With Legislative Decree No. 125 of 2024, Directive 2022/2464/EU on corporate reporting through the Corporate Sustainability Report was implemented in Italy.
In particular, this document contains the information needed to understand the company's impact on sustainability issues, as well as its performance and results, highlighting corporate strategies, the role of boards of directors on the issue and corporate policies.
Those obliged to prepare a Sustainability Report are identified by the form of company established, its size and volume of business.
Below is a summary diagram highlighting those obliged who have exceeded at least 2 of the 3 limits indicated:
| COMPANY FORM | SIZE OF ENTERPRISE | LIMITS (first year or two consecutive years) |
|
LARGE ENTERPRISES |
Assets S.P: ≥ € 25,000,000 Revenues: ≥ € 50,000,000 Average no. of employees employed: ≥ 250 |
|
SMALL AND MEDIUM-SIZED ENTERPRISES QUOTATE |
Assets S.P: ≥ 450,000 < 25,000,000 |
Companies are also obliged to fulfil this obligation daughters of Society Mothers Non-European or of Groups non-European countries that in the last two financial years and for each of them, at group (or individual) level, have generated net revenues in the territory of the European Union greater than or equal to EUR 150 million.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.