Guide for the preparation of management reports of listed companies

Developed by a group of experts, the Guide for Setting up Listed Companies´ Management Reports includes a proposal for regulatory developments, a voluntary frame of reference for values and best practices, a guide with general recommendations on the basic contents to include in a management report, a guide with specific recommendations for the banking sector, another for small- and medium-sized listed companies, and lastly, a glossary of terms and acronyms that are useful for those using the information.

Guide for the preparation of managemnt reports of listed companies

The report on the activity of the Proxy Advisors

The report on the activity of the Proxy Advisors in relation to Spanish issuers, drafted by a group of experts, describes the activity and methodology used, the key issues, their impact on the Spanish corporate governance and assesses the potential policy options.

Internal Control over Financial Reporting in Listed Companies

The report on rules governing financial reporting by listed companies includes proposals for regulatory amendments, a set of general principles and good practices for internal control over financial reporting (ICFR) and a checklist for audit

Internal Control over Financial Reporting in Listed Companies