Environmental, social and governance sustainability in a large company
The contribution, a quiz with multiple choice questions, deals with the sustainability information that a large company, including those that are part of a group, are required to disclose in application of European legislation (e.g. Corporate Sustainability Reporting Directive; Accounting Directive). These measures introduce disclosure obligations on general, environmental, social and governance issues, that are to be aligned to the financial ones and fulfilled in increasingly detailed and broad terms, also in the application of specific transversal, thematic and sectoral standards (e.g. governance processes, controls, procedures, manage and monitor incidents, risks and opportunities). This is also aimed at enabling companies to determine, prevent, mitigate and disclose the modes used to deal with actual and potential environmental and social risks arising from the conduct of their businesses (and made manifest by the increase in climate change litigation and mitigated by the activation of so-called catastrophe insurance).
PARTECIPANTI: Guerrera Fabrizio, Latella Dario, Rugolo Giulia, Bottari Benedetta, Munafò Santina (GIUR-02/A – Diritto commerciale)