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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The concept of dual materiality

La Doppia Materialità è un concetto che rimanda all’idea secondo cui ogni singola azione dell’impresa debba essere considerata non solo da un punto di vista strettamente economico, misurando il suo effetto sul bilancio aziendale, gli utili e le perdite che genera in maniera diretta, ma debba invece essere analizzata in

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Evento ESG-Bilancio di sostenibilità - 27.09

Sustainability budgets & ESG: free event

This coming September 27, 2023, thanks to the collaboration withODCEC Busto Arsizio and Sabicom, the event “Sustainability Budgets & ESG” will be held. During the event, Ivyhouse will also be presented. The conference is being accredited to the CNDCEC whose participation allows to accrue up to a maximum of 3

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