Since 2021, CALAF Grup has been publishing the Non-Financial Information Statement (NFIS) annually in accordance with Law 11/2018, transposing Directive 2024/95/EU. This report shows all the activities carried out by CALAF Grup each year in relation to the environment, social and governance (ESG).

From 2025, aligned with the new European Corporate Sustainability Reporting Directive (CSRD), CALAF Grup wants to integrate with the new EFRAG indicators (ESRS), to adapt to the requirements of large companies and to respond to our stakeholders.

In this way, CALAF Grup is committed to the study of Double Materiality:

• Impact materiality, which focuses on how a company’s activities affect its environment (an “inside-out” perspective).

• Financial materiality, which considers how external factors impact the company (an “outside-in” perspective).