{"id":12937,"date":"2023-09-20T17:40:41","date_gmt":"2023-09-20T15:40:41","guid":{"rendered":"https:\/\/www.intesys.it\/journal\/?p=12937"},"modified":"2025-03-17T19:06:41","modified_gmt":"2025-03-17T18:06:41","slug":"csrd-obbligo-di-rendicontazione-non-finanziaria-per-le-imprese","status":"publish","type":"post","link":"https:\/\/www.intesys.it\/journal\/sostenibilita\/csrd-obbligo-di-rendicontazione-non-finanziaria-per-le-imprese\/","title":{"rendered":"In arrivo la CSRD: obbligo di rendicontazione non finanziaria per le imprese"},"content":{"rendered":"

Indice dei contenuti<\/span>
  1. Cos\u2019\u00e8 la direttiva CSRD?<\/a><\/li>
  2. Come \u00e8 cambiata la narrazione della sostenibilit\u00e0 d\u2019impresa?<\/a><\/li>
  3. Comunicare la sostenibilit\u00e0<\/a><\/li><\/ol><\/div><\/div><\/p>[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” bottom_padding=”20″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

    Come cambia la comunicazione dei fattori ESG? Quali novit\u00e0 ha introdotto la Commissione Europea ed entro quando le aziende sono chiamate ad adeguarsi?
    \nUn breve spaccato sull\u2019imminente entrata in vigore della direttiva CSRD per farsi trovare pronti e sul pezzo.<\/h4>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][nectar_single_testimonial testimonial_style=”small_modern” color=”Accent-Color” quote=”La pi\u00f9 grande minaccia al nostro pianeta \u00e8 la convinzione che lo salver\u00e0 qualcun altro. \u2013 Robert Swan<\/i>“][divider line_type=”No Line” custom_height=”10″][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

    Cos\u2019\u00e8 la direttiva CSRD?<\/h2>\n[\/vc_column_text][vc_column_text css=”” text_direction=”default”]CSRD \u00e8 un acronimo di cui le grandi imprese quotate in borsa hanno gi\u00e0 sentito parlare.
    \nDa gennaio 2024<\/strong>, infatti, saranno loro a essere toccate per prime dalla \u201c    Corporate Sustainability Reporting Directive<\/strong><\/a>\u201d che detta le regole per rendicontare i fattori ESG<\/strong> alle aziende del vecchio continente.<\/p>\n

    A ruota, nell\u2019arco di qualche anno, la rendicontazione non finanziaria diventer\u00e0 obbligatoria per tutte le aziende europee chiamate a rendere trasparenti le proprie scelte in termini di sostenibilit\u00e0 ambientale, sociale e di governance.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_content” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” constrain_group_1=”yes” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=”” gradient_type=”default”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”5px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” enable_animation=”true” animation=”fade-in” animation_easing=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12948″ image_size=”full” animation_type=”entrance” animation=”None” animation_movement_type=”transform_y” hover_animation=”none” alignment=”” img_link_large=”yes” img_link_caption=”yes” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default”][vc_column_text]\n

    Tempistiche d\u2019adozione<\/em><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”No Line” custom_height=”10″][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]Non volendo entrare nei dettagli tecnici della direttiva, ci limitiamo a riportare i principali obblighi introdotti, che vertono su 4 temi principali:[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” equal_height=”yes” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=”” gradient_type=”default”][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”right” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” enable_animation=”true” animation=”fade-in-from-bottom” animation_easing=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][nectar_icon_list animate=”true” color=”Extra-Color-3″ direction=”vertical” icon_size=”small” icon_style=”border”][nectar_icon_list_item icon_type=”numerical” text_full_html=”simple” title=”List Item” id=”1742234573035-0″ tab_id=”1742234573036-1″ header=”Relazione sulla gestione” text=”Obbligo di inserimento di tutte le informazioni sulla sostenibilit\u00e0 all’interno del documento di Relazione sulla gestione;”][\/nectar_icon_list_item][nectar_icon_list_item icon_type=”numerical” text_full_html=”simple” title=”List Item” id=”1742234573094-8″ tab_id=”1742234573100-1″ header=”Asseverazione” text=”Obbligo di redigere il report di sostenibilit\u00e0 e certificarlo da ente terzo;”][\/nectar_icon_list_item][nectar_icon_list_item icon_type=”numerical” text_full_html=”simple” title=”List Item” id=”1742234573149-10″ tab_id=”1742234573150-5″ header=”Digitalizzazione” text=”Obbligo di rendere accessibili digitalmente le informazioni sulla sostenibilit\u00e0;”][\/nectar_icon_list_item][nectar_icon_list_item icon_type=”numerical” text_full_html=”simple” title=”List Item” id=”1742234573176-2″ tab_id=”1742234573176-9″ header=”Principio di doppia materialit\u00e0\/doppia rilevanza” text=”Obbligo per le imprese di rendicontare su come i criteri ESG influenzino le prestazioni finanziare dell\u2019impresa e, viceversa, su come le attivit\u00e0 aziendali impattino all\u2019esterno, in relazione ai temi materiali di sostenibilit\u00e0.”][\/nectar_icon_list_item][\/nectar_icon_list][divider line_type=”No Line”][vc_column_text]Il terzo punto \u00e8 quello che ci tocca pi\u00f9 da vicino, sia come societ\u00e0 sia a livello di attivit\u00e0 di comunicazione<\/strong>: gi\u00e0 da anni, pionieri a nostra volta, abbiamo iniziato la redazione di un report di sostenibilit\u00e0 in formato digitale<\/a> e arricchito il nostro bagaglio di scelte sostenibili<\/a>.<\/p>\n

    Oggi la materia si fa sempre pi\u00f9 delineata e incasellata, dando modo alle aziende di avere una lista di parametri da rendicontare e standard a cui allinearsi.[\/vc_column_text][divider line_type=”No Line”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” text_direction=”default”]\n

    Come \u00e8 cambiata la narrazione della sostenibilit\u00e0 d\u2019impresa?<\/h2>\n

    Sostenibilit\u00e0, scelte green, diminuzione dei gap sono diventate tra le buzz word pi\u00f9 utilizzate negli ultimi anni. Da quando il movimento ecologista ha spinto sull\u2019acceleratore, tante imprese si sono interrogate sulle proprie scelte, intraprendendo attivit\u00e0 e percorsi atti a rimettere in circolo parte degli utili, a compensare le emissioni o a ridurre le iniquit\u00e0.<\/p>\n

    In alcuni casi, come per Intesys, la lunga storia di scelte di CSR \u00e8 sfociata nella consapevolezza di diventare una Societ\u00e0 Benefit, traguardo raggiunto nel 2022<\/strong><\/a>, e di puntare a fornitori e partner sostenibili.<\/p>\n

    Per altre aziende, invece, il percorso pu\u00f2 essere pi\u00f9 tortuoso sia per una reticenza manageriale alle tematiche ESG sia per due grandi nemici della sostenibilit\u00e0:<\/p>\n