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 ESG standards. ESG is a […]

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, a key element in the […]

Sustainable Supply Chain Development of Critical Materials: Weaknesses and Obstacles

For many years, the European Union has been striving to take a leading role in the ecological transition process. To this end, in 2019 the European Commission presented the Green Deal, a set of sustainable development initiatives aimed at making the European market more competitive and efficient. The path to achieving the ambitious goals set […]

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 una prospettiva più ampia, che […]