Large public-interest companies and parent companies must disclose several types of non-financial information — for the benefit of both investors and consumers — or face monetary penalties.

Directive 2014/95/EU of October 22, 2014 amending Directive 2013/34 EU as regards disclosure of non-financial and diversity information by large undertakings and groups (the Non-Financial Reporting EU Directive) has been implemented in Italy by Legislative Decree No. 254 of December 30, 2016, in force since January 25, 2017 (the Decree).