In November 2024, the European Commission published two notices related to sustainability reporting which provide helpful guidance for companies and financial institutions that need to comply with the new sustainability requirements while ensuring that their reporting meets all requirements.
EU Commission Notice of 13 November 2024 (C/2024/6792)
This relates to the interpretation of multiple legal
On September 10, 2024, Legislative Decree No. 125 of September 6, 2024 (the “decree”) was published in the Italian Official Gazette transposing Directive 2022/2464/EU, commonly referred to as the Corporate Sustainability Reporting Directive (CSRD), into Italian law.
The decree replaces Legislative Decree No. 254 of December 30, 2016, which had implemented Directive 2014/95/EU concerning non-financial
The Corporate Sustainability Due Diligence Directive (CS3D) aims to foster sustainable and responsible corporate behavior in companies’ operations across their global value chains. This is to ensure adverse human rights and environmental impacts are scoped and addressed both inside and outside Europe. The harmonised legal framework in the EU seeks to create legal certainty and