Report on the supervision by the CNMV of non-financial information for the financial year 2023 and main areas of review for the following year.

The Corporate Information Directive stands out, which has not yet been transposed in Spain, so Law 11/2018 remains in force. In addition, on 26 February the European Commission communicated a new package of proposals to simplify the regulations and reduce the administrative burden by proposing changes to the scope of obliged entities, or to the degree of certainty in verification, and proposing the revision of the ESRS set of rules.