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La Relazione Sulla Gestione Art. 2428 Codice Civile

The Report on Operations Art. 2428 Civil Code

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Summary

With this decree, the national legislator implemented the mandatory content of Directive 51/2003 / EC, known as the "accounting modernization directive", affecting on the preparation of the consolidated financial statements, management report and report by auditing of the companies concerned.

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Issuer

Italy

Year

2009

Region

Europe

Issuer (type)

National Council (Consiglio Nazionale) (Government)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Main industries targeted
  • Public administration
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Arts, Entertainment, & Recreation
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 8: Decent Work and Economic Growth
  • SDG 10: Reduced Inequality

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