Non-Financial Reporting (EINF) in Practice Course
- Flexible online learning
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Overview
Could weak Non-Financial Reporting damage business credibility? One unsupported claim can create serious compliance risks. From 2027, thresholds reach 1,000 employees and €450 million.
This course makes Non-Financial Reporting easier to manage. Understand EINF, CSRD, ESRS, and double materiality. Plus, strengthen assurance, governance, and greenwashing controls.
Turn complex reporting duties into confident business actions. Build stronger evidence, traceability, and reporting confidence.
Learning Outcomes
Certification Information
Curriculum
1
Module 1: EINF, CSRD, and the New Reporting Reality in Spain
- 1.1 EINF Foundations Under Spain’s Law 11/2018
- 1.2 Spain’s Shift from NFRD to CSRD
- 1.3 ESRS Reporting Foundations
- 1.4 CNMV and ICAC Reporting Expectations
2
Module 2: Double Materiality and Sustainability Risk Thinking
- 2.1 Impact and Financial Materiality
- 2.2 Impacts, Risks, and Opportunities
- 2.3 Stakeholders and Material Topic Selection
- 2.4 Materiality, Evidence and Documentation
3
Module 3: ESG Data, Evidence, and Digital Reporting Readiness
- 3.1 ESG Data Roles Across Departments
- 3.2 Environmental and Climate Metrics
- 3.3 Workforce, Human Rights, and Governance Metrics
- 3.4 Data Traceability and Digital Controls
4
Module 4: Preparing an Assurance-Ready EINF and Sustainability Statement
- 4.1 EINF and ESRS Report Structure
- 4.2 Limited Assurance and Evidence Testing
- 4.3 KPI Gaps and Unsupported Claims
- 4.4 Board, AGM, and Filing Duties
5
Module 5: Reporting Quality, Ethics, and Regulatory Accountability
- 5.1 Greenwashing and Misleading Claims
- 5.2 Ethical and Balanced Disclosure
- 5.3 Regulatory Review and Enforcement Risk
- 5.4 Corrective Actions and Report Improvement
6
Mock Exam
- This practice assessment reviews core concepts and applied scenarios. It also covers terminology and professional responsibilities.
7
Final Exam
- The final exam checks understanding across the complete course. Successful completion supports the certificate pathway.