The so-called European CSRD Directive (Corporate Sustainability Reporting Directive 2022/2464) has a significant impact on every business. It foresees the obligation to draw up a Sustainability Statement on their social and environmental impact for all companies whose securities are traded in regulated markets. Consequently, this requirement is not limited to large companies, but it also includes many SMEs (with the sole exception of micro-enterprises).
The Directive - in the wake of the actions envisaged by the European Green Deal – aims to become a cornerstone of the EU policies protecting the environment and human rights. To adequately support its implementation and therefore the attestation of conformity, on 31 March, UNI, the Italian National Standardization Body, started a project on a “prassi di riferimento” (an Italian document comparable to a CWA) to set guidelines on the subject. It is an important step, because the Directive clearly states the need to align certification process of sustainability reports with accounting and financial auditing activities.
The document will be developed in collaboration with the Italian Accreditation Body Accredia and the Italian Association for Corporate Responsibility and Sustainable Development Diligentia ETS, which promotes the culture of sustainability, social responsibility and ESG (Environmental, Social and Governance) risks, with a particular focus on measurability and compliance with legislation and standards.
For more information, please contact Alberto Monteverdi at UNI
Giovanni COLLOT
gcollot@cencenelec.eu
