Summary
Directriz contabilistica N 29 Matéria Ambientais 2004 is a set of guidelines issued by the Portuguese Accounting and Auditing Standards Board (CNC) in 2004. The guidelines provide guidance for companies on how to account for and disclose environmental matters in their financial statements. The purpose of these guidelines is to promote transparency and accountability in relation to environmental issues. The adoption of the Directriz contabilistica N 29 Matéria Ambientais 2004 is voluntary, but companies that choose to adopt the guidelines are expected to comply with all of its requirements.