AECA: The Spanish Accounting and Business Administration Association About Non-financial information projects About AECA Since 2006. we count with the collaboration and acknowledgement of several major listed corporations along with key regulatory bodies: To promote reporting practices to support companies in the disclosure of financial, social, environmental and corporate governance information. Make those practices valuables for internal management and decision-making processes. AECA has distinguished itself to promote the use of XBRL in non-financial reporting practices. AECA works are acknowledged by XBRL International and are publicly available. We are the only professional Spanish institution that issues generally accepted Accounting Principles and Standards, and recommendations or studies concerning good practices in Business Management Founded in 1979, our mission is to achieve a continuous improvement in competence level of business professionals.

Non-financial dimensions Climate change Water scarcity Inequality Corruption Impacts in companies Companies face new challenges that materialize in indicators that go beyond the financial. For decades, with the help of AECA, companies have been preparing reports that reflect their conduct in these matters. Now this practice becomes mandatory with the entry into force of Law 11/2018 that transposes European regulations. AECA makes its Integrated Information Model and technology (Integrated Suite) available to the public for the preparation of the Non-Financial State, which meets these challenges.

AECA Model for non-financial information Due diligences and Main risks 59 KPIs (Key Performance Indicators) Business Model 10 qualitative indicators 7 qualitative indicators 16 KPIs Financial 9 KPIs Environmental 24 KPIs Social 10 KPIs Corporate Governance 4 qualitative indicators

Technology - What the Integrated Suite is about? Reporting platform To facilitate the Disclosure of the Non Financial statement required by the new EU Non-Financial Directive (2014/95/EU) Tools for analysis Data analytics to enable decisions considering environmental, social and governance impact on financial risks and opportunities Collaborative platform Space for collaboration between companies and key regulatory entities. Non-financial data in a central place. Key for analysis and decisions.

Integrated Suite – Reporting platform is.aeca.es/suite

Reporting platform

Tools for analysis

AECA is a mission-driven organization which is trying to encourage a more sustainable economy. AECA lessons learnt: It is necessary a set of concrete, measurable and normalized indicators.(Non-financial data model) It is necessary technologies in order to reach a higher level of usefulness and comparability. (Integrated Suite) It is necessary to think next level technologies such as Big Data and AI to support analysis and decision-makings. (Next research line) Conclusions