Directors’ report on financial statements, 2009

Italy Current 2009

Issued by the Italian Accounting Association, this document on environmental and personnel disclosures is not mandatory but can be considered as the implementation of Legislative decree n° 32/2007. The document provides an in-depth analysis on what to include in the directors’ report in compliance with the decree.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Issuer type


Type of instrument

Mandatory or voluntary


The geographical scope


Project Partners