In fact, under the Decree, companies that meet the conditions set out in article non-financial statement – individual or consolidated – which, as stated in the Decree in article 3, paragraph 1 of the Decree: “...to an extent necessary for ensuring an understanding of the company’s activity, its performance, results and the impact it produces, relating to environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters, which are relevant given the activities and characteristics of the enterprise...”3.