{"id":6979,"date":"2024-01-06T18:06:41","date_gmt":"2024-01-06T17:06:41","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=6979"},"modified":"2024-02-09T15:09:57","modified_gmt":"2024-02-09T14:09:57","slug":"direttiva-sulla-rendicontazione-della-sostenibilita-aziendale-csrd","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/it\/policy-developments\/corporate-sustainability-reporting-directive-csrd\/","title":{"rendered":"Direttiva sulla rendicontazione aziendale sulla sostenibilit\u00e0 (CSRD)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">La direttiva sulla rendicontazione della sostenibilit\u00e0 aziendale (CSRD) dell&#039;Unione Europea (UE) richiede alle grandi aziende e alle societ\u00e0 quotate di divulgare informazioni sui rischi sociali e ambientali che affrontano, nonch\u00e9 sugli impatti delle loro attivit\u00e0 sulle persone e sull&#039;ambiente. Questa direttiva modernizzer\u00e0 e rafforzer\u00e0 le regole di rendicontazione, <\/span><b>ampliando il numero di aziende tenute a rendicontare sulla sostenibilit\u00e0 e creando una cultura della trasparenza.<\/b><span style=\"font-weight: 400;\"> Le aziende dovranno applicare per la prima volta le nuove regole<strong> nell&#039;anno finanziario 2024<\/strong>, per i report pubblicati nel 2025. Approvato nell&#039;agosto 2023, le societ\u00e0 soggette alla CSRD dovranno rendicontare secondo <strong>Standard europei di rendicontazione della sostenibilit\u00e0 (ESRS)<\/strong>, e saranno sottoposte a verifica. Le norme introdotte dalla direttiva sulla rendicontazione non finanziaria restano in vigore finch\u00e9 le aziende non dovranno applicare le nuove norme della CSRD, e si applicano alle grandi aziende di interesse pubblico con pi\u00f9 di 500 dipendenti.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La proposta fa parte degli sforzi pi\u00f9 ampi dell&#039;UE per raggiungere una ripresa economica sostenibile e inclusiva e una transizione verso un&#039;economia pi\u00f9 sostenibile e resiliente. Migliorando la coerenza e l&#039;affidabilit\u00e0 della rendicontazione della sostenibilit\u00e0, la nuova direttiva mira ad aiutare gli investitori, le organizzazioni della societ\u00e0 civile, i consumatori e gli altri stakeholder a prendere decisioni informate e a ritenere le aziende responsabili delle loro prestazioni ambientali, sociali e di governance aziendale (ESG).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si applicher\u00e0 a tutte le grandi aziende dell&#039;UE, sia pubbliche che private, circa 50.000 aziende. Si stima che avr\u00e0 un impatto su circa 3.000 aziende statunitensi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La direttiva rafforza la rendicontazione delle categorie di emissioni di Scope 3, che includono i viaggi di lavoro.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report [&hellip;]<\/p>\n","protected":false},"featured_media":7511,"template":"","policy-source":[141],"policy-type":[],"policy-tags":[150],"policy-category":[115],"class_list":["post-6979","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-source-european-commission","policy-tags-reporting","policy-category-european-union"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. 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