The course aims to provide participants with the keys to reading the methodologies and operational techniques regarding the disclosure of non-financial information to the extent necessary to ensure an understanding of the business activity, its performance, its results and the impacts thereof products that must be communicated in the non-financial declaration (DNF) describing the management and organization model of the company's activities, the policies practiced and the main risks, generated or suffered.
It is also proposed to illustrate, with regard to the five different thematic areas of application provided for by Legislative Decree 254/2016, the information that must at least be communicated according to three "reporting standards" issued by authoritative functional supranational bodies, in whole or in part. part, to fulfill the non-financial reporting obligations set out in the legislative decree and the European directive
The most recent proposals of the Technical Expert Group on Sustainable Finance (TEG) are presented with reference to the Taxonomy of activities suitable for the mitigation and adaptation of climate change, the new guidelines on reporting of climate information and the European Financial Reporting project Advisory Group (EFRAG) on climate-related reporting.
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