The awareness of listed companies on the relevance of climated-related information in financial statements is growing, so that in 2021 68% of the financial statements of listed companies in Italy contain information relating to climate change. This is what emerges from the Deloitte report “The evolution of climate-related information in the 2021 financial reports”, according to which in 2020 the percentage of listed companies that offered climate-related information was 53%, while in 2019 it stopped at 42 %: a marked improvement that testifies to the growth of attention to sustainability and climate change on the part of Italian listed companies.
“In line with the trend that has already emerged in the context of the analyzes carried out on the 2019 and 2020 financial statements, the discussion of the risk related to climate change highlights a further growth in the dissemination of information provided in the 2021 Annual Financial Reports of listed companies, confirming the continuation of a path of growing awareness. In particular, the greater sensitivity, certainly driven by the evolutionary process originating in previous years from the growing requests of investors and regulators, was further encouraged by the ESMA recommendations for the 2021 financial statements”, says the Audit & Assurance Leader of Deloitte Stefano Dell’Orto .