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La Relazione Sulla Gestione Art. 2428 Codice Civile

The Report on Operations Art. 2428 Civil Code

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Summary

With this decree, the national legislator implemented the mandatory content of Directive 51/2003 / EC, known as the "accounting modernization directive", affecting on the preparation of the consolidated financial statements, management report and report by auditing of the companies concerned.

Issuer

Italy

Year

2009

Region

Europe

Issuer (type)

National Council (Consiglio Nazionale) (Government)

Instrument type

Report

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Moderate 0.75%
    • Low 0.05%
    • E focus: environment, environmental policy, greenhouse gas, recycling, waste, emissions
    • G focus: risk management, audit
    • Arts, Finance, Management, Manufacturing, Professional services, Public administration