Normativa sobre la información medioambiental a incluir en las cuentas anuales de las empresas españolasresolución del ICAC
ISSN: 0075-773X
Year of publication: 2002
Issue: 19
Pages: 245-252
Type: Article
More publications in: Anales de la Facultad de Derecho
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.