Articles

Sustainable Finance and Non-Financial Disclosure: The Impact for the Insurance Industry


Abstract


Consob Regulation has completed the regulatory framework for the so-called non-financial information in Italy. Having more and more concrete, relevant, accurate, reliable and comparable information on the environmental, social and governance (ESG) impact of companies guarantees greater transparency and knowledge of risks for both consumers and investors, thus ensuring a greater stability and reliability of the entire economic and financial system. Non-financial information begins to be part of the “toolbox” not only of the CSR Managers but also of those in charge of assessing business risks, or those who manage the assets and must formulate increasingly informed investment choices. The insurance sector plays a very special role as underwriter but also as long-term investor.

Keywords


Non-Financial Information; Environmental, Social and Governance Criteria; Underwriters; Long-Term Investors; Integrated CSR; Global Markets

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DOI: http://dx.doi.org/10.4468/2018.1.09negri

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