{"id":58554,"date":"2023-10-13T16:15:16","date_gmt":"2023-10-13T20:15:16","guid":{"rendered":"https:\/\/www.assent.com\/resource\/%category%\/what-is-the-corporate-sustainability-reporting-directive\/"},"modified":"2026-02-09T11:53:14","modified_gmt":"2026-02-09T16:53:14","slug":"what-is-the-corporate-sustainability-reporting-directive","status":"publish","type":"resource","link":"https:\/\/www.assent.com\/it\/risorse\/articolo-di-approfondimento\/cose-la-direttiva-di-reporting-sulla-sostenibilita-aziendale-dellue-csrd\/","title":{"rendered":"Cos\u2019\u00e8 la Direttiva di reporting sulla sostenibilit\u00e0 aziendale dell\u2019UE (CSRD)?"},"content":{"rendered":"\n<style>\n\t\n\t.main-container { overflow: hidden }\n\t\n\t.table-of-contents-container {\n\t\tposition: relative;\n\t}\n\t\n    .table-of-contents {\n\t\tmin-height: 240px;\n        position: absolute;\n\t\ttop: 85px;\n        right: 0;\n        transform: translateX(230px);\n        z-index: 995;\n        width: 230px;\n   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max-width: 97.25rem;\n}\n\n#promo_card{\n    background-color: #ffe587;\n    position: absolute;\n    top: 100px;\n    z-index: 10;\n    width: 100%;\n}\n .promo-heading{\n    padding: 10px 5px;\n     color: #215273;\n     margin-bottom: 0;\n     font-family: 'Roboto', 'Arial', sans-serif;\n     font-weight: 500;\n    font-size: 1rem;\n}\n.promo-wrapper {\ntext-align: center; \n}\n.promo-wrapper .btn-link{\n    color:#813679;\n     text-decoration:underline;\n     margin-left: 5px;\n}\n\n@media (max-width: 991px) {\n.promo-wrapper {\n        display: flex;\n\talign-items: center;\n\tjustify-content: center;\n\ttext-align: center;\n}\n\n#promo_card.wysiwyg-section .container {\n\tpadding-left: 2.19rem;\n\tpadding-right: 2.19rem;\n}\n}\n\n@media (max-width: 1599px) {\n\t.promo-heading {\n\t\tpadding: 15px 10px;\n\t}\n}\n<\/style>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<!-- Fifty Fifty Promo -->\n        <section class=\"fifty-fifty-promo elem-viewport \" id=\"overview\"><div class=\"container simple\"><div class=\"row media-right\"><div class=\"cell-lg-6\"><div class=\"promo-media\"><div class=\"promo-image\">\n                                        <img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/10\/GettyImages-1306130644.jpg\" alt=\"\">\n                                    <\/div><\/div><\/div>\n                    <div class=\"cell-lg-6\"><div class=\"promo-content\"><h2 class=\"h2\">Ampliamento degli obblighi di rendicontazione sulla sostenibilit\u00e0<\/h2><div class=\"promo-wysiwyg default\"><p><span style=\"font-weight: 400;\">La CSRD fa parte del Green Deal europeo, ovvero un insieme di politiche e iniziative volte a rendere l\u2019Europa il primo continente a raggiungere la neutralit\u00e0 climatica entro il 2050. Essa estende il campo di applicazione degli attuali obblighi di rendicontazione ambientale, sociale e di governance (ESG) e amplia il numero di aziende che devono conformarsi a questo nuovo standard. Richiede, inoltre, l\u2019implementazione di controlli indipendenti da parte di terzi sui rapporti di sostenibilit\u00e0 delle aziende per garantire che le informazioni siano accurate e affidabili.<\/span><\/p>\n<\/div><\/div><\/div>\n                <\/div><\/div>\n        <\/section>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<!-- Fifty Fifty Promo -->\n        <section class=\"fifty-fifty-promo elem-viewport \"><div class=\"container simple\"><div class=\"row \"><div class=\"cell-lg-6\"><div class=\"promo-media\"><div class=\"promo-image\">\n                                        <img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/10\/GettyImages-1364442799.jpg\" alt=\"\">\n                                    <\/div><\/div><\/div>\n                    <div class=\"cell-lg-6\"><div class=\"promo-content\"><h2 class=\"h2\">Nuove importanti ripercussioni per le aziende<\/h2><div class=\"promo-wysiwyg default\"><p><span style=\"font-weight: 400;\">La CSRD segna l\u2019inizio di una nuova era per quanto riguarda gli obblighi di rendicontazione non finanziaria legati alle crescenti esigenze di ESG. La direttiva prevede una rendicontazione standardizzata per permettere di prendere decisioni di investimento pi\u00f9 informate: avr\u00e0 quindi un impatto significativo sulla rendicontazione di sostenibilit\u00e0 aziendale nell\u2019UE, con un conseguente effetto a catena esteso a tutto il mondo. Tra le varie ripercussioni per le aziende troviamo:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obblighi di segnalazione ampliati<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maggiore sicurezza e udibilit\u00e0 delle comunicazioni\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Digitalizzazione delle informazioni sulla sostenibilit\u00e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maggiore trasparenza della supply chain\u00a0<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n                <\/div><\/div>\n        <\/section>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<section id=\"faq\" class=\"fifty-fifty-expandable-content\">\n    \n<div class=\"container\">\n    <div class=\"row\">\n        <div class=\"cell-md-5 sec-side-title\">\n            <h2>Domande frequenti sulla conformit\u00e0 alla CSRD<\/h2><p>Ottieni le risposte alle domande pi\u00f9 urgenti riguardo la CSRD.<\/p>\n        <\/div>\n                    <div class=\"cell-md-7 expandable-wrap\">\n                                <div class=\"expandable-inner\">\n                <div class=\"accordion\"><div class=\"accordion-header\">Chi rientra nell\u2019ambito della CSRD?<\/div><div class=\"accordion-body\">\n                                <p><span style=\"font-weight: 400;\">Gli obblighi di rendicontazione della CSRD si applicano attualmente a circa 50.000\u00a0aziende nell\u2019UE e si estenderanno nel 2025 a includere circa 10.000\u00a0ulteriori aziende pubbliche e private al di fuori dell\u2019UE. Per rientrare nell\u2019ambito di applicazione della CSRD, le aziende devono rientrare in due dei seguenti limiti:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">40\u00a0milioni di euro di fatturato netto annuo<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">20\u00a0milioni di euro di patrimonio<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">250 o pi\u00f9 dipendenti<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Le aziende extra-UE rientreranno nel campo di applicazione se realizzano un fatturato superiore a 150\u00a0milioni di euro nell\u2019UE. \u00c8 probabile che inizialmente tali aziende avvertiranno l\u2019impatto della CSRD nelle loro filiali presenti nell\u2019Unione Europea.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le aziende che non sono tenute a effettuare la rendicontazione ai sensi della CSRD, ma che riforniscono altre imprese in ambito, potrebbero comunque essere tenute a completare e rispettare gli obblighi di divulgazione per quanto riguarda l\u2019ESG. Prepara la tua azienda alla CSRD con la <\/span><a href=\"https:\/\/www.assent.com\/solutions\/esg-supply-chain\/esg-reporting\/\"><span style=\"font-weight: 400;\">suite completa di soluzioni di Assent<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<\/div><\/div><div class=\"accordion\"><div class=\"accordion-header\">Se la nostra rendicontazione \u00e8 in linea con gli obblighi della CSRD, soddisfaremo anche gli obblighi della Direttiva Corporate Sustainability Due Diligence (CSDDD)?<\/div><div class=\"accordion-body\">\n                                <p><span style=\"font-weight: 400;\">Pur essendo simili, la CSRD e la CSDDD rappresentano due obblighi giuridici diversi. La CSDDD si concentra sui rischi legati alle violazioni dei diritti umani e dell\u2019ambiente nella supply chain e delinea le misure per gestire tali rischi. La CSRD, invece, richiede alle aziende di riferire sulle loro attivit\u00e0 di sostenibilit\u00e0 in termini pi\u00f9 ampi: questa rendicontazione includer\u00e0 gli elementi identificati in un programma di CSDDD, ma anche altre tematiche.<\/span><\/p>\n<\/div><\/div><div class=\"accordion\"><div class=\"accordion-header\">Come si collega la CSRD alla Direttiva sulla dichiarazione non finanziaria? <\/div><div class=\"accordion-body\">\n                                <p><span style=\"font-weight: 400;\">La CSRD amplia il campo di applicazione della vigente Direttiva sulla dichiarazione non finanziaria (NFRD \u2013 Non-Financial Reporting Directive) in vigore dal 2018. La NFRD impone alle grandi aziende quotate in borsa di riferire su determinate informazioni non finanziarie, come le loro prestazioni ambientali e sociali. La CSRD estende questo obbligo a tutte le grandi aziende, indipendentemente dal fatto che siano quotate in borsa o meno. Amplia inoltre la portata delle informazioni che le aziende sono tenute a rendicontare per includere informazioni pi\u00f9 dettagliate sui rischi e sulle opportunit\u00e0 di sostenibilit\u00e0.<\/span><\/p>\n<\/div><\/div><div class=\"accordion\"><div class=\"accordion-header\">Cosa sono gli Standard Europei per la Rendicontazione sulla Sostenibilit\u00e0 (ESRS \u2013 European Sustainability Reporting Standard) e come sono collegati alla CSRD?<\/div><div class=\"accordion-body\">\n                                <p><span style=\"font-weight: 400;\">Gli ESRS e la CSRD sono entrambi elementi cruciali dello sforzo dell\u2019UE volto a migliorare le prestazioni di sostenibilit\u00e0 delle imprese. L\u2019ESRS \u00e8 uno standard di rendicontazione che le aziende dovranno utilizzare per soddisfare gli obblighi della CSRD: fornisce il quadro e la metodologia per permettere alle aziende di segnalare le proprie prestazioni di sostenibilit\u00e0.<\/span><\/p>\n<\/div><\/div>                <\/div>\n            <\/div>\n            <\/div>\n<\/div>\n\n<\/section>\n\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section class=\"related-resource-comp classic\"  id=\"resources\">\n    <div class=\"container\">\n        <div class=\"sec-heading text-center\"><h2>Le ultime risorse sulla CSRD<\/h2><div class=\"desc\"><p>Hai bisogno di aiuto per gestire gli obblighi della tua azienda? Scopri le nostre ultime risorse e una presentazione dei prodotti.<\/p>\n<\/div><\/div><div class=\"row-wrapper\"><div class=\"row justify-content-center\"><div class=\"cell-lg-4 cell-sm-6 resource\"><div class=\"resource-inner\"><figure><a href=\"https:\/\/www.assent.com\/blog\/a-tidal-wave-of-new-esg-reporting-requirements\/\" aria-label=\"A Tidal Wave of New ESG Reporting Requirements: CSRD and Beyond\"><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/12\/Blog-Image-EU-Corporate-Sustainability-Reporting-Directive-221202-669887538.jpg\" alt=\"Two supply chain professionals using a tablet to view CSRD data.\"><\/a><\/figure><div class=\"desc\"><div class=\"desc-inner\"><div class=\"cat-and-name\"><span class=\"cat\"><a class=\"cat-link\" href=\"https:\/\/www.assent.com\/it\/category\/blog-it\/\">Blog<\/a><\/span><a href=\"https:\/\/www.assent.com\/author\/jamie-wallisch\/\" class=\"author\" data-time=\"8\"><div class=\"img-wrap\"><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/03\/20230110_Assent_Headshots-Jamie-Wallisch-square.jpg\" alt=\"Jamie Wallisch\"><\/div><span>Jamie Wallisch<\/span><\/a><\/div><h4><a href=\"https:\/\/www.assent.com\/blog\/a-tidal-wave-of-new-esg-reporting-requirements\/\">A Tidal Wave of New ESG Reporting Requirements: CSRD and Beyond<\/a><\/h4><p>Under the EU Corporate Reporting Sustainability Directive (CRSD) manufacturers face new ESG reporting requirements.<\/p><\/div><div class=\"tag-wrap\"><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=csrd&#038;search_text=&#038;filter_order=\">CSRD<\/a><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=esg&#038;search_text=&#038;filter_order=\">ESG<\/a><\/div><\/div><\/div><\/div><div class=\"cell-lg-4 cell-sm-6 resource\"><div class=\"resource-inner\"><figure><a href=\"https:\/\/www.assent.com\/resources\/product-tours\/supply-chain-esg-tour\/\" aria-label=\"Supply Chain ESG Product Tour\"><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/03\/LP-Hero-Product-Tour_ESG-1-optimized.jpg\" alt=\"\"><\/a><\/figure><div class=\"desc\"><div class=\"desc-inner\"><div class=\"cat-and-name\"><span class=\"cat\"><a class=\"cat-link\" href=\"https:\/\/www.assent.com\/category\/interactive-tool\/\">Interactive Tool<\/a><\/span><\/div><h4><a href=\"https:\/\/www.assent.com\/resources\/product-tours\/supply-chain-esg-tour\/\">Supply Chain ESG Product Tour<\/a><\/h4><p>Take a self-guided tour and discover Assent\u2019s complete solution for every step of your supply chain ESG journey<\/p><\/div><div class=\"tag-wrap\"><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=esg&#038;search_text=&#038;filter_order=\">ESG<\/a><\/div><\/div><\/div><\/div><div class=\"cell-lg-4 cell-sm-6 resource\"><div class=\"resource-inner\"><figure><a href=\"https:\/\/www.assent.com\/resources\/guide\/the-manufacturers-guide-to-avoiding-greenwashing\/\" aria-label=\"The Manufacturer&#8217;s Guide to Avoiding Greenwashing\"><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/06\/greenwashing-guide-card-img.jpg\" alt=\"\"><\/a><\/figure><div class=\"desc\"><div class=\"desc-inner\"><div class=\"cat-and-name\"><span class=\"cat\"><a class=\"cat-link\" href=\"https:\/\/www.assent.com\/it\/category\/guida\/\">Guide<\/a><\/span><\/div><h4><a href=\"https:\/\/www.assent.com\/resources\/guide\/the-manufacturers-guide-to-avoiding-greenwashing\/\">The Manufacturer&#8217;s Guide to Avoiding Greenwashing<\/a><\/h4><p>Learn how to source defensible product, regulatory compliance, and supply chain data with insights from product sustainability experts.<\/p><\/div><div class=\"tag-wrap\"><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=esg&#038;search_text=&#038;filter_order=\">ESG<\/a><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=supply-chain-sustainability-management&#038;search_text=&#038;filter_order=\">Supply Chain Sustainability Management<\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/section>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Direttiva di reporting sulla sostenibilit\u00e0 aziendale (CSRD \u2013 Corporate Sustainability Reporting Directive) \u00e8 un nuovo atto legislativo dell\u2019Unione Europea che richiede alle grandi aziende e alle piccole e medie imprese (PMI) quotate in borsa di riferire in merito alle loro prestazioni sulla sostenibilit\u00e0. <\/p>\n","protected":false},"featured_media":58497,"template":"","meta":{"_acf_changed":true,"_links_to":"","_links_to_target":""},"categories":[216],"tags":[490,295],"class_list":["post-58554","resource","type-resource","status-publish","has-post-thumbnail","hentry","category-articolo-di-approfondimento","tag-csrd-it","tag-esg-it"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cos\u2019\u00e8 la Direttiva di reporting sulla sostenibilit\u00e0 aziendale dell\u2019UE (CSRD)? | Assent<\/title>\n<meta name=\"description\" content=\"La Direttiva di reporting sulla sostenibilit\u00e0 aziendale (CSRD \u2013 Corporate Sustainability Reporting Directive) \u00e8 un nuovo atto legislativo dell\u2019Unione Europea che richiede alle grandi aziende e alle piccole e medie imprese (PMI) quotate in borsa di riferire in merito alle loro prestazioni sulla 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