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Si informa che, a partire dall’esercizio 2024 non viene più prodotta la Dichiarazione consolidata non finanziaria. A partire da tale esercizio, nell’ambito della Relazione sull’andamento della gestione aziendale del Bilancio Consolidato (a cui si rimanda), viene predisposta la Rendicontazione di sostenibilità redatta a livello di Gruppo. La Rendicontazione di sostenibilità 2024 è la prima redatta in conformità al nuovo quadro normativo di riferimento introdotto con la Direttiva europea sul reporting di sostenibilità aziendale n. 2022/2464 (“CSRD”) ed il Regolamento Delegato UE n. 2023/2772 che disciplina i principi di rendicontazione “European Sustainability Reporting Standards ESRS”.
The Non-financial Reporting Directive is a report in which social and environmental aspects are reported:
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 from the financial statements for the year ended 31 December 2017. This information includes:
Non-financial Reporting Directive
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