In December 2016, the European Directive 2014/95/EU (namely Directive) has been adopted by the Italian legislative system with the Legislative Decree n. 254/2016, which sets the legal framework for regulating the non-financial information disclosure of companies. The purpose of this policy brief, which represents a part of a wider research project, is to understand how Italian companies have interpreted the Directive with their non-financial report (NFR).

In December 2016, the European Directive 2014/95/EU (namely Directive) has been adopted by the Italian legislative system with the Legislative Decree n. 254/2016, which sets the legal framework for regulating the non-financial information disclosure of companies. The purpose of this policy brief, which represents a part of a wider research project, is to understand how Italian companies have interpreted the Directive with their non-financial report (NFR).