Subjects that have published the NFS - CONSOB AND ITS ACTIVITIES
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. 254/2016 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 Resolution no. 22524 of 30 November 2022, 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 2021.
With Resolution no. 22525 of 30 November 2022, 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 2022.
With Resolution no. 22802 of 6 September 2023, 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 2023.
With Management Decision n. 84 of 27 July 2023, the list of subjects who, in the period from 1 January to 15 July 2023, published the non-financial declaration relating to the year starting from 1 January 2022 was published.
List of subjects that have published the Non-Financial Statement ("NFS") as of 15 July 2023
NFS 2022[1] | NSF type | Placement[2] | Framework |
---|---|---|---|
2I RETE GAS SPA | Other PIE (Public Interest Entity) required | Separate | GRI[3] |
A2A SPA | Company with shares listed in Italy | Separate | GRI |
ACEA SPA | Company with shares listed in Italy | Separate | GRI |
ACINQUE SPA[4] | Company with shares listed in Italy | Separate | GRI |
ACQUEVENETE SPA | Voluntary NFS | Separate | GRI |
AEFFE SPA | Company with shares listed in Italy | Separate | GRI |
AEROPORTI DI ROMA SPA | Other PIE (Public Interest Entity) required | Management report | GRI |
AEROPORTO GUGLIELMO MARCONI DI BOLOGNA SPA | Voluntary NFS | Separate | GRI |
AGSM AIM SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
ALBA LEASING SPA | Voluntary NFS | Separate | GRI |
ALIA SERVIZI AMBIENTALI SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
ALKEMY SPA | Company with shares listed in Italy | Separate | GRI |
ALPERIA SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
AMPLIFON SPA | Company with shares listed in Italy | Separate | GRI |
ANTARES VISION SPA | Company with shares listed in Italy | Separate | GRI |
AQUAFIL SPA | Company with shares listed in Italy | Separate | 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 |
ASSIMOCO SPA | Voluntary NFS | Separate | GRI |
ASTM SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
AUTOGRILL SPA | Company with shares listed in Italy | Management report | GRI |
AUTOSTRADE PER L'ITALIA SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
AVIO SPA | Company with shares listed in Italy | Management report | GRI |
AZIENDA TRASPORTI MILANESI SPA | Other PIE (Public Interest Entity) required | Management report | GRI |
AZIMUT HOLDING SPA | Company with shares listed in Italy | Management report | GRI |
B.F. SPA | Company with shares listed in Italy | Separate | GRI |
BANCA AGRICOLA POPOLARE DI RAGUSA SCPA | Other PIE (Public Interest Entity) required | Separate | GRI |
BANCA DI CREDITO POPOLARE SCPA | Other PIE (Public Interest Entity) required | Separate | GRI |
BANCA FINANZIARIA INTERNAZIONALE SPA | Other PIE (Public Interest Entity) required | 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 DEI PASCHI DI SIENA SPA | Company with shares listed in Italy | Separate | GRI |
BANCA NAZIONALE DEL LAVORO SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
BANCA POPOLARE DELL'ALTO ADIGE SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
BANCA POPOLARE DI SONDRIO SPA | Company with shares listed in Italy | Separate | GRI |
BANCA POPOLARE PUGLIA E BASILICATA SCPA | Other PIE (Public Interest Entity) required | Separate | GRI |
BANCA POPOLARE PUGLIESE SCPA | Other PIE (Public Interest Entity) required | Separate | GRI |
BANCA SELLA HOLDING SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
BANCA VALSABBINA SCPA | Other PIE (Public Interest Entity) required | 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 |
BEGHELLI SPA | Company with shares listed in Italy | Separate | GRI |
BFF BANK SPA | Company with shares listed in Italy | Separate | GRI |
BIALETTI INDUSTRIE SPA | Company with shares listed in Italy | Separate | GRI |
BIESSE SPA | Company with shares listed in Italy | Separate | GRI |
BPER BANCA SPA | Company with shares listed in Italy | Separate | GRI |
BREMBO SPA | Company with shares listed in Italy | Separate | GRI |
BRUNELLO CUCINELLI SPA | Company with shares listed in Italy | Separate | GRI |
BUZZI UNICEM SPA | Company with shares listed in Italy | Separate | GRI |
CA AUTO BANK SPA[5] | Other PIE (Public Interest Entity) required | Management report | 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 | Other PIE (Public Interest Entity) required | Separate | GRI |
CAREL INDUSTRIES SPA | Company with shares listed in Italy | Separate | GRI |
CASSA CENTRALE BANCA – CREDITO COOPERATIVO ITALIANO SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
CASSA CENTRALE RAIFFEISEN DELL'ALTO ADIGE SPA | Voluntary NFS | Separate | GRI |
CASSA DEPOSITI E PRESTITI SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
CASSA DI RISPARMIO DI ASTI SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
CASSA DI RISPARMIO DI BOLZANO SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
CEMBRE SPA | Company with shares listed in Italy | Separate | GRI |
CIR SPA – COMPAGNIE INDUSTRIALI RIUNITE | Company with shares listed in Italy | Separate | GRI |
COMER INDUSTRIES SPA | Voluntary NFS | Separate | GRI |
COMPAGNIA VALDOSTANA DELLE ACQUE SPA COMPAGNIE VALDOTAINE DES EAUX SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
CONCESSIONI AUTOSTRADALI VENETE - CAV SPA | Voluntary NFS | Separate | GRI |
CREDIT AGRICOLE ITALIA SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
CREDITO EMILIANO SPA | Company with shares listed in Italy | Separate | GRI |
CSP INTERNATIONAL FASHION GROUP SPA | Company with shares listed in Italy | Separate | GRI |
DATALOGIC 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 | Other PIE (Public Interest Entity) required | Separate | GRI |
DOVALUE SPA | Company with shares listed in Italy | Separate | GRI |
E.S.TR.A. SPA | Other PIE (Public Interest Entity) required | 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 | Other PIE (Public Interest Entity) required | Management report | GRI |
EUROGROUP LAMINATIONS SPA | Company with shares listed in Italy | Separate | GRI |
EXPRIVIA SPA | Company with shares listed in Italy | Separate | GRI |
F.I.L.A. - FABBRICA ITALIANA LAPIS ED AFFINI SPA | Company with shares listed in Italy | Separate | GRI |
FERALPI HOLDING SPA | Voluntary NFS | Separate | GRI |
FERROVIE DELLO STATO ITALIANE SPA | Other PIE (Public Interest Entity) required | Management report | GRI |
FIERA MILANO SPA | Company with shares listed in Italy | Separate | GRI |
FINCANTIERI SPA | Company with shares listed in Italy | Separate | GRI |
FINE FOODS & PHARMACEUTICALS N.T.M. SPA | Company with shares listed in Italy | Separate | GRI |
FINECOBANK BANCA FINECO 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 | Voluntary NFS | 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 MUTUIONLINE SPA | Company with shares listed in Italy | Separate | GRI |
GVS SPA | Company with shares listed in Italy | Separate | GRI |
HELVETIA COMPAGNIA SVIZZERA D'ASSICURAZIONI SA - RAPPRESENTANZA GENERALE E DIREZIONE PER L'ITALIA | Other PIE (Public Interest Entity) required | Separate | GRI |
HERA SPA | Company with shares listed in Italy | Separate | GRI |
IBL BANCA SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
ICCREA BANCA SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
IL SOLE 24 ORE SPA | Company with shares listed in Italy | Management report | GRI |
ILLIMITY BANK SPA | Company with shares listed in Italy | Separate | GRI |
IMMSI SPA | Company with shares listed in Italy | Separate | GRI |
INDEL B SPA | Company with shares listed in Italy | Management report | GRI |
INDUSTRIE DE NORA SPA | Company with shares listed in Italy | Separate | GRI |
INFRASTRUTTURE WIRELESS ITALIANE SPA | Voluntary NFS | Separate | GRI |
INTERCOS SPA | Company with shares listed in Italy | 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 | Company with shares listed in Italy | Management report | GRI |
IREN SPA | Company with shares listed in Italy | Separate | GRI |
ITALGAS SPA | Company with shares listed in Italy | Management report | GRI |
ITALIAN EXHIBITION GROUP SPA | Company with shares listed in Italy | Separate | GRI |
ITALMOBILIARE SPA | Company with shares listed in Italy | Separate | GRI |
ITAS - ISTITUTO TRENTINO ALTO ADIGE PER ASSICURAZIONI SOCIETA' MUTUA DI ASSICURAZIONI | Other PIE (Public Interest Entity) required | Separate | GRI |
KME GROUP SPA | Company with shares listed in Italy | Separate | GRI |
LA CASSA DI RAVENNA SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
LANDI RENZO SPA | Company with shares listed in Italy | Management report | GRI |
LEONARDO SPA | Company with shares listed in Italy | Management report | 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 | Separate | GRI |
MEDIOCREDITO CENTRALE SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
MEXEDIA SPA - SOCIETÀ BENEFIT[6] | Voluntary NFS | Separate | GRI |
MITTEL SPA | Company with shares listed in Italy | Separate | GRI |
MM SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
MONCLER SPA | Company with shares listed in Italy | Separate | GRI |
MONNALISA SPA | Voluntary NFS | Separate | GRI |
MONRIF SPA | Company with shares listed in Italy | Separate | GRI |
MUNDYS SPA[7] | Other PIE (Public Interest Entity) required | Management report | GRI |
NEODECORTECH SPA | Voluntary NFS | Separate | GRI |
NEWLAT FOOD SPA | Company with shares listed in Italy | Management report | GRI |
NEXI SPA | Company with shares listed in Italy | 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 | 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 |
PRYSMIAN SPA | Company with shares listed in Italy | Management report | GRI |
RAI - RADIOTELEVISIONE ITALIANA SPA | Other PIE (Public Interest Entity) required | 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 | Other PIE (Public Interest Entity) required | Management report | GRI |
RECORDATI INDUSTRIA CHIMICA E FARMACEUTICA 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 |
SALCEF GROUP SPA | Company with shares listed in Italy | Management report | GRI |
SALVATORE FERRAGAMO SPA | Company with shares listed in Italy | Management report | GRI |
SAN LORENZO SPA | Company with shares listed in Italy | Separate | GRI |
SARA ASSICURAZIONI SPA | Other PIE (Public Interest Entity) required | Management report | GRI |
SARAS SPA | Company with shares listed in Italy | Separate | GRI |
SEA SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
SECO SPA | Company with shares listed in Italy | Separate | GRI |
SERI INDUSTRIAL SPA | Company with shares listed in Italy | Separate | GRI |
SERVIZI ITALIA SPA | Company with shares listed in Italy | Separate | GRI |
SIT GROUP SPA | Company with shares listed in Italy | Separate | GRI |
SNAM SPA | Company with shares listed in Italy | Management report | GRI |
SOCIETÀ METROPOLITANE ACQUE DI TORINO SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
SOGEFI SPA | Company with shares listed in Italy | Separate | GRI |
SOL SPA | Company with shares listed in Italy | Separate | GRI |
SOMEC SPA | Company with shares listed in Italy | Separate | GRI |
TECHNOGYM SPA | Company with shares listed in Italy | Separate | GRI |
TERNA SPA | Company with shares listed in Italy | Management report | GRI |
TESMEC SPA | Company with shares listed in Italy | Management report | GRI |
TESSELLIS SPA[8] | Company with shares listed in Italy | Separate | GRI |
THE ITALIAN SEA GROUP SPA | Company with shares listed in Italy | Separate | GRI |
TIM SPA | Company with shares listed in Italy | Separate | GRI |
TINEXTA 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 |
TREVI FINANZIARIA INDUSTRIALE SPA | Società con azioni quotate | 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 | Separate | GRI |
UNIPOL GRUPPO SPA | Company with shares listed in Italy | Management report | GRI |
VERITAS SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
VINCENZO ZUCCHI SPA | Company with shares listed in Italy | Separate | GRI |
VITTORIA ASSICURAZIONI SPA | Other PIE (Public Interest Entity) required | Separate | GRI |
WEBUILD SPA | Company with shares listed in Italy | Management report | GRI |
WIIT SPA | Company with shares listed in Italy | Separate | GRI |
ZIGNAGO VETRO SPA | Company with shares listed in Italy | Separate | GRI |
[1] Updated as of July 15, 2023.
[2] 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.
[3] Global Reporting Initiative Sustainability Reporting Standards.
[4] Formerly ACSM-AGAM SPA.
[5] Già FCA BANK SPA.
[6] The company also published the NFS 2021 together with the NFS 2022.
[7] Formerly ATLANTIA SPA.
[8] Formerly TISCALI SPA.
SEE ALSO