DELIBERA 18 gennaio 2018 - Adozione del regolamento di attuazione del decreto legislativo 30 dicembre 2016, n. 254, relativo alla comunicazione di informazioni di carattere non finanziario. (Delibera n. 20267). (18A00596)
LA COMMISSIONE NAZIONALE PER LE SOCIETA' E LA BORSA Vista la legge 7 giugno 1974, n. 216 e successive modificazioni;
Visto il decreto legislativo 24 febbraio 1998, n. 58 e successive modificazioni;
Vista la direttiva 2014/95/UE del Parlamento europeo e del Consiglio, del 22 ottobre 2014, recante modifica della direttiva 2013/34/UE per quanto riguarda la comunicazione di informazioni di carattere non finanziario e di informazioni sulla diversita' da parte di talune imprese e di taluni gruppi di grandi dimensioni;
Vista la legge 9 luglio 2015, n. 114, con cui e' stata conferita al Governo la delega all'attuazione della direttiva 2014/95/UE;
Visto il decreto legislativo 30 dicembre 2016, n. 254, di attuazione della direttiva 2014/95/UE sopra menzionata;
Visto, in particolare, il comma 1 dell'art. 9, del decreto legislativo 30 dicembre 2016, n. 254, in base al quale la Consob disciplina con regolamento: a) le modalita' di trasmissione diretta della dichiarazione di carattere non finanziario e le eventuali ulteriori modalita' di pubblicazione delle dichiarazioni rispetto a quelle indicate dal decreto, nonche' delle necessarie informazioni integrative o modificative della dichiarazione non finanziaria che sono richieste dalla Consob in caso di dichiarazione incompleta o non conforme;
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le modalita' e i termini per il controllo effettuato dalla Consob sulle dichiarazione non finanziaria;
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i principi di comportamento e le modalita' di svolgimento dell'incarico di verifica della conformita' delle informazioni da parte dei revisori;
Visti gli orientamenti sulla comunicazione di informazioni di carattere non finanziario formulati dalla Commissione europea in data 5 luglio 2017;
Considerata la necessita' di adottare le disposizioni attuative previste dall'art. 9 del...
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