146-4 Accounting Guidelines No. 29 Environmental Matters

Summary

Directriz contabilistica N 29 Matéria Ambientais 2004 is a set of guidelines issued by the Portuguese Accounting and Auditing Standards Board (CNC) in 2004. The guidelines provide guidance for companies on how to account for and disclose environmental matters in their financial statements. The purpose of these guidelines is to promote transparency and accountability in relation to environmental issues. The adoption of the Directriz contabilistica N 29 Matéria Ambientais 2004 is voluntary, but companies that choose to adopt the guidelines are expected to comply with all of its requirements.

Thumbnail image for Directriz contabilistica N 29 Matéria Ambientais 2004 is a set of guidelines issued by the Portuguese Accounting and Auditing Standards Board (CNC) in 2004. The guidelines provide guidance for companies on how to account for and disclose environmental matters in their financial statements. The purpose of these guidelines is to promote transparency and accountability in relation to environmental issues. The adoption of the Directriz contabilistica N 29 Matéria Ambientais 2004 is voluntary, but companies that choose to adopt the guidelines are expected to comply with all of its requirements.

Issuer

Portugal

Year

2004

Region

Europe

Issuer (type)

Accounting Normalisation Commission (Comissão de Normalização Contabilística (CNC)) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary

Main industries targeted

Professional, Scientific, & Technical Services
Finance & Insurance
Manufacturing
Public administration

Restrictiveness

Low

Sustainable Development Goals (SDGs)

SDG 2: Zero Hunger
SDG 6: Clean Water and Sanitation
SDG 8: Decent Work and Economic Growth
SDG 11: Sustainable Cities and Communities
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 14: Life Below Water
SDG 15: Life on Land