Non-Financial Information Statements: higher requirements, greater risk… and more opportunity to anticipate

The Non-Financial Information Statement (EINF) has become firmly established as a key element of corporate reporting. What for years was perceived as a formal compliance exercise has evolved into a document increasingly exposed to analysis and scrutiny by supervisors, auditors, investors, and other stakeholders.

In this context, the regulatory and legislative environment is moving toward higher levels of detail, consistency, and traceability, particularly in environmental matters. Companies now face a scenario in which compliance alone is no longer sufficient; it is essential to demonstrate, with solid and consistent data, the real impact of their activities and the integration of sustainability into their business model.

The impact of Royal Decree 214/2025

Royal Decree 214/2025, approved on March 18, represents a significant step forward in strengthening obligations related to the calculation, management, and transparency of carbon footprints, as well as the definition and publication of greenhouse gas emission reduction plans for certain companies.

Although this regulation does not directly govern the EINF, it clearly affects its content. The environmental information that companies are required to calculate and disclose publicly becomes an essential part of non-financial reporting, raising the level of technical requirements and increasing the need for consistency between environmental data, corporate policies, and the company’s actual strategy.

In practice, this new framework increases scrutiny of the information published and reinforces the need for robust processes and methodologies that allow these data to be properly integrated into the EINF.

Within this new regulatory scenario, several relevant adjustments are introduced that impact how companies incorporate this information into their non-financial reporting, including:

Greater precision in the required content, particularly in social, environmental, and governance matters.
Reinforcement of the principle of consistency between financial information, non-financial information, and the company’s actual business strategy.
An explicit connection between environmental information and consolidated non-financial information statements, including sustainability reports.
Increased scrutiny by supervisors, auditors, investors, and third parties, in an environment increasingly aligned with European standards (CSRD and ESRS).

All of this entails higher demands in both formal and substantive compliance, as well as a stronger link between regulatory obligations and the company’s operational reality.

The EINF is no longer just about compliance: risk and reputation management

Far from being a purely formal exercise, the EINF has become a strategic instrument that directly impacts:

Corporate reputation among investors, financial institutions, and other stakeholders.
The consistency of the ESG narrative, which is increasingly cross-checked against tax, labor, and operational information.
Preparedness for the transition to the CSRD, which expands the scope, level of detail, and reporting requirements.

Anticipation is key: how can ALS help you?

At ALS, we support our clients in the preparation, review, and optimization of the Non-Financial Information Statement, with a technical, practical approach aligned with the latest regulatory developments.

Our services include:

Risk and gap assessments in relation to Royal Decree 214/2025 and the CSRD.
Comprehensive preparation and review of the EINF, ensuring regulatory and strategic consistency.
Alignment between non-financial, tax, and transfer pricing information, minimizing the risk of inconsistencies.
Preparation for external verification processes, with robust and defensible documentation.
Ongoing advisory services, anticipating future regulatory changes.

If your company is required to prepare a Non-Financial Information Statement—or expects to be required to do so in the near future—now is the time to review your approach.

At ALS, we are ready to help you turn a regulatory obligation into a strategic advantage.

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