Non Financial Information Report | Law 11/2018

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


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.

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.

Compliance with Law 11/2018

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

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.

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.


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.

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.

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…

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

Contact with con Global O2

    I have read and accept the Privacy Policy.

    By the mere request of information by this means, you accept that the personal data that you provide us are treated by GLOBAL O2, S.L. according to the established conditions and the purposes indicated in "Privacy Policy", unless expressly opposed. In the case of a negative response to the required data or the above conditions we could not handle your request.