Assurance

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

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

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Materiality Assessment

4 Steps of Materiality Assessment According to EFRAG Guidelines

Materiality assessment is a critical tool for corporate sustainability reporting, as it allows you to identify significant impacts, risks, and opportunities (IROs) for an organization. Following the framework proposed by the European Financial Reporting Advisory Group (EFRAG) in the ESRS guidelines, the process is divided into four main phases: Step

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ESRS

Understanding ESRS Standards: 5 Essential Questions

What is the main objective of the ESRS (European Sustainability Reporting Standards)? The ESRS standards aim to specify the sustainability information that a company must publish according to Directive 2013/34/EU, as amended by Directive (EU) 2022/2464. These standards make it possible to understand the significant impacts of the company on

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La Roadmap verso il Bilancio di Sostenibilità Prepararsi alla Conformità con CRSD

The Roadmap to the Sustainability Report: Preparing for CSRD Compliance through ESRS Reporting

Corporate sustainability has become a central issue for European companies, which are now faced with new regulations to ensure transparency and accountability in their environmental, social and governance (ESG) practices. The Corporate Sustainability Reporting Directive (CSRD), approved by the European Union, represents a significant breakthrough for sustainability reporting and requires

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La CSRD, la CSDDD, la SFDR e la Tassonomia Europea

The CSRD, the CSDDD, the SFDR and the European Taxonomy

European regulations related to sustainability and corporate transparency are becoming increasingly important, and include different directives and regulations, each with specific, but interconnected purposes. The CSRD, CSDDD, SFDR and the European Taxonomy work together to create a regulatory ecosystem aimed at promoting sustainability and corporate transparency. Regulations intersect at various

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CSRD e ESRS Cosa Cambia per le Aziende Europee nella Gestione della Sostenibilità

CSRD and ESRS: What Changes for European Companies in Sustainability Management

In recent years, the growing focus on sustainability has prompted the European Union to introduce new regulations that require companies to report more transparently and comprehensively on environmental, social, and governance (ESG) matters. Among these new directives, the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS)

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Organisations and ESG standards: a Chance to Grow

Nowadays Sustainability is at the center of attention, even in organisations that up until not long ago were exclusively profit-driven. Now that main goal has not changed, but many others have been added to the agenda of enterprises, which are currently making a serious effort to comply with the ESG

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