Normativa sobre la información medioambiental a incluir en las cuentas anuales de las empresas españolasresolución del ICAC

  1. Carmen Inés Ruiz de la Rosa
  2. Ignacio de Martín-Pinillos Castellanos
Journal:
Anales de la Facultad de Derecho

ISSN: 0075-773X

Year of publication: 2002

Issue: 19

Pages: 245-252

Type: Article

Abstract

Once it is assumed the social responsability that has been recognized to the company in its relationship with the environment, we ask ourselves the necessity of reflecting that attitude in opposition with the countable facts of the surroundings thet companies provide to the exterior. In this work, it is done a review on the last Resolution published by the Accounting and Auditing of counts Institute in environmental matter, in which it is tried to answer the call of the comunity made by tfe European Committe relative to the recognition, the measuring and the publicaton of the environmental questions in the annual accounts and the annual reports of the companies.