EINF logistics UK 2026: complete audit guide for Ops & Finance.
EINF logistics guide Spain 2026: align sustainability with finance and operations for full traceability.
What is EINF and Who Must Comply in the Logistics Sector
The 8 Critical Areas Where EINF Impacts Logistics Operations
How to Build an EINF Logistics System That Survives Audit
Common Mistakes Logistics Teams Face with EINF
4 Key Factors When Choosing an EINF Logistics Solution
Why Dcycle is the Best Solution for EINF Logistics
Frequently Asked Questions (FAQs)
The Non-Financial Information Statement (EINF in Spanish) isn't another corporate responsibility checkbox you can delegate to sustainability teams and forget about.
For logistics companies, EINF fundamentally changes how you measure, control, and report your environmental, social, and governance impact – requiring auditable data, defined methodologies, and direct connection to your operational systems.
For operations and finance teams, this means EINF is operational data, not marketing. The sustainability statement must align with your consolidation perimeter, use the same materiability judgments that affect your financial estimates, implement audit-grade controls, and directly feed customer requirements, cost of capital decisions, and investor disclosures.
If you're still treating sustainability data as a separate track, you're creating risk. EINF requires the same rigor you apply to financial close – traceable sources, documented methodologies, version control, segregation of duties, and evidence retention.
Companies that understand this early gain efficiency and competitive advantage. Those that don't will face costly rework, audit failures, and credibility damage when verification begins.
This guide explains everything logistics operations and finance teams need to know about EINF: what it requires, when it applies, how it connects to your ERP and TMS, which metrics matter most, and how to build a robust system that passes audit without disrupting operations.
Transport routes, fuel consumption, subcontractor spend, and warehouse energy sit across your operational systems. The challenge is structuring that data with audit-grade controls and traceability.
Quick win: start by mapping your top 5 ESG metrics to their source system — TMS, fuel cards, ERP, or energy invoices — and define who owns each one.
In Spain, the Non-Financial Information Statement (EINF) is a sustainability information block that must be included in the management report (or presented as a separate equivalent report) when certain thresholds are met. The legal basis is Law 11/2018, which modifies, among other regulations, the Commercial Code and the Corporate Enterprises Act.
Individual companies (non-consolidated): must include EINF if they have more than 500 employees on average and, in addition, are either public-interest entities, or for two consecutive years meet at least 2 of these 3 criteria: assets > €20M, turnover > €40M, employees > 250.
Groups (consolidated): similar obligation, with > 500 employees on average and compliance with size criteria.
Key operational aspects:
The ICAC reminds that if a company publishes "voluntary" sustainability but doesn't meet legal requirements, it should avoid presenting it as EINF unless it fully submits to Law 11/2018.
In the UK, there is no label "EINF" as such. The functional equivalent is distributed across several pieces of corporate reporting:
Strategic Report: must include a fair review of the business and its main risks, among other contents.
Non-Financial Information Statement (for certain large public-interest companies): introduced to implement the NFRD, requiring a "statement" with business model, policies, results, risks, and KPIs in non-financial matters.
SECR (Streamlined Energy and Carbon Reporting): obliges many large companies to report energy and carbon in the Directors' Report, with official guides for KPIs and intensity.
Climate-related financial disclosures (TCFD-aligned): for companies and LLPs in scope, applicable to fiscal years started from April 6, 2022, with official guidance.
Modern Slavery statement: under the Modern Slavery Act 2015, section 54, with practical government guidance.
For logistics UK, the "hard core" is usually SECR + climate + supply chain.
In practice many logistics companies are using EINF as a "bridge" to CSRD/ESRS. The European Commission confirms that CSRD starts for the first companies with reporting of fiscal year 2024 published in 2025, and that there have been calendar adjustments and simplification.
Operational translation: if today you build good data (perimeter, traceability, controls), you reuse it.
EINF requires the same consolidation perimeter as your financial statements. If an entity is in your consolidated accounts, it's in your sustainability statement. This is not optional – it's a regulatory requirement.
For logistics teams, this means ESG data must follow the same rules as financial data: subsidiaries, joint ventures, associates, perimeter changes, acquisitions, divestments. If your ESG perimeter differs from the financial one, auditors will question it.
Practical implication: Your ESG data model needs the same dimensional structure as your GL – legal entity, site, cost center, project – to allow appropriate consolidation and eliminations.
The value chain is the biggest pain point for logistics. EINF requires reporting information about your value chain if necessary to understand impacts, risks, and opportunities. But there is proportionality – regulations clarify when you can use estimates and the "value-chain cap" that limits demanding impossible data from SMEs in the chain.
A framework that works well (and avoids verifier observations) is to separate the value chain into 3 layers and force KPIs per layer:
Upstream (suppliers): Purchase of fuel and energy, packaging and consumables, fleet maintenance, IT and equipment suppliers, temporary work agencies, and auxiliary services.
Own operations: Warehouses, cross-dock, hubs, own fleet, route management, handling, cold chain, returns.
Downstream (customer service): Subcontracted transport, last mile, lockers, returns and reverse logistics, destruction or reconditioning.
The CNMV insists that the value chain should avoid being generic, and that it is good practice to accompany it with diagrams and qualitative explanation; it also asks that IROs (impacts, risks, and opportunities) not be "template," but specific by activities and locations.
For logistics, absolute emissions matter, but real comparability is given by operational intensities and, above all, data quality (activity, factors, assumptions).
Two useful novelties to provide rigor without inflating text:
ISO 14083:2023 defines a common methodology to quantify and report GHG from multimodal transport chain operations (not just one leg). It is especially useful for operators that combine road, maritime, and air, or that distribute impact among several clients.
The EU is pushing a common methodology with CountEmissionsEU: the Council and Parliament have advanced positions and the Commission sells it as a framework to make emission data comparable in passenger and freight transport services. For logistics, this is a signal that B2B clients will tend to demand "compatible" and auditable figures, not opaque approximations.
Detail almost no one explains well: tonne-km can bias comparisons (favors denser cargo). If your mix is voluminous (fashion, home, e-commerce), it's worth complementing with shipment-km or m3-km to not hide volumetric inefficiencies.
To avoid discussions with the verifier, it's advisable to anchor emission factors in public sources:
MITECO publishes emission factors (for example, electricity by supplier) in downloadable format. This allows you to justify why a center has a different factor according to contract or guarantees of origin.
The Carbon Footprint Registry of MITECO admits registration with minimum scope 1 and 2, and encourages incorporating scope 3. Although it's not "the EINF," using it as evidence of method, perimeter, and evolution usually gives credibility.
In last-mile logistics, the risk is not theoretical: access restrictions change routes, costs, and service levels.
Law 7/2021 obliges the implementation of Low Emission Zones in municipalities with more than 50,000 inhabitants (and other cases), and MITECO summarizes it clearly. In a solid EINF, this translates into transition risk: fleet, micro-hubs, electrification, time windows, and route redesign.
Additionally, its implementation is being uneven and with phase changes, which adds operational uncertainty.
In logistics, packaging and waste management are part of the unit cost per order. Here is new and highly actionable content for EINF:
Royal Decree 1055/2022 establishes the regime applicable to packaging and packaging waste, with a life cycle approach and extended producer responsibility. This impacts packaging operations, returnable systems, agreements with clients, and material traceability.
Law 7/2022 includes, among other measures, the special tax on non-reusable plastic packaging, which pushes to measure and reduce plastics in operational consumables (film, bags, filling). It's good material to explain "drivers" of circular economy with a margin approach.
EINF requires external assurance (starting with limited, progressing to reasonable). This forces implementation of controls, owners, segregation of duties, evidence, reviews, and an "ESG close" similar to financial close.
Controls that typically make the difference:
COSO has published specific guidance for Internal Control over Sustainability Reporting (ICSR), and it's a highly applicable framework for mapping controls to processes (capture, calculation, review, publication).
If you wait for "when they ask for it," you'll be late. Design your EINF process as if it were going to be audited from day 1.
If you're familiar with ESEF, the direction is clear: sustainability reporting will also require XBRL tagging. ESMA is working on XBRL taxonomy for ESRS and technical framework adjustments so that preparers without experience can adopt tagging.
Additionally, ESMA is focusing on materiality and consistency in its supervisory priorities.
For finance and IT, this means designing data from origin thinking about "tagging," not at the end. You need data structure and tagging capacity, not just a pretty PDF.
According to EINF requirements, certain environmental metrics have direct financial implications:
Energy and Climate
Pollution
Water and Marine Resources
Circular Economy
Beyond environmental data, social and governance metrics also have financial translation:
Workforce
Value Chain Workers
Business Conduct
For logistics companies, the most actionable metrics are:
Transport emissions intensity:
Warehouse efficiency:
Fleet and operations:
Circular economy:
The biggest mistake: Assigning EINF to the sustainability or HSE team without involving Operations, Finance, IT, or senior management.
Why it fails: EINF is a reporting directive similar to financial reporting. It requires audit-grade data, internal controls, and board-level governance.
Solution: Establish a multifunctional EINF program led by Operations or jointly by Operations and Finance, with clear accountability to senior leadership. Treat it as an extension of your operational close process, not as a separate sustainability project.
Operationally, treating EINF as a monthly or quarterly close (not annual) works better. Create an "ESG subledger" that consolidates activity data, factors, calculations, and evidence, then publishes "facts" for EINF.
Recommended close calendar:
Think of EINF data as financial data – it needs clear definitions, traceable sources, and robust controls.
Create a data dictionary that defines each KPI: what it measures, units, data sources, collection frequency, and responsible person.
Implement controls similar to financial controls:
Your relevant ESG data already exists in your business systems – it's scattered across ERP, TMS, WMS, billing systems, contractor portals, and spreadsheets.
Typical data sources for logistics-led EINF:
Each data point must be traceable to a source document. This is non-negotiable for audit.
Design your evidence architecture to survive a 100% audit sample – because that's what limited assurance may require.
The problem: Companies assign EINF to the sustainability team and expect them to solve it.
Why it fails: Sustainability teams typically lack experience in operational controls, consolidation knowledge, and access to ERP/TMS systems. EINF requires operational reporting discipline.
Solution: Operations or Finance must lead or co-lead EINF implementation, especially for value chain KPIs, consolidation perimeter, controls, and audit coordination.
The problem: Treating value chain as a simple checkbox exercise without understanding operational requirements.
Why it fails: Value chain KPIs require precise mapping of subcontractors, suppliers, and operational activities. It's not qualitative – it's quantitative operations management.
Solution: Start with a detailed operational mapping exercise, identify significant activities at transaction level, and document methodology with audit-ready evidence.
In logistics, a large share of your Scope 3 sits with subcontracted carriers and last-mile operators. EINF verifiers will probe your value chain coverage — and "we don't control them" is not an accepted answer.
Rule: map every significant subcontractor tier, define data collection requirements, and document your estimation methodology where primary data isn't available.
The problem: Treating EINF as a marketing exercise with approximate numbers and flexible methodologies.
Why it fails: EINF requires external assurance. Auditors will question data sources, calculations, and controls.
Solution: Design your EINF system with audit in mind from the start. If you can't trace a number to a source document with clear calculation methodology, it's not audit-ready.
The problem: ESG disclosures use different assumptions than operational forecasts and business models.
Why it fails: Consistency is mandatory. If your transition plan says you'll reduce emissions 50% by 2030 but your operational model assumes business as usual, auditors will flag the inconsistency.
Solution: Establish a single source of truth for key assumptions (carbon price, energy costs, regulatory calendar, market changes) and use them consistently in ESG disclosures and operational planning.
The problem: Building EINF reporting in Word/Excel without considering structured data and XBRL tagging.
Why it fails: Digital reporting is coming, and retrofitting structure into unstructured documents is painful and expensive.
Solution: Design your data model from the start with structured facts, dimensions, and tagging readiness.
Be very clear about which regulatory frameworks you need to comply with (EINF, CSRD, SBTi, TCFD, IFRS S1/S2, etc.) and which KPIs are truly critical for your business.
Not all logistics teams face the same obligations. A warehousing operator will prioritize different metrics than a last-mile delivery company or an international freight forwarder.
EINF is not one person's job. It requires collaboration between Operations, Finance, Procurement, HR, Legal, HSE, and IT.
Identify who will collect, validate, approve, and use the data. A good ESG platform must support multiple users with appropriate access controls and workflow management.
Your relevant ESG data already exists in your business systems – it's scattered across ERP, procurement, utilities, logistics, HR, and compliance systems.
A proper EINF solution must integrate directly with these sources, eliminating duplicate data entry and ensuring consistency.
Direct integration with source systems is critical: it eliminates manual data entry, ensures consistency between financial and sustainability data, provides real-time updates, creates automatic audit trails, and reduces data collection time by 60–80%.
Level 1: annual data collection from spreadsheets, no audit trail, sustainability team working alone.
Level 2: structured KPIs with defined owners, quarterly close cycle, partial ERP integration.
Level 3: fully traceable data from TMS and ERP, finance-grade controls, audit-ready at any point in the year.
When choosing an ESG management platform for EINF compliance, what really matters is not just functionality – it's the ability to deliver a comprehensive, flexible solution oriented to the real value of ESG data and compatible with evolving sustainable finance frameworks.
We are not auditors or consultants. We are a Solution designed for companies that want to measure, manage, and communicate their ESG impact simply and efficiently.
Our goal is clear: enable every organization to collect all their ESG information and automatically distribute it to different use cases, without complications or manual processes.
We centralize environmental, social, and governance data from any source – ERP, TMS, WMS, spreadsheets, internal systems – and convert them into standardized, traceable metrics ready for official reports. Companies can generate documentation compatible with EINF, SBTi, CSRD, European Taxonomy, ISO, or any other standard in minutes, ensuring consistency between quality and sustainability management systems.
Designed for Operational Rigor: We understand that EINF is operational reporting. Our platform integrates with systems and processes that operations teams already use, delivering the same level of control and traceability as your ERP or TMS.
Automated and Simplified: Everything works in the cloud, without complex installations or necessary technical development. In a few clicks, teams can visualize performance, identify improvement areas, and prepare audit-ready reports.
Complete Traceability: Each metric links to source evidence – invoices, meter readings, contracts, factor sources. This is not just good practice, it's a requirement for external assurance.
Multi-Framework Support: Generate reports for EINF, CSRD, Taxonomy, SBTi, TCFD, IFRS S1/S2, and any other framework from a single data set. No duplication, no inconsistencies.
Finance-Grade Controls: Role-based access, data validation rules, approval flows, and monthly/quarterly close procedures similar to financial reporting.
Strategic, Not Just Compliance: We firmly believe that sustainability should be a strategic lever for competitiveness, not an administrative burden. Our mission is clear: convert ESG data into smarter, more efficient, and more profitable business decisions.
With Dcycle, logistics teams can control their information, reduce costs, automate processes, and ensure complete traceability of their ESG indicators.
In a market where measuring well is the difference between moving forward and falling behind, our proposal is simple: make sustainability work as a real growth engine.
When implementing EINF, prioritize three core elements: consolidation consistency, audit preparation, and operational coherence.
Consolidation consistency means your ESG reporting perimeter must match your financial consolidation perimeter. Same entities, same perimeter, same period – otherwise auditors will question it.
Audit preparation means building controls, evidence, and traceability from day 1. Don't wait for the assurance requirement to come into force – design as if you were being audited now.
Operational coherence means assumptions in your ESG disclosures (carbon price, energy costs, regulatory calendar) must align with assumptions in your operational planning (fleet investment, facility upgrades, route optimization).
Also ensure your solution integrates with ERP and operational systems, allows XBRL tagging, and scales as regulations evolve – without requiring major reconfiguration.
EINF connects with operational and financial systems through assumptions, estimates, and disclosed risks. Although EINF is separate from financial reporting, if climate or social risks are material, they must be reflected in operational judgments.
Examples:
The critical rule: If your transition plan says "X" but your operational model assumes "Y", auditors will flag the inconsistency. Operations and Finance must ensure coherence.
The key difference is subject matter, but the rigor is the same.
Financial reporting focuses on financial position, performance, and cash flows using accounting standards (IFRS, local GAAP).
EINF reporting focuses on environmental, social, and governance impacts, risks, and opportunities using sustainability standards.
But both require:
For operations managers, the practical implication: Treat EINF as an extension of your operational reporting process, not as a separate sustainability project.
Preparing for EINF assurance is similar to preparing for financial audit:
1. Design controls from the start: Don't wait for assurance to begin. Implement controls for data capture, calculation, review, and approval now.
2. Build evidence architecture: Each datapoint must be traceable to source documents. Invoices, meter readings, contracts, supplier data, factor sources – all documented and retained.
3. Document methodologies: Clear procedures on how you calculate emissions, map value chain activities, estimate supplier data, apply materiality criteria.
4. Execute dry run: Before your first assured report, conduct an internal audit or involve your auditor for gap assessment. Identify issues and remediate before real assurance begins.
5. Separate functions: Different people should capture, validate, and approve data – just like financial controls.
Framework recommendation: Use COSO ICSR (Internal Control over Sustainability Reporting) as your control framework, and ISSA 5000 as your assurance standard reference.
Dcycle is built specifically for operations-led ESG reporting with the rigor and controls that operations managers demand.
Complete integration: Direct connection to ERP, TMS, WMS, procurement, utilities, and logistics systems – no manual data entry.
Audit-ready evidence: Each number traces to source documents with clear calculation methodology and version control.
Finance-grade controls: Role-based access, approval flows, reconciliations, and close procedures similar to financial reporting.
Multi-framework compliance: Generate EINF, CSRD, Taxonomy, SBTi, TCFD, IFRS S1/S2 reports from a single data set – ensuring consistency.
XBRL-ready: Structured data model designed for digital reporting requirements and tagging.
Most importantly, we are a solution, not consultancy. We provide the technology infrastructure that logistics teams need to own their ESG data, control their processes, and deliver audit-ready reports – without dependency on external advisors.
In a regulatory environment where measuring well is the difference between competitiveness and falling behind, Dcycle makes sustainability work as a strategic lever for operations, not as an administrative burden.
Carbon footprint calculation analyzes all emissions generated throughout a product’s life cycle, including raw material extraction, production, transportation, usage, and disposal.
The most recognized methodologies are:
Digital tools like Dcycle simplify the process, providing accurate and actionable insights.
Some strategies require initial investment, but long-term benefits outweigh costs.
Investing in carbon reduction is not just an environmental action, it’s a smart business strategy.
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