Public-interest entities' obligation to provide information of non-financial nature (Legislative Decree n. 254 of 30 December 2016 published in Official Gazette on 10 January 2017)

By implementing Directive 2014/95/EU, Legislative Decree n. 254 of 30 December 2016 has introduced the obligation for specific companies and large-scale groups of undertakings  to disclose – with reference to financial years starting from 1 January 2017 - certain information of non-financial nature (i.e. regarding environmental or social aspects or relating to employee matters, etc.).