DNF

The non-financial statement is a report in which social and environmental aspects are reported:

  • corporate sustainability;
  • personnel management (including gender-oriented corporate policies);
  • commitment to the fight against corruption and respect for human rights.

With the entry into force of Legislative Decree 254/2016, which transposes European Directive 2014/95/EU, large companies considered to be public interest entities (banks, insurance companies, listed companies…) with at least 500 employees and a balance sheet of more than €20 million or revenues of at least €40 million, are required to account for this information as of the financial statements for the year ended 31 December 2017. This information includes:

  • A description of the company’s organisational and management model
  • A description of the company’s policies on non-financial aspects
  • The results of these actions
  • The management of risks related to the areas in question
  • Corporate performance indicators for non-financial activities.