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Report 2024 on non-financial reporting of Italian listed companies

 

Report 2024 on non-financial reporting of Italian listed companies

The 2024 edition of the Report on non-financial reporting of Italian listed companies focuses, for the seventh consecutive year and in line with the methodology employed in previous editions, on the behaviours that may signal progress in the consideration of ESG (Environmental, Social and Governance) factors in the definition and adoption of business models, corporate strategies and corporate governance models of Italian listed companies. ... more

 


highlights

 

The Section 'Non-financial reporting' shows that in 2024, among the 208 Italian companies with ordinary shares listed on EXM at the end of the previous year, 150 (equal to 72.1% of the total and representing 97.2% in terms of capitalisation) published a non-financial statement (NFS) in accordance with the Legislative Decree No. 254/2016. Out of these, 144 were published pursuant to the current legislation, while six on a voluntary basis. ... more

 

The second Section ‘Remuneration policy and sustainability’ analyses the integration of ESG criteria into CEO remuneration policies. ... more

 

This edition of the Report includes the Addendum ‘Climate-related disclosures in financial statements’, which analyses the climate-related information provided in the financial statements published in 2024 by 32 Italian listed companies belonging to the Ftse Mib index, including 20 non-financial companies and 12 financial companies, representing approximately 75% of listed issuers in terms of capitalisation. ... more

 

The Report was prepared by:
Paola Deriu (supervisor) - CONSOB, Head of Research and Regulation Department (p.deriu@consob.it)
Federico Picco (coordinator) - CONSOB, Head of Research Unit (f.picco@consob.it)
Giovanna Di Stefano (coordinator) - CONSOB, Research and Regulation Department (g.distefano@consob.it)
Maria Giovanna Altamura - CONSOB, Issuers Supervisory Department (m.altamura@consob.it)
Angela Ciavarella - CONSOB, Issuers Supervisory Department (a.ciavarella@consob.it)
Emanuele Levantini - CONSOB, Research and Regulation Department (e.levantini@consob.it)
Lucia Pierantoni - CONSOB, Research and Regulation Department (l.pierantoni@consob.it)
Greta Quaresima - CONSOB, Research and Regulation Department (g.quaresima@consob.it)

The authors wish to thank Paola Paterna for the in-depth analysis on auditors attestations on NFSs and Carlo Di Florio and Valentina Forcucci for their assistance in the analysis of the data.

The opinions expressed in this Report are the authors’ personal views and are in no way binding on Consob.
All rights reserved. Reproduction for scholarly and non-commercial use permitted on condition that the source is cited.

 

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ISSN 2784-8809 [online]