«reinterpretation» of the basis of the evidence highlighted by the Covid-19 context analysis, which confirmed the validity of the 19 “material” issues for 2019 and showed appropriate emphasis on details which help define the significance of 12 “material” In 2020 the results of a number of analyses on changes to non-financial disclosure in Italy were published, in the third year since Legislative Decree 254/2016 came into force, which offered indications on the gradual integration of sustainability into Company management.