Following previous communicications on the implementation of the new European legislation on corporate sustainability reporting, it should be noted that the process was concluded in recent days.
Legislative Decree 125/2024, which implements Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive – CSRD), was publishedicato be published in the Official Journal on 10 September 25 and will enter into force on XNUMX September XNUMX.
Attached is the text of the decree and a note summarizing the new reporting obligationsica of greatest impact for businesses.