In my organization we have had a CSR/Sustainability Report for years. Can it fulfill the role of the Non-Financial Information Statements referred to in the Law?

Certainly, many of the elements that must make up the Non-Financial Information Statement are those that have traditionally been part of the CSR/Sustainability Reports, so the information requested by Law 11/2018 can be completed through these Reports. In any case, the organization must ensure that it complies with the legal requirements established in the Law and, in addition, must have evidence and other compliance records to the extent that the independent verifier will request that what is included in the Non-Financial Information Statement corresponds to the reality of the organization, whether or not it originates from the CSR/Sustainability Report.