Legislative decree no. 32/2007

Issuer name

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

Government ministry

Business/Trade/Industry

More information

Article 3 of Legislative Decree 27 January 1992 n. 87, and 'amended as follows: a) in paragraph 1, the words "on operations and on the undertaking or position of the undertakings included in the consolidation' is replaced by the following: 'containing faithful analysis , balanced and comprehensive undertaking or position of the undertakings included in the consolidation of the progress and results of operations, as well as' a description of the principal risks and uncertainties to which the company or the companies included in the consolidation is " ; b) after paragraph 1, and 'inserted as follows: "1- bis . The analysis referred to in paragraph 1 and 'consistent with the size and complexity of the undertaking or the whole business of the companies included in the consolidation and contain as far as is necessary for the firm's position or set of consolidated companies and business and results of their management, the financial result indicators and, where appropriate, non-financial matters relevant to specific assets of the business, including information relating to environmental and employee matters. The analysis shall, where appropriate, references to amounts reported in the financial statements or the consolidated financial statements and clarifications on them. "; c) after paragraph 3, and 'added the following: "3- bis . The consolidated report on operations and the report on the management of the company may be submitted in a single document, placing greater emphasis, where appropriate, to the issues that are relevant to all the undertakings included in the Consuls-damento.. "

Organizations covered by the instrument

All Companies

Target organization notes

All organizations except those in the public sector

Industry scope

All/none specified

Disclosure venue

Directors' report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All