Assurance on non-financial information in Spain

By means of the Directive 2014/95/EU, EU established new requirements regarding disclosure non-financial information (NFI). The Spanish Act 11/2018 expands these requirements, imposing mandatory external assurance on NFI. This is a pioneering study in Spain, since it was conducted during first year which mandatory. aim this paper to analyse whether listed companies fulfil requirement and compare practices before entry into force afterwards. Our findings indicate that some still fail adopt spite being We found no significant association between choice type assuror Act, but depends corporate characteristics. On other hand, we implementation are associated with features.