Legislative decree no. 32/2007, 2007

Italy Current 2007

The decree 32/2007 follows up the EU modernisation directive (2003/51EC). It modifies italian legislation, stating that companies shall provide a description of employee relations and environmental performance in the directors’ report of financial statements.

Scope

Environmental & Social

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Issuer type

Ministries for European Politics and of Economy and Finance, together with the Ministries of Social Affairs, of Justice and of Economic Development

Type of instrument

Legislation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners