168-6 Resolution of March 25, 2002, of the Institute of Accounting and Audit of Accounts, approving standards for the recognition, valuation and information of environmental aspects in the annual accounts

RESOLUCIÓN de 25 de marzo de 2002, del Instituto de Contabilidad y Auditoría de Cuen- tas, por la que se aprueban normas para el reconocimiento, valoración e información de los aspectos medioambientales en las cuentas anuales

Resolution of March 25, 2002, of the Institute of Accounting and Audit of Accounts, approving standards for the recognition, valuation and information of environmental aspects in the annual accounts

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Summary

This Royal Decree 1643/1990, of December 20, approves the General Accounting Plan, in its fifth final provision establishes that the Institute of Accounting and Audit of Accounts, through a Resolution, and may dictate mandatory regulations that develop the valuation standards of the General Accounting Plan.

Issuer

Spain

Year

2002

Region

Europe

Issuer (type)

Institute of Accounting and Audit of Accounts (Government)

Instrument type

Resolution

Disclosure instrument

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

Restrictiveness
- Very High 1.31%
Restrictions on business
- Low 0.03%
ESG
- E focus: conservation, environment, environmental management, pollution, restoration, soil, waste, water, biodiversity
- S focus: compensation
- G focus: audit
Sustainable Development Goals
GRI standards
Main industries targeted
- Administrative services, Finance, Management, Manufacturing, Professional services