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Guía para la elaboración del informe de gestión de las entidades cotizadas

Guide for the preparation of the management report of listed entities

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Summary

This Guide contains recommendations that listed companies can follow to prepare the management reports that accompany the annual accounts, the content of which, according to the legal mandate, must be a faithful presentation of the evolution of the business and the situation of the entity, together with a description of the main risks and uncertainties it faces.

Issuer

Spain

Year

2012

Region

Europe

Issuer (type)

National Stock Market Commission (Comisión Nacional del Mercado de Valores) (Government)

Instrument type

Guide

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Moderate 0.65%
    • Low 0.03%
    • E focus: climate change, conservation, emissions, energy, environment, environmental certification, environmental management, environmental policy, hazardous waste, pollution, recycling, renewable energy, restoration, soil, waste, water, biodiversity
    • S focus: asset quality, collective bargaining, diversity, employee training, employment policies, human rights, leverage ratio, recruiting, recruitment, compensation
    • G focus: audit, bribery, corruption, financial reporting, internal control, risk management, accountability
    • Administrative services, Finance, Information, Management, Manufacturing, Mining, Professional services, Real estate, Retail trade