Requires in-scope companies to include an ESRS-based sustainability report in the management report, with assurance. Scope and timing have since been affected by the EU stop-the-clock directive (implemented by Law Decree 95/2025) and the 2026 Omnibus I amendments. Check Consob and the Official Gazette for the current text.
Regulation
Italy: Legislative Decree 125/2024 (CSRD transposition)
Italian decree transposing the EU Corporate Sustainability Reporting Directive; in force from 25 September 2024, it replaced Legislative Decree 254/2016 on non-financial statements.
Learn more in a course
Regulation & Policy •
Intermediate
تنظيمات الاستدامة والإفصاح في المنطقة العربية
Corprise Academy
4h 51m
$ 99.00
0
Reporting & Disclosure •
Intermediate
أطر الإفصاح عن الاستدامة: GRI وESRS وISSB وTCFD وCDP
Corprise Academy
5h 10m
$ 99.00
0
Climate & Carbon •
Intermediate
المحاسبة الكربونية: النطاقات ١ و٢ و٣
Corprise Academy
5h 40m
$ 99.00
0