Law 124/2017

The Annual Law for Market and Competition (Law no. 124 of August 4, 2017), in Article 1, paragraphs 125-129, stipulates that starting from 2018, associations, non-profit organizations (Onlus), and foundations that engage in economic relations with public administrations or companies controlled or participated in by them, including publicly listed companies, are required to publish by February 28 of each year, on their websites or digital portals, information regarding subsidies, contributions, paid assignments, and any form of economic benefits received from such public administrations and entities in the previous year. Businesses receiving subsidies, contributions, paid assignments, or any form of economic benefits from public administrations or related entities must disclose these amounts in the notes to their financial statements and, if applicable, in the notes to their consolidated financial statements.