Delibera n. 22802, determinazione per le dichiarazioni non finanziarie pubblicate nell’anno 2023 dei parametri previsti dall’art. 6 del regolamento adottato con delibera n. 20267 del 18 gennaio 2018 Data di pubblicazione: 07/09/2023 Data di adozione: 06/09/2023

With resolution no. 22802 of 6 September 2023, the Consob has established criteria for evaluating non-financial information (NFI) to identify the group of entities whose 2023 non-financial statements will be subject to scrutiny.
Article 6 of the [Consob Regulation n. 20267 of 18 january 2018](https://www.consob.it/documents/1912911/1950567/reg_consob_2018_20267.pdf/cfcd43c4-f591-d6d2-7ed7-083a83a74eee) on the Disclosure of Non-Financial Information defines parameters indicative of risk, among other factors, to determine the entities whose non-financial statements will be subject to review.
For the 2023 non-financial statements, Consob has specified the evaluation criteria in the attached resolution**. The criteria for identifying entities whose Non-Financial Statements (DNF) will be subject to review, include criteria based on a risk indicator considering factors such as climate risk in the sector, sustainability across environmental, social, and governance dimensions, indicators of potential greenwashing, experience in DNF preparation and publication, and the impact of potential information gaps, taking into account the issuer’s type, use of risk capital markets, and the voluntary or mandatory nature of DNF reporting.
Furthermore, Article 6 outlines random selection models for identifying additional entities for review, even in the absence of significant risk parameters.
The resolution specifies that the criterion for random selection involves selecting a certain number of entities, excluding those already identified based on the aforementioned criteria, using a replicable random number generation process.