Publications

Italian Legislative Decree no. 254/2016 ("Decree"), containing the implementing provisions of European Directive no. 95/2014, ("Directive") that amended Directive no. 34/2013, has provided from 1 January 2017 for the so-called Public Interest Entities ("PIEs") to draft annually, on an individual or consolidated basis, a non-financial statement ("NFS") concerning "the environmental social issues relating to the personnel, respect for human rights and fight against active and passive corruption, which are relevant taking into account the activities and characteristics of the company" ("Fields").

The NFS is addressed to markets and stakeholders with the aim of providing them with the relevant elements for an integrated and realistic vision which measures the impact of EPIs’ activity in fields considered crucial in terms of corporate sustainability. In fact, the NFS is a fundamental tool to manage the transition to a sustainable global economy, combining long-term profitability, social justice and environmental protection.

Drafted by the Corporate Team.