National Accounting Plan - Carrots & Sticks

The plan includes requirements for disclosing information about environmental assets, provisions, investments and expenses in financial statements. The requirements include how to measure and proceed with accounting, and which information should be included in the annual report.

Issuer name

Ministry of Economy and Treasury

Issuer notes

National Goverment

Government ministry

Other

Government ministry notes

Ministry of Economy

More information

The National Accounting Plan includes obligations for information about social practices that are included in the article 260 of the “Ley de Sociedades de Capital”. The Royal Decree 1159/2010, September 17th, states that the annual reports considered by the National Accounting Plan should include information about employees with disabilities included in the total workforce.

Reporting resources

True

Organizations covered by the instrument

All Companies

Target organization notes

All organizations except those in the public sector

Industry scope

All/none specified

Disclosure venue

Annual report

ESG coverage - E (Environment)

Environmental Compliance & Risk

ESG coverage- S (Social)

Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

Spain

Region

Europe

Date of publication

2007

Issuer type

Governments (governmental department, agency)

Reporting requirements

Other e.g. action plan, strategy, programme, voluntary initiative

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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