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Real Decreto 437/1998, de 20 de marzo, por el que se aprueban las normas de adaptación del Plan General de Contabilidad a las empresas del sector eléctrico

Royal Decree 437/1998, of March 20, which approves the rules for adapting the General Accounting Plan to companies in the electricity sector

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Summary

The electricity utilities’ AGAP (RD 437/98) requires environmental disclosure in the notes to the financial statements. Note 4 requires the disclosure of accounting policy about environmental assets, expenses and liabilities. Note 18 involves the disclosure of expenses on energy saving and efficiency programs. Finally, Note 19 requires a description of the nature and the amount of environmental investments, expenses, provisions and contingent liabilities. The approach adopted by the Spanish standard is that environmental issues can be successfully integrated in the conventional accounting model.

Thumbnail image for The electricity utilities’ AGAP (RD 437/98) requires environmental disclosure in the notes to the financial statements. Note 4 requires the disclosure of accounting policy about environmental assets, expenses and liabilities. Note 18 involves the disclosure of expenses on energy saving and efficiency programs. Finally, Note 19 requires a description of the nature and the amount of environmental investments, expenses, provisions and contingent liabilities. The approach adopted by the Spanish standard is that environmental issues can be successfully integrated in the conventional accounting model.
Issuer

Spain

Year

1998

Region

Europe

Geographical scope

National

Mandatory or voluntary

Voluntary


Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Manufacturing
  • Real Estate, Rental & Leasing
Restrictiveness

Moderate

Sustainable Development Goals (SDGs)
  • SDG 2: Zero Hunger
  • SDG 7: Affordable and Clean Energy
  • SDG 11: Sustainable Cities and Communities
  • SDG 15: Life on Land

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