Article 2 of Legislative Decree no. 254 of 30 December 2016 introduced the obligation to publish a statement (individual or consolidated) of a non-financial nature ("NFS") on relevant public interest entities (RPIE), as defined in Legislative Decree no. 39 of 27 January 2010, i.e. Italian companies issuing securities listed on a regulated market in Italy or the European Union, banks, insurance companies and reinsurance companies which have had, on average, more than five hundred employees during the financial year and which, at the balance sheet date, have exceeded at least one of the following two dimensional limits: a) a balance sheet total of € 20,000,000; b) total net revenues from sales and services of € 40,000,000.
Article 7 of the aforementioned Decree no. 30/2016 provides, moreover, that entities other than RPIEs may, on a voluntary basis, publish a non-financial statement, appending a "conformity statement" to it, stating that it has been drafted in compliance with the provisions of said decree.
Article 3 of Consob Regulation no. 20267 of 19 January 2018, implementing Legislative Decree no. 254 of 30 December 2016, prescribes in paragraph 3 that Consob publish the list of entities that have published a non-financial statement annually on its website. With reference to 2019, with resolution no. 21537 of 15 October 2020, the publication of the list of subjects who in the period from 1st January to 7th October 2020 published the non-financial statement relating to the financial year starting from 1st January 2019 was approved. Subsequently, with resolution no. 21723 of 10 February 20121, the integration of the list of subjects who published the non-financial declaration in the period from 1st January to 31 December 2020 was resolved.
With resolution no. 21274 of 20 February 2020, Consob determined the parameters envisaged by Article no. 6 of the regulation adopted with resolution no. 20267 of 18 January 2018 for the control, on a selective basis, of the non-financial statements published in 2019.
List of subjects that have published the Non-Financial Statement ("NFS") as of 31 December 2020
Name | Classification | NFS location[1] | Framework |
---|---|---|---|
2I RETE GAS SPA | Issuer of other listed shares | Separate | GRI[2] |
A.I.M. VICENZA SPA | Issuer of other listed shares | Separate | GRI |
A2A SPA | Company with shares listed in Italy | Separate | GRI |
ACEA SPA | Company with shares listed in Italy | Separate | GRI |
ACQUEVENETE SPA | Voluntary NFS | Separate | GRI |
ACSM-AGAM SPA | Company with shares listed in Italy | Separate | GRI |
AEFFE SPA | Company with shares listed in Italy | Separate | GRI |
AEROPORTO GUGLIELMO MARCONI DI BOLOGNA SPA | Company with shares listed in Italy | Separate | GRI |
AGENZIA NAZIONALE PER L'ATTRAZIONE DEGLI INVESTIMENTI E LO SVILUPPO D'IMPRESA SPA | Issuer of other listed shares | Management report | GRI |
AIMAG SPA | Voluntary NFS | Separate | GRI |
ALBA LEASING SPA | Voluntary NFS | Separate | GRI |
ALIA SERVIZI AMBIENTALI SPA | Issuer of other listed shares | Separate | GRI |
ALKEMY SPA | Company with shares listed in Italy | Separate | GRI |
ALPERIA SPA | Issuer of other listed shares | Separate | GRI |
AMPLIFON SPA | Company with shares listed in Italy | Separate | GRI |
AQUAFIL SPA | Company with shares listed in Italy | Management report | GRI |
ARNOLDO MONDADORI EDITORE SPA | Company with shares listed in Italy | Management report | GRI |
ASCOPIAVE SPA | Company with shares listed in Italy | Management report | GRI |
ASSICURAZIONI GENERALI SPA | Company with shares listed in Italy | Management report | GRI |
ASTALDI SPA[3] | Company with shares listed in Italy | Separate | GRI |
ASTM SPA | Company with shares listed in Italy | Separate | GRI |
ATLANTIA SPA | Company with shares listed in Italy | Separate | GRI |
AUTOGRILL SPA | Company with shares listed in Italy | Management report | GRI |
AVIO SPA | Company with shares listed in Italy | Separate | GRI |
AZIENDA TRASPORTI MILANESI ATM SPA | Issuer of other listed shares | Separate | GRI |
AZIMUT HOLDING SPA | Company with shares listed in Italy | Management report | GRI |
BANCA AGRICOLA POPOLARE DI RAGUSA SCPA | Bank | Management report | GRI |
BANCA CARIGE SPA | Voluntary NFS< | Separate | GRI |
BANCA DI CIVIDALE SCPA - CIVIBANK | Bank | Separate | GRI |
BANCA DI CREDITO POPOLARE SCPA | Bank | Separate | GRI |
BANCA DI PIACENZA SCPA | Bank | Management report | GRI |
BANCA FARMAFACTORING SPA | Voluntary NFS | Separate | GRI |
BANCA GENERALI SPA | Company with shares listed in Italy | Management report | GRI |
BANCA IFIS SPA | Company with shares listed in Italy | Separate | GRI |
BANCA MEDIOLANUM SPA | Company with shares listed in Italy | Separate | GRI |
BANCA MONTE PASCHI DI SIENA SPA | Company with shares listed in Italy | Separate | GRI |
BANCA NAZIONALE DEL LAVORO SPA | Bank | Separate | GRI |
BANCA POPOLARE DELL'ALTO ADIGE SPA | Bank | Separate | GRI |
BANCA POPOLARE DI SONDRIO SCPA | Company with shares listed in Italy | Separate | GRI |
BANCA POPOLARE PUGLIA E BASILICATA SCPA | Bank | Separate | GRI |
BANCA POPOLARE PUGLIESE SCPA | Bank | Separate | GRI |
BANCA SELLA HOLDING SPA | Bank | Separate | GRI |
BANCA VALSABBINA SCPA | Bank | Separate | GRI |
BANCO BPM SPA | Company with shares listed in Italy | Separate | GRI |
BANCO DI DESIO E DELLA BRIANZA SPA | Company with shares listed in Italy | Separate | GRI |
BASICNET SPA | Company with shares listed in Italy | Management report | GRI |
BE THINK, SOLVE, EXECUTE SPA | Company with shares listed in Italy | Separate | GRI |
BEGHELLI SPA | Company with shares listed in Italy | Separate | GRI |
BIANCAMANO SPA[4] | Company with shares listed in Italy | Separate | GRI |
BIESSE SPA | Company with shares listed in Italy | Separate | GRI |
BPER Bank SPA | Company with shares listed in Italy | Separate | GRI |
BREMBO SPA – FRENI BREMBO | Company with shares listed in Italy | Separate | GRI |
BRUNELLO CUCCINELLI SPA | Company with shares listed in Italy | Separate | GRI |
BUZZI UNICEM SPA | Company with shares listed in Italy | Separate | GRI |
CAIRO COMMUNICATION SPA | Company with shares listed in Italy | Separate | GRI |
CALTAGIRONE SPA | Company with shares listed in Italy | Separate | GRI |
CAP HOLDING SPA | Issuer of other listed shares | Separate | GRI |
CAREL INDUSTRIES SPA | Company with shares listed in Italy | Separate | GRI |
CARRARO SPA | Company with shares listed in Italy | Separate | GRI |
CASSA CENTRALE Bank – CREDITO COOPERATIVO ITALIANO SPA | Bank | Separate | GRI |
CASSA CENTRALE RAFFEISEN DELL'ALTO ADIGE SPA | Voluntary NFS | Separate | GRI |
CASSA DEPOSITI E PRESTITI SPA | Issuer of other listed shares | Separate | GRI |
CASSA DI RISPARMIO DI ASTI SPA | Bank | Separate | GRI |
CASSA RISPARMIO DI BOLZANO SPA | Bank | Separate | GRI |
CEMBRE SPA | Company with shares listed in Italy | Separate | GRI |
CERVED GROUP SPA | Company with shares listed in Italy | Separate | GRI |
CIR SPA – COMPAGNIE INDUSTRIALI RIUNITE | Company with shares listed in Italy | Separate | GRI |
COFIDE – GRUPPO DE BENEDETTI SPA | Company with shares listed in Italy | Separate | GRI |
CREDIT AGRICOLE ITALIA SPA | Bank | Separate | GRI |
CREDITO EMILIANO SPA | Company with shares listed in Italy | Separate | GRI |
CREDITO VALTELLINESE SPA | Company with shares listed in Italy | Separate | GRI |
CSP INTERNATIONAL FASHION GROUP SPA | Company with shares listed in Italy | Separate | GRI |
DANIELI SPA – OFFICINE MECCANICHE DANIELI & C. | Company with shares listed in Italy | Management report | GRI |
DATALOGIC SPA | Company with shares listed in Italy | Separate | GRI |
DAVIDE CAMPARI – MILANO SPA | Company with shares listed in Italy | Separate | GRI |
DE'LONGHI SPA | Company with shares listed in Italy | Management report | GRI |
DIASORIN SPA | Company with shares listed in Italy | Management report | GRI |
DOLOMITI ENERGIA HOLDING SPA | Issuer of other listed shares | Separate | GRI |
DOVALUE SPA | Company with shares listed in Italy | Separate | GRI |
E.S.TR.A. SPA | Issuer of other listed shares | Separate | GRI |
EDISON SPA | Company with shares listed in Italy | Separate | GRI |
EL.EN. SPA | Company with shares listed in Italy | Separate | GRI |
ELICA SPA | Company with shares listed in Italy | Separate | GRI |
EMAK SPA | Company with shares listed in Italy | Separate | GRI |
ENAV SPA | Company with shares listed in Italy | Separate | GRI |
ENEL SPA | Company with shares listed in Italy | Separate | GRI |
ENI SPA | Company with shares listed in Italy | Management report | GRI |
ERG SPA | Company with shares listed in Italy | Separate | GRI |
ESPRINET SPA | Company with shares listed in Italy | Separate | GRI |
ESSELUNGA SPA | Issuer of other listed shares | Management report | GRI |
EUKEDOS SPA | Company with shares listed in Italy | Management report | GRI |
F.I.L.A. FABBRICA ITALIANA LAPIS ED AFFINI SPA | Company with shares listed in Italy | Separate | GRI |
FCA BANK SPA | Bank | Management report | GRI |
FERALPI HOLDING SPA | Voluntary NFS | Separate | GRI |
FERROVIE DELLO STATO ITALIANE SPA | Issuer of other listed shares | Management report | GRI |
FIERA MILANO SPA | Company with shares listed in Italy | Separate | GRI |
FINCANTIERI SPA | Company with shares listed in Italy | Separate | GRI |
FINECO BANK SPA | Company with shares listed in Italy | Separate | GRI |
FNM SPA | Company with shares listed in Italy | Separate | GRI |
GAROFALO HEALTHCARE SPA | Company with shares listed in Italy | Separate | GRI |
GEDI GRUPPO EDITORIALE SPA | Company with shares listed in Italy | Separate | GRI |
GEFRAN SPA | Company with shares listed in Italy | Separate | GRI |
GEOX SPA | Company with shares listed in Italy | Separate | GRI |
GPI SPA | Company with shares listed in Italy | Separate | GRI |
GRUPPO BankRIO COOPERATIVO ICCREA | Bank | Separate | GRI |
GRUPPO MUTUIONLINE SPA | Company with shares listed in Italy | Separate | GRI |
GUALA CLOSURES SPA | Company with shares listed in Italy | Management report | GRI |
HELVETIA ITALIA ASSICURAZIONI SPA | Insurance | Separate | GRI |
HERA SPA (HOLDING ENERGIA RISORSE AMBIENTE) | Company with shares listed in Italy | Separate | GRI |
I.M.A. INDUSTRIA MACCHINE AUTOMATICHE SPA | Company with shares listed in Italy | Separate | GRI |
IBL Bank SPA | Bank | Separate | GRI |
IL SOLE 24 ORE SPA | Company with shares listed in Italy | Separate | GRI |
IMMSI SPA | Company with shares listed in Italy | Management report | GRI |
INDEL B SPA | Company with shares listed in Italy | Management report | GRI |
INFRASTRUTTURE WIRELESS ITALIANE SPA | Voluntary NFS | Separate | GRI |
INTERCOS SPA | Issuer of other listed shares | Separate | GRI |
INTERPUMP GROUP SPA | Company with shares listed in Italy | Separate | GRI |
INTESA SAN PAOLO SPA | Company with shares listed in Italy | Separate | GRI |
IRCE SPA – INDUSTRIA ROMAGNOLA CONDUTTORI ELETTRICI | Company with shares listed in Italy | Management report | GRI |
IREN SPA | Company with shares listed in Italy | Separate | GRI |
ISAGRO SPA | Company with shares listed in Italy | Separate | GRI |
ITALGAS SPA | Company with shares listed in Italy | Separate | GRI |
ITALIAN EXHIBITION GROUP SPA | Company with shares listed in Italy | Management report | GRI |
ITALMOBILIARE SPA | Company with shares listed in Italy | Separate | GRI |
ITAS MUTUA | Insurance | Separate | GRI |
KEDRION SPA | Issuer of other listed shares | Management report | GRI |
KIKO SPA | Issuer of other listed shares | Management report | GRI |
LA CASSA DI RAVENNA SPA | Bank | Separate | GRI |
LA DORIA SPA | Company with shares listed in Italy | Separate | GRI |
LANDI RENZO SPA | Company with shares listed in Italy | Management report | GRI |
LEONARDO SPA | Company with shares listed in Italy | Separate | GRI |
LU-VE SPA | Company with shares listed in Italy | Separate | GRI |
MAIRE TECNIMONT SPA | Company with shares listed in Italy | Separate | GRI |
MARR SPA | Company with shares listed in Italy | Management report | GRI |
MASSIMO ZANETTI BEVERAGE GROUP SPA | Company with shares listed in Italy | Separate | GRI |
MEDIASET SPA | Company with shares listed in Italy | Separate | GRI |
MEDIOBank – Bank DI CREDITO FINANZIARIO SPA | Company with shares listed in Italy | Separate | GRI |
MITTEL SPA | Company with shares listed in Italy | Separate | GRI |
MM SPA | Issuer of other listed shares | Separate | GRI |
MONCLER SPA | Company with shares listed in Italy | Separate | GRI |
MONRIF SPA | Company with shares listed in Italy | Separate | GRI |
NEWLAT FOOD SPA | Company with shares listed in Italy | Management report | GRI |
NEXI SPA | Company with shares listed in Italy | Separate | GRI |
NOVAMONT SPA | Voluntary NFS | Separate | GRI |
OPENJOBMETIS SPA | Company with shares listed in Italy | Separate | GRI |
ORSERO SPA | Company with shares listed in Italy | Separate | GRI |
OVS SPA | Company with shares listed in Italy | Management report | GRI |
PANARIAGROUP INDUSTRIE CERAMICHE SPA | Company with shares listed in Italy | Separate | GRI |
PIAGGIO & C. SPA | Company with shares listed in Italy | Management report | GRI |
PININFARINA SPA | Company with shares listed in Italy | Separate | GRI |
PIOVAN SPA | Company with shares listed in Italy | Separate | GRI |
PIQUADRO SPA | Company with shares listed in Italy | Separate | GRI |
PIRELLI & C. SPA | Company with shares listed in Italy | Management report | GRI |
POSTE ITALIANE SPA | Company with shares listed in Italy | Management report | GRI |
PRIMA INDUSTRIE SPA | Company with shares listed in Italy | Separate | GRI |
PRYSMIAN SPA | Company with shares listed in Italy | Separate | GRI |
RAI SPA | Issuer of other listed shares | Separate | GRI |
RAI WAY SPA | Company with shares listed in Italy | Separate | GRI |
RATTI SPA | Company with shares listed in Italy | Separate | GRI |
RCS MEDIAGROUP SPA | Company with shares listed in Italy | Separate | GRI |
REALE MUTUA DI ASSICURAZIONI | Insurance | Separate | GRI |
RECORDATI INDUSTRIA CHIMICA E FARMACEUTICA SPA | Company with shares listed in Italy | Separate | GRI |
RENO DE MEDICI SPA | Company with shares listed in Italy | Separate | GRI |
REPLY SPA | Company with shares listed in Italy | Separate | GRI |
SABAF SPA | Company with shares listed in Italy | Separate | GRI |
SAES GETTERS SPA | Company with shares listed in Italy | Separate | GRI |
SAFILO GROUP SPA | Company with shares listed in Italy | Separate | GRI |
SAIPEM SPA | Company with shares listed in Italy | Management report | GRI |
SALINI IMPREGILO SPA (ora WEBUILD SPA) | Company with shares listed in Italy | Management report | GRI |
SALVATORE FERRAGAMO SPA | Company with shares listed in Italy | Separate | GRI |
SARA ASSICURAZIONI SPA | Insurance | Management report | GRI |
SARAS SPA | Company with shares listed in Italy | Separate | GRI |
SEA SPA | Issuer of other listed shares | Separate | GRI |
SERI INDUSTRIAL SPA | Company with shares listed in Italy | Separate | GRI |
SERVIZI ITALIA SPA | Company with shares listed in Italy | Separate | GRI |
SESA SPA | Company with shares listed in Italy | Separate | GRI |
SIT GROUP SPA | Company with shares listed in Italy | Separate | GRI |
SMAT SOCIETÀ ACQUE METROPOLITANE DI TORINO SPA | Issuer of other listed shares | Separate | GRI |
SNAM SPA | Company with shares listed in Italy | Management report | GRI |
SOCIETÀ CATTOLICA DI Insurance SOCIETÀ COOPERATIVA | Company with shares listed in Italy | Separate | GRI |
SOGEFI SPA | Company with shares listed in Italy | Separate | GRI |
SOL SPA | Company with shares listed in Italy | Separate | GRI |
TEA SPA | Issuer of other listed shares | Separate | GRI |
TECHEDGE SPA | Company with shares listed in Italy | Separate | GRI |
TECHNOGYM SPA | Company with shares listed in Italy | Separate | GRI |
TERNA – RETE ELETTRICA NAZIONALE SPA | Company with shares listed in Italy | Separate | GRI |
TESMEC SPA | Company with shares listed in Italy | Management report | GRI |
TIM SPA | Company with shares listed in Italy | Separate | GRI |
TINEXTA SPA | Company with shares listed in Italy | Management report | GRI |
TISCALI SPA | Company with shares listed in Italy | Separate | GRI |
TOD'S SPA | Company with shares listed in Italy | Management report | GRI |
TOSCANA AEROPORTI SPA | Company with shares listed in Italy | Separate | GRI |
TRASPORTO PASSEGGERI EMILIA ROMAGNA SPA | Issuer of other listed shares | Separate | GRI |
TREVI FINANZIARIA INDUSTRIALE SPA | Company with shares listed in Italy | Separate | GRI |
TXT E-SOLUTIONS SPA | Company with shares listed in Italy | Separate | GRI |
UNICREDIT SPA | Company with shares listed in Italy | Separate | GRI |
UNIEURO SPA | Company with shares listed in Italy | Management report | GRI |
UNIONE DI BANCHE ITALIANE SPA | Company with shares listed in Italy | Separate | GRI |
UNIPOL GRUPPO SPA | Company with shares listed in Italy | Management report | GRI |
UNIVERSITÀ TOR VERGATA | Voluntary NFS | Separate | GRI |
VERITAS SPA | Issuer of other listed shares | Separate | GRI |
VINCENZO ZUCCHI SPA | Company with shares listed in Italy | Separate | GRI |
VITTORIA ASSICURAZIONI SPA | Insurance | Separate | GRI |
ZIGNAGO VETRO SPA | Company with shares listed in Italy | Separate | GRI |
[1] The Non Financial Statement, individual or consolidated, pursuant to Article no. 5 of Legislative Decree no. 254/2016 (respectively paragraphs 1 and 3), may be included in the management report, of which in this case it represents a specific section marked as such, or constitute a separate report, without prejudice to the obligation to be marked in any case by a similar term.
[2] GRI Sustainability Reporting Standards.
[3] Astaldi SPA published both the Non Financial Statement relating to the 2018 financial year and the Non Financial Statement relating to the 2019 financial year in 2020.
[4] Biancamano SPA published in 2020 both the Non Financial Statement relating to the financial year 2018 and the Non Financial Statement relating to the financial year 2019.