Do you have more than 250 employees in your company? You are probably obliged to file a Non-Financial Report (NFR)). Let us explain the key aspects of this law and help you to submit it. In recent years, there has been a growing demand for more transparency from investors, consumers and society at…
Greater transparency: stakeholders and materiality Author: Mónica Bové. Consultant at Bové Montero y Asociados. In recent years, growing demands from voters, public authorities, and consumers in favour of more and better reporting have seen progress made regarding transparency: beneficial owner registers, automatic exchanges of financial information, transparency gateways in the public sector, and,…
Non-financial reports: a taxonomy AUTHOR: Andreu Bové. Tax adviser at Bové Montero y Asociados The Spanish National Securities Market Commission (CNMV) has published its supervisory report on annual accounts for 2018. The section on Non-Financial Reporting (NFR) reveals that 13 companies submitted qualifications in the verification report, while requests for supplementary information…
