Financial, Stock Exchange, Consob Resolution no. 20267 of 18 January 2018, Adoption of the Regulation implementing Legislative Decree 30 December 2016, n. 254 on the communication of non-financial information
Considered necessary after:
the law of 7 June 1974, n. 216 and subsequent modifications;
the legislative decree of 24 February 1998, n. 58 and subsequent modifications;
Directive 2014/95 / EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34 / EU regarding the disclosure of non-financial information and information on diversity by certain companies and of certain large groups;
the law of 9 July 2015, n. 114, which has been delegated to the government to implement the 2014/95 / EU directive;
the legislative decree 30 December 2016, n. 254, implementing the aforementioned Directive 2014/95 / EU;
examined, in particular, paragraph 1 of article 9, of Legislative Decree 30 December 2016, n. 254, pursuant to which Consob governs by regulation: a) the methods of direct transmission of the declaration of a non-financial nature and any other methods of publication of the declarations with respect to those indicated by the decree, as well as the necessary additional information or amendments to the declaration non-financial that are required by Consob in case of incomplete or non-compliant declaration; b) the methods and terms for the control performed by Consob on non-financial declarations; c) the principles of behavior and the procedures for carrying out the task of verifying the conformity of the information by the auditors;
the guidelines on the disclosure of non-financial information made by the European Commission on 5 July 2017;
considering the need to adopt the implementing provisions provided for in Article 9 of Legislative Decree 30 December 2016, n. 254;
the consultation document published on July 21, 2017 on the Consob website;
evaluated the observations made by the subjects and the organizations in response to the consultation document published on 21 July 2017;
having heard the Bank of Italy and IVASS pursuant to art. 9, paragraph 1, of the legislative decree 30 December 2016, n. 254.
Resolution published in the Official Gazette of the Italian Republic no. 21 of 26.1.2018.
Source Consob
