The forecast referred to in article 106 of D.L. n. 18/2020, as a result of which associations and foundations have decided to postpone the convening of the shareholders' meeting to approve the 2020 financial statements within 180 days of the end of the financial year (also by way of derogation from any statutory provisions) may also be used for the purpose of approving the social statement, taking into account the "close correlation and interdependence that exists between the two documents".
