In the Official Journal n. 7 of 10 January 2017 the Legislative Decree of 30 December 2016, n. 254 of implementation of Directive 2014/95 / EU of the European Parliament and of the Council of 22 October 2014 amending the directive 2013/34 / EU with regard to the communication of non-financial information and information on diversity by certain companies and of certain large groups.
The course aims to provide participants with the keys to understanding the operating methods and techniques concerning the disclosure of non-financial information to the extent necessary to ensure an understanding of the business, its performance, its results and its impacts products that must be communicated in the non-financial Declaration (DNF) describing the model of management and organization of the company's activities, the policies applied and the main risks, generated or suffered.
It is also proposed to illustrate the information that at least must be communicated and present three «reporting standards» issued by authoritative supranational functional bodies, in whole or in part, with regard to the five different thematic areas of application envisaged by Legislative Decree 254/2016. , to fulfill the non-financial disclosure obligations provided for by the legislative decree and the 2014/95 / EU directive of the European Parliament and of the Council of 22 October 2014.
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