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Verification of statements of non-financial information Measuring, monitoring and managing companies' performance and their impact on society


Verification of statements of non-financial information

Disclosure of non-financial information facilitates measurement, monitoring and management of companies’ performance and their impact on society. At the same time, it is essential for managing the transition toward a sustainable global economy that combines long-term profitability with social justice and environmental protection. In this context, in order to improve the consistency and comparability of the non-financial information disclosed, some companies are required to submit a Statement of Non-Financial Information containing information concerning, at least, environmental and social issues, personnel, respect for human rights, and anti-corruption and anti-bribery policies. With the enactment of Law 11/2018 of 28 December and as a result of the implementation of European Directive 2014/95/EU, the companies to which this legislation applies must include a description of the performance policies and the risks associated with these issues in the company’s Directors’ Report or, if applicable, in a separate report corresponding to the same financial year that includes the same content and meets the necessary requirements.

The obligation to present the statement of non-financial information applies to those companies with more than 250 employees that also meet the requirements stipulated in the Law.

Furthermore, the Statement of Non-Financial Information must be verified by an independent verification services provider. Audria has the necessary expertise and credentials, applying the same principles of professionalism, ethics, impartiality and independence that characterise all its services.