Italia Oggi reports that the National Council of business advisory and accounting experts (Cndcec) published a document which set out the guidelines for reporting are to be attached to the annual financial statements of companies, providing also information about the environment and human resources.

The document clarifies and interprets a provision (the legislative decree 32/07) where it was expected that the reports of directors, the accompanying financial statements of companies, there were also indications not closely related to the financial result, reaching the conclusion that the information relating to ' environment and staff must be provided, regardless of the economic effect and then they produce and not according to the discretion ...

The practice of drawing up budgets for environmental and social responsibility is widespread, especially after the Green Paper of the European  Union in 2001, but it is known that Italy is a country where things get especially when they are mandatory. Many companies, will remain until the sphere of voluntary action and there were also many important things have increased their responsibilities.

This change significantly affects the budget of a company, especially regarding the fact that we are not talking about financial sustainability
and social budgets, which are voluntary, but do own economic balances of a company. An important interpretation of the legislative decree 32/07, which together with the provisions of the legislation regarding the criminal liability of directors, 231/2001, will make an important contribution to the responsabilization of companies.

Infatti le aziende dovranno ad attuare politiche di responsabilità sociale su ambiente e le risorse umane e di riportare questi dati nel bilancio annuale in maniera obbligatoria. Una interpretazione importante del decreto legislativo 32/07 che unitamente a quanto previsto dalla normativa riguardo alla responsabilità penale degli amministratori, la 231/2001, potrà dare un importante contributo alla resposabilizzazione delle aziende.