168-3 Guide for the preparation of the management report of listed entities

Summary

This Guide contains recommendations that listed companies can follow to prepare the management reports that accompany the annual accounts, the content of which, according to the legal mandate, must be a faithful presentation of the evolution of the business and the situation of the entity, together with a description of the main risks and uncertainties it faces.

Thumbnail image for This Guide contains recommendations that listed companies can follow to prepare the management reports that accompany the annual accounts, the content of which, according to the legal mandate, must be a faithful presentation of the evolution of the business and the situation of the entity, together with a description of the main risks and uncertainties it faces.

Issuer

Spain

Year

2012

Region

Europe

Issuer (type)

National Stock Market Commission (Comisión Nacional del Mercado de Valores) (Government)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Professional, Scientific, & Technical Services
Retail trade
Information

Restrictiveness

Very Low

Sustainable Development Goals (SDGs)

SDG 6: Clean Water and Sanitation
SDG 8: Decent Work and Economic Growth
SDG 10: Reduced Inequality
SDG 14: Life Below Water

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