Sustainability‐Related Disclosures in Financial Services and Dialogue Policies in Listed Companies

Della Tommasina Luca
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Della Tommasina Luca: Associate Professor in Corporate Law (University of Pisa – Law Department, Pisa), Italy

European Company and Financial Law Review, 2022, vol. 19, issue 5, 782-827

Abstract: 782The article analyzes the impact of the Regulation (EU) 2019/2088 on the dialogue policies in listed companies. Starting from the new obligations of sustainability‐related disclosure in the financial services sector, the essay envisages governance solutions which are able to grant interim information flows between the board of directors and the institutional investors about sustainability performances, also in light of the recent Directive (EU) 2022/2464. The essay deals more specifically with the following topics: a) the division of power between directors and supervisory board, and then the directors who are entitled to intervene in the hypothesized ESG-dialogues; b) the modality of the dialogue, if one-way or two-way, and the impact that such ESG-dialogues have on the company’s governance, especially on the relationship between the directors and the supervisory board; c) the possibility of selecting shareholders who are entitled to attend the meeting; d) the relation between the board of directors and the general meeting of shareholders; e) the possibility of involving investors who are not shareholders, particularly a bidder, in ESG-dialogues with institutional investors.783

Date: 2022
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DOI: 10.1515/ecfr-2022-0033

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