L’applicazione in Italia della normativa relativa alla rendicontazione sulle informazioni non contabili (non finanziarie): alla ricerca della confrontabilità

[Autom. eng. transl.] The contribution, in the form of an extended abstract, analyzes the location of non-financial declarations (DNF, introduced with Legislative Decree 254/2016) in the context of external corporate disclosure and, based on the first results that emerge, highlights - with reference to the identified economic sector (energy) - a general framework with limited elements of comparison both with regard to the two years considered (DNF 2017 and DNF 2018), and with regard to the various selected companies. In accordance with other analyzes carried out, the "stand alone" option for submitting the non-financial return is the most popular choice among the companies in the selected sample, regardless of their size. The choice of location of the DNF is not influenced by external factors (such as the sector to which it belongs) or by previous reporting experiences. The "stand alone" option provided companies with the opportunity to use DNF as an independent communication tool for non-financial sustainability performance. The analysis also shows that it is not yet common practice to declare omissions in compliance with the requirements of the GRI Guidelines