La vigilanza della Consob sull’informativa non finanziaria (Consob’s supervision of non-financial information)

Today in all Western economies there is a growing social awareness in terms of sustainability. To foster the information needs of stakeholders, the European Union, starting from 2014 with Non-Financials Reporting Directive (2014/95 / EU), has expanded the periodic information obligations of public-interest entities including for the first time non-financial information. In Italy, the Directive was implemented by Legislative Decree 254/2016 which also entrusted Consob, the national authority responsible for supervising financial markets and financial statements of listed companies, with also supervising Non-Financial Statements published annually by obligated companies. After more than 800 NFSs already been published in Italy, we are now faced with a new important change: the proposal of the Corporate Sustainability Reporting Directive.