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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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