Specifically, the analysis found a marked increase in the number of Companies that were committed to raising sustainability governance as a formal issue at board level (analysed had appointed a board committee, +86% compared to the first year the Decree was in force); defining a sustainability strategy (53%) or structured sustainability planning (38% of all Companies analysed and 72% of those that had defined a strategy, +203% compared to the first year the Decree was in force); adopting sustainability policies (82%) and integrating ESG issues into risk management (68%, +44% compared to 2017), showing a clear step forward in integrating sustainability into Company governance and management.