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Legislative Decree No. 254/2016 implementing Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.

Country/Territory
Italy
Document type
Legislation
Date
2016
Source
FAO, FAOLEX
Original source
Gazzetta Ufficiale della Repubblica Italiana No. 7, 10 January 2017.
Subject
Environment gen., General
Keyword
Governance Offences/penalties Enforcement/compliance Legal proceedings/administrative proceedings Human rights Business/industry/corporations Sustainable development
Geographical area
Alps, Europe, Europe and Central Asia, European Union Countries, Mediterranean, Southern Europe
Abstract

This Legislative Decree is adopted pursuant to Directive 2014/95/EU of the European Parliament and regards disclosure of non-financial and diversity information by certain large undertakings and groups which are public-interest entities. Art 2 clarifies the parameters to be classified under the Decree as large undertakings (number of employees and balance sheet).

Full text
Italian
Website
www.gazzettaufficiale.it

References - Legislation

Implements

Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.

Legislation | European Union | 2014

Keyword: Business/industry/corporations, Governance, Human rights, Sustainable development

Source: FAO, FAOLEX