statements and the sustainability reports must include at least the information necessary to understand the situation of the group, its environmental and social impact, its human rights policies, measures to prevent corruption and bribery and policies related to equality and inclusion. Likewise, a description of the main risks related to the activity, products and relationships and the result of the aforementioned policies must be included.