The principles of corporate government of ELCOGAS, S.A. are established in:
Its articles of organization, which as well as the mandatory legal provisions, contain the principles governing administration of the company and entities which comprise its government: Annual General Meeting and Board of Directors.
Its most noteworthy principles include transparency, respect for shareholders' rights, board members' duties of diligence and loyalty. It also include the establishment of the organization working system which encourages shareholder's participation in decision making, with respect to the law
The "Bylaws" provide for the possibility that the Board of Directors may control the company manage beyond the legal or statutory requirements. "Bylaws" also establish the responsibility assumed by the Board of Directors and top management towards the company's shareholders.