NEWS || Voluntary ESRS standard for SMEs (VSME Standard) was approved by the EFRAG SR TEG
On October 22, the voluntary ESRS standard for SMEs (VSME Standard) was approved by the EFRAG SR TEG. The new version, revised following public consultation, includes the following key changes compared to the previous Exposure Draft: 👉 Elimination of the Narrative-PAT module, with its content partially incorporated into the Base module 👉 The Business Partners […]
EVENT || The Italian Approach to the CSRD and ESRS: The Impacts of the New European Regulation on Sustainability Reporting for Italian Companies
The Sustainability Lab, in collaboration with BDO Italia, is organizing a free event on the topic of corporate sustainability reporting. 📆 Friday, October 25, 2024 – from 2:30 PM to 5:30 PM 📌 Aula Magna Guido Cazzavillan, Economic Campus, San Giobbe The event will cover topics such as: Decree transposing the CSRD Challenges and issues […]
NEWS || The volume “The Routledge Handbook of Accounting for the Sustainable Development Goals,” edited by Andrea Venturelli and Chiara Mio, has been published
The new volume “The Routledge Handbook of Accounting for the Sustainable Development Goals”: Addresses the most current challenges in accounting research and the Sustainable Development Goals (SDGs). Analyzes the evolution and future perspectives of sustainability reporting. Explores the role of companies as key players in the implementation of the 2030 Agenda. Provides tools to measure […]
NEWS || The decree transposing the CSRD published in the Official Gazette
Published in the Official Gazette on September 10, 2024, No. 212, Legislative Decree No. 125 of September 6, 2024, implements the transposition of Directive 2022/2464/EU (Corporate Sustainability Reporting Directive or CSRD) on corporate sustainability reporting. The provision will come into effect next Wednesday, September 25, 2024.
Upcoming Webinar on CSRD and ESRS: The Social Dimension of ESRS
Reminder: Upcoming Webinar on the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS), organized in collaboration with BDO Italia. Topic: The Italian Approach to CSRD and ESRS in Financial Statements | The Social Dimension Date: September 25, 2024 Time: 4:00-5:30 PM Format: Online The webinar will cover three main topics: Reporting on […]
EFRAG and the Taskforce on Nature-related Financial Disclosures (TNFD) have recently published the document ‘TNFD-ESRS Correspondence Mapping.’
The high level of correspondence between the ESRS environmental standards beyond climate change (E2-E5) and the key recommendations and metrics of the TNFD is reflected in the following aspects: Concepts and Definitions: Both the TNFD and ESRS emphasize the need to disclose impacts, risks, and opportunities related to nature, including dependencies on nature to the […]
The new edition of the webinar series in collaboration with BDO Italia
The new edition of the webinar series dedicated to the transposition of the CSRD directive and the ESRS reporting standards is starting, organized in collaboration with BDO Italia. Get all the updates on the evolution and practical impacts for companies regarding the implementation of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting […]
The IFRS Foundation and EFRAG publish a guide on interoperability
The IFRS Foundation and EFRAG have published a guide to illustrate the high level of alignment achieved between the IFRS Sustainability Disclosure Standards of the International Sustainability Standards Board and the European Sustainability Reporting Standards (ESRS), as well as how a company can apply both sets of principles, including a detailed analysis of the alignment […]
NEWS || Regulation on Artificial Intelligence (AI Act) adopted by the EU Parliament
On March 13, a significant milestone was reached with the approval of the Artificial Intelligence Act (AI Act) by the European Parliament. This is the world’s first regulation on artificial intelligence, aimed at ensuring that the path of innovation and digitalization occurs in full respect of fundamental human rights. In summary, the AI Act: Prohibits […]
NEWS || CEN, CENELEC, and EFRAG join forces to promote synergies in sustainability reporting
EFRAG e CEN e CENELEC hanno unito le forze attraverso un Memorandum of Understanding (MOU) per sviluppare massime sinergie tra i diversi standard europei nel campo della rendicontazione della sostenibilità . L’obiettivo è garantire massima coerenza e coesione nell’attuazione della legislazione europea sulla rendicontazione della sostenibilità , nel pieno rispetto del quadro legislativo dell’UE stabilito dal CSRD […]
NEWS | EFRAG has published a series of explanatory videos dedicated to the draft ESRS reporting standards for SMEs.
EFRAG presents educational videos dedicated to the ESRS LSME ED and VSME ED drafts, which were published for public consultation on January 22, 2024. The three videos include: Highlights of the two SME Exposure Drafts, providing an overview of the standards. A presentation of the ESRS LSME Exposure Draft, detailing the draft standard, including the […]
Public consultation regarding the draft decree for the implementation of Directive (EU) 2022/2464 CSRD
The Ministry of Economy and Finance has published for public consultation the draft decree for the implementation of the Corporate Sustainability Reporting Directive (CSRD) regarding corporate sustainability reporting obligations. The public consultation will end on March 18, 2024, and the implementation must occur by July 6, 2024. For more information, please visit the website of […]
