In conjunction with the attention that the worlds pours on the impacts that companies have on society and the environment, a regulatory context develops – from the European Directive of 2014 and then with the entry into force of the Legislaive Decree 295/2016 – aimed at improving the accountability of economic subjects, understood non only in terms of transparency of information to the market, but also as a process for managing environmental, social and good governance aspects (Environmental, Social, Governance – Esg) in business. The Italian Banking Association works to systematise the first experiences of non-financial statement, in the broader context of sustainable finance, where ABI is committed to contributing to the green economy transition promoted by European institutions.
