The attention of listed companies to non-financial information has significantly grown, related to environmental, social and governance issues, thanks to the role played by national and European regulators and by institutional investors. With reference to gender diversity in the listed companies boards, the female presence has increased thanks to legislative and self-regulatory initiatives adopted. Also diversity of competences, training, professional background, geographical origin is increasingly quoted in the Self-Regulatory Codes of listed companies. With regard to sustainability, the 2014/95 directive required large undertakings to prepare a non-financial statement containing information relating to at least environmental, social and employee-related matters.
