What is a NFIS?

A Non-Financial Information Statement (EINF) is a report prepared by companies providing information about their actions related to the environment, employees, human rights and other issues related to sustainability.

A Non-Financial Information Statement is regulated by Law 18/2017 and Law 11/2018 which appears in the Official State Gazette (BOE) and transposes Directive 2014/95/EU on the disclosure of non-financial and diversity information.

At Banco Santander, we aim to offer you a Guide to Non-Financial Information Statements so you can highlight the social responsibility actions your company is taking.

Is it obligatory to submit a Non-Financial Information Statement?

Non-Financial Information Statements must be prepared by all companies with more than 250 employees that are either considered public interest entities as per the audit legislation (except for companies classified as small and medium-sized enterprises in accordance with Directive 34/2013), or that meet at least two of the following criteria at the close of two consecutive years:

  • Total asset items must be greater than €20,000,000.
  • Net annual turnover must exceed €40,000,000.

Benefits of certifying your company's NFIS

Make a difference 

This is a chance for your company to stand out by publishing the impact your company has on society and on the environment.

Share about your management

You will be able to report on your activity in environmental, social and governance matters, providing your customers, employees and society with transparency.

How to make a difference?

Get the first version of your NFIS and get a discount if you audit them.

Guide for drawing up your NFIS

We offer you a guide on preparing your NFIS in accordance with Law 11/2018.


You will get the opportunity to audit your NFIS with AENOR with a 15% discount.

Shall we discuss it?

If you would like more information, visit any of our branch offices.

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