La Relazione del Collegio sindacale nelle società quotate. Primi risultati di una ricerca empirica

The report of the Board of Statutory Auditors to the shareholders’ meeting is one of the documents that is presented with the separate financial statements of listed entities. It constitutes the instrument to communicate to the shareholders and to the market, the supervisory activity carried out. For this reason it is necessary to ensure that it is properly presented. However, the content of the Board of Statutory Auditors' report is not clearly defined by laws and, therefore, the structure is still very heterogeneous. In order to study this phenomenon, laws have been analyzed with the purpose to identify the information to be provided in the Report of the Board of Statutory Auditors. Subsequently, a sample of relations was taken into consideration with the aim of identifying the completeness of the content and the structure.