{"id":968,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=968"},"modified":"2026-10-21T08:52:43","modified_gmt":"2026-10-21T06:52:43","slug":"sustainability-assurance","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/sustainability-assurance\/","title":{"rendered":"Preparation and verification of non-financial information statements and sustainability reports"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"968\" class=\"elementor elementor-968 elementor-36\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cf3d8c e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"6cf3d8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cdd0661 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"cdd0661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-91ce191 e-con-full ca-split e-flex e-con e-parent\" data-id=\"91ce191\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-84acf38 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"84acf38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fefd6b ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"8fefd6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/en\/\">Home<\/a> &nbsp;\/&nbsp; <a href=\"\/en\/services\/\">Services<\/a> &nbsp;\/&nbsp; Sustainability and non-financial information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aff0cda elementor-widget elementor-widget-html\" data-id=\"aff0cda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Comply <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-468fdf2 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"468fdf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Preparation and verification of non-financial information statements and sustainability reports<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b3fa9 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"f6b3fa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We help you prepare your non-financial information statement or sustainability report, and we verify it as an independent assurance provider, with the rigour of an audit firm registered with the ROAC.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95194db e-con-full ca-btns e-flex e-con e-parent\" data-id=\"95194db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d97286 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"4d97286\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a proposal \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c50753 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"3c50753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79b3dbf elementor-widget elementor-widget-html\" data-id=\"79b3dbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Area<\/small><b>Comply<\/b><\/div><div><small>Coverage<\/small><b>Throughout Spain<\/b><\/div><div><small>Framework<\/small><b>Law 11\/2018 \u00b7 CSRD<\/b><\/div><div><small>Firm<\/small><b>ROAC no. S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2b94f1 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"f2b94f1\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-ac65757 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"ac65757\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-14963da e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"14963da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6ea110f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"6ea110f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f47a56 elementor-widget elementor-widget-html\" data-id=\"4f47a56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"On this page\"><p>On this page<\/p><ul><li><a href=\"#que-es\">What it is<\/a><\/li><li><a href=\"#para-quien\">Who it is for<\/a><\/li><li><a href=\"#marco-legal\">Legal framework<\/a><\/li><li><a href=\"#incluye\">What it includes<\/a><\/li><li><a href=\"#como-trabajamos\">How we work<\/a><\/li><li><a href=\"#documentacion\">Documentation<\/a><\/li><li><a href=\"#preguntas\">Frequently asked questions<\/a><\/li><li><a href=\"#base-legal\">Legal basis<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/en\/contact\/\">Request a proposal \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5522717 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"5522717\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e2da38c e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e2da38c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63c0f86 elementor-widget elementor-widget-html\" data-id=\"63c0f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">In brief<\/b>The non-financial information statement (EINF) is mandatory in Spain for companies with more than 250 employees that are public-interest entities or that exceed \u20ac20,000,000 in total assets or \u20ac40,000,000 in turnover, and it must be verified by an independent assurance provider (art. 49 of the Spanish Commercial Code and art. 262.5 of the Spanish Companies Act (LSC), as worded by Law 11\/2018). The EU Corporate Sustainability Reporting Directive (CSRD), scaled back by the Omnibus I Directive (more than 1,000 employees and more than \u20ac450,000,000), has not yet been transposed in Spain, so the EINF still applies today. For SMEs receiving requests for ESG data, the voluntary VSME standard is the recommended route.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad8a753 elementor-widget elementor-widget-html\" data-id=\"ad8a753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Reviewed by Controlaudit's audit team \u00b7 Firm registered with the ROAC under no. S1604 \u00b7 Updated 13 October 2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae0e684 elementor-widget elementor-widget-html\" data-id=\"ae0e684\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">What it involves<\/h2><p>The <strong>non-financial information statement (EINF)<\/strong> is the part of the management report, or a separate report forming part of it, in which the company explains its business model and its policies, risks and indicators on environmental and social matters, employee matters, respect for human rights and the fight against corruption and bribery, together with information about the company (commitments to sustainable development, suppliers, consumers and tax information). It is governed by art. 49.6 of the Spanish Commercial Code (C\u00f3digo de Comercio), to which art. 262.5 of the Spanish Companies Act refers for individual accounts.<\/p><p>The law requires this information to be <strong>verified by an independent assurance services provider<\/strong>. This is a different engagement from the audit of accounts: the statutory auditor only checks that the EINF has been included in the management report or that the latter refers to the separate report (art. 5.1.f) of the Spanish Audit Act, Law 22\/2015). Verification, by contrast, reviews the content and its supporting evidence.<\/p><p>At Controlaudit we work on two fronts. We support the company in <strong>preparing<\/strong> the EINF or its sustainability report (materiality analysis, choice of framework, indicators and drafting) and, where we have not prepared it ourselves, we provide the <strong>independent assurance<\/strong> service. We never do both on the same information, because that would mean reviewing our own work.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27f9ea1 elementor-widget elementor-widget-html\" data-id=\"27f9ea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">Who it is for<\/h2><\/div><ul class=\"ca-checks\"><li>Companies with more than 250 employees that exceed \u20ac20,000,000 in total assets or \u20ac40,000,000 in turnover for two consecutive years and must include and verify the EINF.<\/li><li>Groups that prepare consolidated accounts and must present a consolidated EINF (art. 49.5 of the Spanish Commercial Code).<\/li><li>Public-interest entities with more than 250 employees that do not qualify as small or medium-sized enterprises.<\/li><li>Companies that want to anticipate how the transposition of the CSRD following the Omnibus I Directive will affect them.<\/li><li>SMEs that receive ESG questionnaires from customers, financial institutions or buyers and want to respond with a well-organised VSME report.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d60cd elementor-widget elementor-widget-html\" data-id=\"44d60cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Legal framework<\/h2><p><strong>Who is required to prepare the EINF today.<\/strong> Art. 262.5 LSC and art. 49.5 of the Spanish Commercial Code, as worded by Law 11\/2018, initially set the threshold at more than 500 employees. Its transitional provision, section 3, extended the obligation, three years after its entry into force (30\/12\/2018), to companies with <strong>more than 250 employees<\/strong> that either are public-interest entities (except those qualifying as small and medium-sized enterprises under Directive 2013\/34\/EU) or, for two consecutive years, meet at least one of the following conditions at each year-end: <strong>total assets exceeding \u20ac20,000,000<\/strong> or <strong>net turnover exceeding \u20ac40,000,000<\/strong>. The obligation ceases if the requirements are no longer met for two consecutive years.<\/p><p><strong>Content, approval and verification.<\/strong> Art. 49.6 of the Spanish Commercial Code sets out the minimum content and requires the statement to be based on national, EU or international frameworks (stating which), to be presented as a separate item on the agenda of the general meeting and to be verified by an independent provider. Art. 49.7 allows a separate report subject to the same approval and filing regime.<\/p><p><strong>CSRD and the Omnibus I Directive.<\/strong> Directive (EU) 2026\/470 of 24\/02\/2026 limits mandatory sustainability reporting to companies with net turnover exceeding \u20ac450,000,000 <em>and<\/em> more than 1,000 employees on average, for financial years beginning on or after 01\/01\/2027. The transposition deadline for this part is 19\/03\/2027. In Spain, the Bill on corporate sustainability reporting (121\/000038) lapsed on 06\/10\/2026 when the Spanish Parliament (Cortes Generales) was dissolved (<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Royal Decree 806\/2026<\/a>). Until a new law is passed, <strong>the EINF under Law 11\/2018 remains in force<\/strong>.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Rule<\/th><th>What it means<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Company with more than 250 employees and total assets > \u20ac20,000,000 or turnover > \u20ac40,000,000 (two years)<\/th><td>Art. 262.5 LSC; Transitional Provision 3 Law 11\/2018<\/td><td>EINF in the management report or in a separate report, verified by an independent provider<\/td><\/tr><tr><th scope=\"row\">Group required to consolidate that meets the same requirements<\/th><td>Arts. 49.5 to 49.7 of the Commercial Code<\/td><td>Consolidated EINF; separate item on the general meeting agenda<\/td><\/tr><tr><th scope=\"row\">Audit of accounts of a company required to prepare the EINF<\/th><td>Art. 5.1.f) Law 22\/2015<\/td><td>The auditor only checks that the EINF is included or referred to<\/td><\/tr><tr><th scope=\"row\">Company with more than 1,000 employees and net turnover above \u20ac450,000,000<\/th><td>Directive (EU) 2026\/470 (pending transposition)<\/td><td>Sustainability report under the CSRD once Spain transposes it<\/td><\/tr><tr><th scope=\"row\">SME supplier with no legal obligation<\/th><td>Voluntary VSME standard<\/td><td>Voluntary report to respond to customers, banks and investors<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c82feb elementor-widget elementor-widget-html\" data-id=\"2c82feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">What is included<\/h2><\/div><div class=\"ca-inc\"><div><h3>Obligation assessment<\/h3><p>Using your accounts for the last two years, we check whether you are required to prepare the EINF, whether you can rely on the group exemption and how the transposition of the CSRD with the Omnibus I thresholds would affect you.<\/p><\/div><div><h3>Non-financial information statement (Law 11\/2018)<\/h3><p>Materiality analysis, choice of reference framework, definition of indicators, data collection and drafting of the EINF or separate report, coordinated with the management report and the timetable for preparing the accounts.<\/p><\/div><div><h3>Sustainability reports (CSRD)<\/h3><p>Gap analysis against the European Sustainability Reporting Standards for companies that will exceed the new thresholds, and a roadmap for adapting data systems and controls.<\/p><\/div><div><h3>Independent ESG assurance<\/h3><p>Verification of the EINF or of voluntary sustainability reports: review of data capture processes, testing of indicators, interviews with those responsible and an independent assurance report.<\/p><\/div><div><h3>VSME reports for SMEs<\/h3><p>Preparation of a report under the voluntary standard for SMEs (Basic or Comprehensive module) that serves as a single response to questionnaires from customers, lenders and investors.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72552e4 elementor-widget elementor-widget-html\" data-id=\"72552e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">How we work<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Initial meeting and obligation assessment<\/h3><p>We review size, group structure and third-party requirements, and confirm whether the engagement is for preparation or verification. We assess independence before accepting. Indicative timing: 1-2 weeks.<\/p><\/li><li><b>02<\/b><h3>Materiality analysis and framework<\/h3><p>We identify the matters relevant to your business and stakeholders and agree the reference framework to be cited in the report. Indicative timing: 2-4 weeks.<\/p><\/li><li><b>03<\/b><h3>Collecting data and indicators<\/h3><p>We work with those responsible for each area (HR, environment, procurement, compliance) and document the sources and calculations. This is best started before the year-end.<\/p><\/li><li><b>04<\/b><h3>Drafting or reviewing the report<\/h3><p>We draft the EINF or, in verification engagements, review the entity's draft and report any issues so that management can correct them before the accounts are prepared.<\/p><\/li><li><b>05<\/b><h3>Assurance report<\/h3><p>We issue the independent assurance report with the conclusion reached, in time for the preparation of the accounts (three months from year-end, art. 253.1 LSC) and for the general meeting.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05d6a1 elementor-widget elementor-widget-html\" data-id=\"f05d6a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Documentation and deliverables<\/h2><\/div><div class=\"ca-docs\"><div><h3>What we will ask you for<\/h3><ul><li>Annual accounts and management report for the last two years<\/li><li>Workforce data: average number of employees, contracts, remuneration, absenteeism, accidents and training<\/li><li>Energy, water and materials consumption, and utility bills<\/li><li>Greenhouse gas emissions inventories or calculations, if available<\/li><li>Internal policies: code of ethics, anti-corruption, equality, environment, procurement<\/li><li>Tax information: profits by country, corporate income tax paid and grants received<\/li><li>ESG questionnaires received from customers, banks or investors (for VSME engagements)<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Obligation assessment report (EINF and CSRD outlook)<\/li><li>Draft EINF, separate report or VSME report (preparation engagements)<\/li><li>Independent assurance report (verification engagements)<\/li><li>Letter of recommendations on data processes and internal control<\/li><li>Indicator matrix with sources and owners<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af37d4 elementor-widget elementor-widget-html\" data-id=\"9af37d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Frequently asked questions<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609730a ca-faq elementor-widget elementor-widget-accordion\" data-id=\"609730a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1011\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is my company required to present a non-financial information statement?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1011\"><p>It is if it has more than 250 employees on average and, in addition, is a public-interest entity (other than an SME) or, for two consecutive years, exceeds \u20ac20,000,000 in total assets or \u20ac40,000,000 in net turnover. If it belongs to a group whose consolidated report already includes it, it may be exempt by stating this in its management report.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1012\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1012\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Who can verify the EINF?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1012\"><p>The Spanish Commercial Code requires an independent assurance services provider. What matters is independence from the information verified: whoever prepared the EINF must not verify it. Controlaudit provides this service as an audit firm registered with the ROAC under no. S1604 and assesses independence before accepting each engagement.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1013\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1013\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Does the statutory auditor already review the EINF?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1013\"><p>Not as regards its content. Art. 5.1.f) of the Spanish Audit Act limits the statutory auditor&#8217;s task to checking that the EINF is included in the management report or that the latter refers to the separate report. Reviewing the content is the job of the independent assurance provider.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1014\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1014\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Does the CSRD already affect me?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1014\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1014\"><p>In Spain, not yet: the CSRD has not been transposed and the bill that was to do so lapsed on 06\/10\/2026 when the Spanish Parliament was dissolved. When it is transposed together with the Omnibus I Directive, it will only affect companies with more than 1,000 employees and net turnover of more than \u20ac450,000,000, probably for financial years beginning on or after 01\/01\/2027. Until then, the EINF requirements must be met.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1015\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1015\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">If Omnibus I takes me out of the CSRD, can I stop preparing the EINF?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1015\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1015\"><p>No. Until a Spanish law amending the regime is passed, the obligations under art. 262.5 LSC and art. 49 of the Spanish Commercial Code remain in force, including verification. The situation should be reviewed when the transposing law is published.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1016\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1016\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">I am an SME and a customer is asking me for sustainability data. What should I do?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1016\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1016\"><p>No legislation currently requires an SME to respond; the requirement arises from the contract or the business relationship. The practical approach is to prepare a report under the voluntary VSME standard and use it as a common response. Once Omnibus I is transposed, companies with up to 1,000 employees will be able to refuse to provide information beyond the voluntary standard.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is my company required to present a non-financial information statement?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is if it has more than 250 employees on average and, in addition, is a public-interest entity (other than an SME) or, for two consecutive years, exceeds \\u20ac20,000,000 in total assets or \\u20ac40,000,000 in net turnover. If it belongs to a group whose consolidated report already includes it, it may be exempt by stating this in its management report.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Who can verify the EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The Spanish Commercial Code requires an independent assurance services provider. What matters is independence from the information verified: whoever prepared the EINF must not verify it. Controlaudit provides this service as an audit firm registered with the ROAC under no. S1604 and assesses independence before accepting each engagement.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does the statutory auditor already review the EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Not as regards its content. Art. 5.1.f) of the Spanish Audit Act limits the statutory auditor&#8217;s task to checking that the EINF is included in the management report or that the latter refers to the separate report. Reviewing the content is the job of the independent assurance provider.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does the CSRD already affect me?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>In Spain, not yet: the CSRD has not been transposed and the bill that was to do so lapsed on 06\\\/10\\\/2026 when the Spanish Parliament was dissolved. When it is transposed together with the Omnibus I Directive, it will only affect companies with more than 1,000 employees and net turnover of more than \\u20ac450,000,000, probably for financial years beginning on or after 01\\\/01\\\/2027. Until then, the EINF requirements must be met.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"If Omnibus I takes me out of the CSRD, can I stop preparing the EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. Until a Spanish law amending the regime is passed, the obligations under art. 262.5 LSC and art. 49 of the Spanish Commercial Code remain in force, including verification. The situation should be reviewed when the transposing law is published.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"I am an SME and a customer is asking me for sustainability data. What should I do?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No legislation currently requires an SME to respond; the requirement arises from the contract or the business relationship. The practical approach is to prepare a report under the voluntary VSME standard and use it as a common response. Once Omnibus I is transposed, companies with up to 1,000 employees will be able to refuse to provide information beyond the voluntary standard.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee6d8b elementor-widget elementor-widget-html\" data-id=\"2ee6d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">Legal basis<\/h2><p>Legislation cited on this page, linked to its official text:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2018-17989\" target=\"_blank\" rel=\"noopener\">Law 11\/2018 of 28 December on non-financial information and diversity<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">Spanish Commercial Code (C\u00f3digo de Comercio), art. 49 (consolidated text)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Consolidated text of the Spanish Companies Act, art. 262<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Spanish Audit Act (Law 22\/2015), art. 5.1.f)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">Directive (EU) 2026\/470 (Omnibus I), OJEU of 26\/02\/2026 (copy on boe.es)<\/a><\/li><li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32026L0470\" target=\"_blank\" rel=\"noopener\">Directive (EU) 2026\/470 on EUR-Lex<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Royal Decree 806\/2026 of 5 October dissolving the Spanish Parliament (Cortes Generales)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/contabilidad\/sostenibilidad\/informacion-sobre-sostenibilidad\" target=\"_blank\" rel=\"noopener\">ICAC: sustainability information<\/a><\/li><\/ul><p class=\"ca-note\">General information updated on 13\/10\/2026. It is not a substitute for an analysis of your specific case.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43e575 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"f43e575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Related articles<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/omnibus-directive-csrd-companies-in-scope\/\"><small>08\/10\/2026 \u00b7 Sustainability<\/small><b>Omnibus I Directive: which companies will have to report on sustainability, and from when<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/sme-supplier-sustainability-data-vsme\/\"><small>29\/09\/2026 \u00b7 Sustainability<\/small><b>Sustainability data a customer may ask you for: SME suppliers after Omnibus and the VSME<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/omnibus-directive-published-official-journal\/\"><small>27\/02\/2026 \u00b7 Sustainability<\/small><b>Omnibus I Directive published: the sustainability reporting obligation is limited to large companies<\/b><span>Read article \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1238171 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"1238171\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-46ef112 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"46ef112\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff430cd e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"ff430cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5edd460 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5edd460\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Related services<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ae577f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6ae577f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You may also be interested in<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb4bf13 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"eb4bf13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b2e5a8b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b2e5a8b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/annual-accounts-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1049c4b elementor-widget elementor-widget-html\" data-id=\"1049c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8539ee7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8539ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit of annual accounts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19e1203 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"19e1203\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We audit financial statements to the highest standards of quality and professional rigour.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6bd66a elementor-widget elementor-widget-html\" data-id=\"f6bd66a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Mandatory audit<\/span><span>Voluntary audit<\/span><span>Consolidated accounts<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05473d0 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"05473d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e268005 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e268005\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/public-sector-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5efd61 elementor-widget elementor-widget-html\" data-id=\"d5efd61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d7db4e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1d7db4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Public sector audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0487fd ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"a0487fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Specialist audit in accordance with the auditing standards for the Spanish public sector (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c7d38 elementor-widget elementor-widget-html\" data-id=\"10c7d38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Financial and accounting assistance to local authorities<\/span><span>Asset management for local authorities<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee47900 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ee47900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-ffcd794 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ffcd794\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/special-reports\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-587e1d7 elementor-widget elementor-widget-html\" data-id=\"587e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7298973 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"7298973\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Special reports<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba6b2a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3ba6b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A wide range of special reports and assurance services tailored to your needs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ce2cc1 elementor-widget elementor-widget-html\" data-id=\"6ce2cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Review engagements (ISRE 2400)<\/span><span>Agreed-upon procedures (ISRS 4400)<\/span><span>Capital increases and reductions<\/span><span>Debt-to-equity conversions<\/span><span>Contributions in kind<\/span><span>Company conversions<\/span><span>Mergers and divisions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4089ded ca-gowrap elementor-widget elementor-widget-html\" data-id=\"4089ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-458b3ec e-con-full ca-cta e-flex e-con e-parent\" data-id=\"458b3ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4090725 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4090725\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54fda71 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"54fda71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Request your proposal for sustainability and non-financial reporting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5023efe ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5023efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tell us about your situation and one of the firm&#8217;s auditors will contact you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b99404 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"5b99404\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d1a3a7 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1d1a3a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a proposal \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d69a947 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"d69a947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Preparation and independent assurance of the non-financial information statement (Law 11\/2018), CSRD readiness after Omnibus I and VSME reports.<\/p>\n","protected":false},"author":1,"featured_media":301,"parent":936,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-968","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EINF and CSRD assurance in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Preparation and independent assurance of the non-financial information statement (Law 11\/2018), CSRD readiness after Omnibus I and VSME reports.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/en\/services\/sustainability-assurance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"EINF and CSRD assurance in Spain | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Preparation and independent assurance of the non-financial information statement (Law 11\/2018), CSRD readiness after Omnibus I and VSME reports.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/en\/services\/sustainability-assurance\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-21T06:52:43+00:00\" \/>\n<meta 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