Non Financial Information Report | Law 11/2018

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CHARACTERISTICS

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SOLUTIONS

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Non-Financial Reporting Consulting and Advisory Services

Law 11/2018 establishes the obligation for certain companies to produce a Presentation Report, at the consolidated level of companies to which it applies, containing non-financial information regarding the situation of the company/s and their impact on environmental, social and personnel issues, human rights, anti-corruption and bribery, on the society and any relevant non-financial information. Download Law 11/2018

GLOBAL O2 provides consulting and technical assistance in the design of the report model, data collection, processing and analysis, drafting of the non-financial report and support for the external verification process of the report.

Characteristics and Content of the Non-Financial Information Report

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Non-Financial Information

The report should contain: description of the business model, description of policies applied, policy results, key indicators and risks related to the activities.
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Content Aspects

Includes non-financial information on environment, society and personnel, human rights, anti-corruption and anti-bribery, social responsibility and any other appropriate information.
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Compliance with Law 11/2018

The non-financial reporting obligation applies to financial years beginning on or after 1 January 2018.
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External Verification

The information must be verified by an independent provider and is intended to provide evidence that the statement of non-financial information is free from material misstatement and thus to provide assurance.
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Public Disclosure

The non-financial report shall be publicly available for a minimum period of 5 years and shall be accessible on the organisation’s website.

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Information not provided

As required by Law 11/2018, any information established by the regulations that is not included in the non-financial information report must be justified.
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Transparency in management

The verified report provides stakeholders with non-financial information that provides transparency in the management and control over non-financial areas of the organisations.
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Integration with other models

The report can integrate information contained in recognised references such as ISO 14001, ISO 45001, EMAS Regulation, GRI Reports, Global Compact, IQNet SR10…
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Developments in applicability

The scope of application will be extended by 2021and the threshold at which the non-financial report must be made and submitted will be reduced from 500 to 250 employees.

GLOBAL O2 Solutions in Non-Financial Reports

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