Il valore delle informazioni quale elemento essenziale della relazione sulla gestione ex art. 2428 c.c.

Abstract

Ongoing trends in Management Report development (in conformity with ex art. 2428 c.c.) have resulted in the attributing of more significance to this document in terms of out-reach communication. The purpose of the article is to suggest which relevant information needs to be communicated by the Administration/Management so as to provide a clear-cut, balanced and exhaustive picture of the Company's economic-financial-patrimonial situation. Efficacious communication tailored to suit economic/company directives ensures full conformity with prescribed legal requirements.