An Environmental Accounting System in the planning and management of EDP Distribution company's investment projects

摘要

Energias de Portugal (EDP) has assumed a proactive approach to the environmental issues in its activity sectors. In 2005, an Environmental Accounting System (EAS) was developed for the EDP Group, with the goal of meeting the requirements of the portuguese Accounting Directive no.29 - Environmental Issues. This Directive follows the European Commission Recommendation concerning the recognition, measurement and presentation of environmental issues in the companies' accounts and management reports. At the same time, it was intended to enhance the presentation of data in order to meet the obligations of information supply to entities such as the Energy Sector Regulator, the National Institute of Statistics and the stakeholders.