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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EU Reacts to the Inflation Reduction Act

Last August, President Joe Biden signed a law that commits the United States to the greatest contribution the country has ever granted to the cause of climate change: the Inflation Reduction Act. This legislation, unprecedented in American history, aims to reduce inflation through a program that allocates large investments, among

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Sustainability Report on the Value Chain

The Corporate Sustainability Reporting Directive (CSRD), issued by the European Parliament in December 2022, has introduced many innovations to the sustainability reporting obligation imposed on companies, revolutionizing both its content and deployment. These changes, described by the European directive but in most EU countries not yet translated into more detailed

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SDG 1: End of Poverty

To end world poverty might seem like an unachievable utopian objective set by naive hopes for a world free of pain and injustice, but is it really that unattainable, so impossible to reach? The General Assembly of UN disagrees, as shows The 2030 Agenda of Sustainable Development, a resolution constituted

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Proposal for a Decree Implementing the CSRD

In December 2022, the European Commission published the Corporate Sustainability Reporting Directive (CSRD), which restructured the Sustainability Reporting obligation for companies operating in the EU. As per usual for the implementation of European directives, individual member states have been allowed to determine the specifics of the obligation for companies operating

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Introduction to ESG Standards

Introduction to ESG Standards Today, sustainability is the focus, even for organizations that until not so long ago were exclusively profit-oriented. Now this main purpose has not changed, but many other goals have been added to the agenda of companies, which are currently making a considerable effort to comply with

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Corporate Sustainability Reporting Directive

Corporate Sustainability Reporting Directive On December 14, 2022, the European Parliament and the Council issued Directive 2022/2464, which is called the Corporate Sustainability Reporting Directive (CSRD): this legislation is a significant step forward in the execution of the strategy to harmonize sustainability reporting by entities operating in the European Union,

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