Industrial Technical Engineer with specialization in Mechanics. He is currently Technical Manager in the Energy Efficiency and Sustainability unit of Euro-Funding, in which he carries out, among other services, the management of public aid for energy saving and efficiency, aid for environmental actions, waste reduction and circular economy, technical consultancy services (Product Carbon Footprint, Environmental Product Declaration, Ecodesign, Ecolabelling, Water Footprint).
For those of us who work daily with the compliance of the Capital Companies legislation, several questions arise in relation to the Statement of Non-Financial Information (EINF), but the main one today is am I obliged to generate and present the EINF of my company?
Well, on the verge of 3 years since the publication of the rule that regulates the EINF, Law 11/2018, we are on the verge of a significant change in relation to the scope.
Said change refers to the fact that the obligation to present the consolidated non-financial information statement will be applicable to all those companies with more than 250 employees that, either are Public Interest Entities, or during two consecutive fiscal years meet, at the closing date of each of them, at least one of the following circumstances:
that the total of the asset items exceeds 20,000,000 euros;
that the annual net turnover exceeds 40,000,000 euros.
In other words, for fiscal years starting from 1-1-2021, all those companies that are part of the scope of application of the Capital Companies Act (SRL, SA and limited partnerships by shares), with more than 250 employees and that, either have the consideration of Public Interest Companies, or, for two consecutive fiscal years, meet at least one of the two circumstances set out above in relation to the volume of assets or turnover, are required to submit the statement of non-financial information at individual level during 2022.
In recent years, due to a vague initial experience and associated only with listed companies, it has generated a large number of doubts about:
Did you know that the law covers areas such as the fight against corruption and bribery, social criteria in your purchasing policy, human rights or the impact the company has on local development and goes far beyond areas that are the order of the day such as climate change, circular economy or biodiversity?
In our experience it is important to get advice for companies to optimize their resources and to be able to verify their reports without bumps in the road. Mainly:
Successful completion of one of our projects in Guatemala Laura Núñez Muñoz More than 20 years of general experience and, for the last 15 years,
PERTE for industrial decarbonisation approved PERTE for industrial decarbonisation approved The PERTE is approved with the aim of accompanying industry in its decarbonisation process to
Keys to efficient driving Enrique Roca Industrial Technical Engineer with specialization in Mechanics. He is currently Technical Manager in the Energy Efficiency and Sustainability unit