Report 2020 on non-financial reporting of Italian listed companies

 

Report 2020 on non-financial reporting of Italian listed companies

Non-financial information as a driver of transformation

The goals of the Report
The Report analyses the evidence on the implementation of the Directive 2014/95/EU, transposed in Italy by the Legislative Decree no. 254/2016, also with the aim of highlighting the progressive cultural change triggered by the integration of sustainability into the corporate decision-making process. ... more
 
The three steps of ESG/multicapital integration into corporate governance and strategy
The progression of the cultural transformation triggered by the compliance with obligations on non-financial reporting can be thought as a three-stage phased process including Awareness, Capabilities and Engagement. In this Report, the first two stages are identified through the analysis of NFSs while the third stage refers to the information drawn from the abstracts of Strategic plans. ... more
 

 

The Nedcommunity survey ‘Board leadership and sustainable business'
The survey - coordinated by Simona Cosma, Paola Schwizer and Livia Piermattei with the valuable help of Lorenzo Nobile - was aimed to ascertain awareness, engagement perceptions and expectations of governance bodies relating to the integration of non-financial topics in strategy, business models, governance and culture of companies. ... more
 

 

The Report was prepared by:
Nadia Linciano (coordinator) - CONSOB, Head of the Economic Studies, Research Department (n.linciano@consob.it)
Angela Ciavarella - CONSOB, Corporate Governance Department (a.ciavarella@consob.it)
Giovanna Di Stefano - CONSOB, Research Department (g.distefano@consob.it)
Lucia Pierantoni - CONSOB, Research Department (l.pierantoni@consob.it)
Livia Piermattei - Senior Advisor Methodos; Board Advisor for a Sustainable Success; Nedcommunity (l.piermattei@methodos.com)

The opinions expressed in the Report are the authors' personal views and are in no way binding on Consob.

 

Full text [PDF format]

 

ISSN 2784-8809 [online]