Innovations On Sustainability and the Environment in the Italian Constitution. Non-Financial Information and the Audit of Documents Containing Such Disclosures

Abstract

In February 2022, the Constitution in Italy was amended by adding articles 9 and 41 to introduce the issue of the environment and sustainability in general into the constitutional law. However, in February 2022, the additions to Articles 9 and 41 made sustainability issues, the environment and animal protection more relevant at the state level. At the same time, the Italian Association of Auditors, Assirevi, issued a research paper (research paper no. 243 of February 2022) so that the audit on non-financial information would be more comprehensive than what was already established in Assirevi paper no. 127 of 2019. Only time will tell whether these changes to the Italian Constitution and these documents on the audit and control of non-financial data will lead to an overall improvement in the widespread application of sustainability at each Italian citizen's corporate and personal level.