If your company files an EINF today, you’re already ahead, but the CSRD raises the bar significantly. Understanding the differences helps you plan a smooth transition.
Key differences at a glance
| Aspect | EINF (Law 11/2018) | CSRD (Directive 2022/2464) |
|---|---|---|
| Scope | ~1,600 companies in Spain | ~50,000 companies across the EU |
| Standards | No mandatory standard (GRI commonly used) | Mandatory ESRS (European Sustainability Reporting Standards) |
| Format | Part of management report (any format) | Part of the management report, in electronic format; XBRL tagging is not mandatory until its standards are adopted |
| Materiality | Single materiality | Double materiality (impact + financial) |
| Assurance | Limited assurance | Moving to reasonable assurance |
| Data points | ~120 general disclosures | 800+ specific data points |
What stays the same
Both frameworks require disclosure on environmental, social, and governance matters. If you’ve been collecting data for your EINF, much of it (especially environmental metrics, employment data, and governance information) feeds directly into CSRD reporting.
What changes with CSRD
- Double materiality assessment, You must evaluate both your impact on the world and how sustainability issues affect your finances
- Granular data points, ESRS requires far more specific disclosures than the EINF
- Electronic format, Reports are filed electronically; XBRL tagging is not mandatory until its standards are adopted
- Value chain data, Greater emphasis on supply chain impacts (especially Scope 3)
Timeline for Spanish companies
- 2025, Large listed companies (>500 employees) report under CSRD for FY2024
- 2026, Large companies meeting 2 of 3 thresholds report for FY2025
- 2027, Listed SMEs can start reporting (mandatory from 2028)
How Dcycle helps
Dcycle supports both EINF and CSRD in the same platform. Data collected for your EINF automatically feeds your CSRD project. When you’re ready to transition, add a CSRD project and the platform maps your existing data to ESRS requirements, showing exactly what gaps remain.
