Practical guide for the preparation of Sustainability Reports for SMEs and entities according to the European Voluntary Standard (VSME) and Law 11/2018, BNFIX.

According to the Information Guide of the Institute of Accounting and Auditing of Accounts (ICAC), the format of the NFIS. However, the ICAC recommends that the NFIS include a table in which each and every one of the contents required by the Law are clearly shown and identified, together with the corresponding sections of the reference framework used. In this way, the NFIS ensures that all information is understandable, comparable and consistent.