Report on the CNMV’s supervision of non-financial information for the 2022 financial year and main areas of review for the following year.

Of the 126 issuers that submitted consolidated accounts, 102 were required to include the NFRS in their management report (and of these, 89 were required to include taxonomy information). No issuers presented qualifications in the NFR verification report. Virtually all reports were subject to limited review, which in most cases, was conducted in accordance with the requirements of ISAE 3000.