The publication, elaborated in the framework of the initiative Disability Hub Europe, led by Fundación ONCE with the co-funding of the European Social Fund, focuses on the potential of non- financial reporting to contribute to the promotion of more disability-inclusive businesses. It includes an analysis of the transposition of the Directive 2014/95/EU into national legislation from a disability perspective. The publication also zooms into the Spanish reality by analyzing the impact of Law 11/2018 on non-financial information looking at Ibex 35 company reports (Sustainability, Non Financial Information Statements and Corporate Governance reports).