CSRD before the 2026 EU “Omnibus” and the Italian “decreto Omnibus” (effective in practice from 2026): a rigorous comparative analysis

Assurance

Executive summary The EU Corporate Sustainability Reporting Directive (CSRD) framework before the 2026 change is essentially the CSRD Directive (EU) 2022/2464 as it amended the Accounting Directive (2013/34/EU), with a phased-in (“waves”) application schedule starting from FY 2024 for large “public-interest entities” (PIEs) already in the former NFRD perimeter, then expanding in FY 2025 to […]

Sustainability Reporting and Access to Credit: What Banks Expect from SMEs

sustainability reporting accesso al credito

In recent years, the relationship between sustainability and finance has shifted from a reputational dimension to a structural risk-return variable. For Italian SMEs, this shift is particularly significant: access to bank credit remains the primary source of financing, but evaluation criteria are evolving. ESG performance, environmental, social, and governance, is no longer an “ethical” addition […]