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Italy

III. Government Expectations Towards Business

[page 9]

… To this framework, it is important to add the need of disclosure of non-financial information (in this regard, Italy is also intervening with the transposition of the EU 95/2014) and the existence of remarkable standards such as the UNGP Reporting Framework, the OECD Guidelines on Multinational Enterprises and the Tripartite ILO Declaration, as well as other recognized European and International frameworks and standards such as Eco-Management and Audit Scheme (EMAS), the UN Global Compact, ISO26000 and the Global Reporting Initiative.

III. Government Responses: Current Activities and Future Commitments

B. Operational Principles

Planned Measures

[page 16]

  • Promote effective implementation of EU Directive 2014/95 on disclosure of non-financial and diversity information by large enterprises and groups.

Planned Measures

[page 19]

  • Promote environmental accounting in sustainability reporting and encouraging the adoption of disclosure processes for the assessment and communication of the environmental and carbon footprint of business;

Planned Measures

[page 22]

To achieve the goals set in Principles 4, 5 and 6, and within the overall framework of the implementation of EU directives, the Italian Government will conduct the following activities to be jointly developed and monitored by CIDU and A.N.AC:

  • … Strengthen the implementation of socially responsible public procurement rules by adopting a comprehensive framework of reference for bidders coordinated by A.N.AC and covering: anticorruption, non-financial disclosure, supply chain, environment, labor, equal opportunities and non-discrimination.

Italy’s Updated NAP

Planned Measures

(page 15)

8. Promote an effective implementation of Legislative Decree n.254/2016 that transposes the EU Directive 2014/95 on disclosure of non-financial and diversity information by large enterprises and groups, also through a comparative analysis realised on a sample of enterprises and aimed at analyse the effective inclusion of the human rights dimension within the non-financial reports published by business and controlled by CONSOB, also in relation to diversity and gender.

Planned Measures

(page 22)

34. [text from previous NAP; Within the framework of the monitoring mechanism set in the Plan (see par. V) give special attention to due diligence of business enterprises owned or controlled by the State, including the non-financial disclosure;

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