{"id":1191,"date":"2025-04-23T12:04:00","date_gmt":"2025-04-23T10:04:00","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1191"},"modified":"2025-07-09T13:16:32","modified_gmt":"2025-07-09T11:16:32","slug":"corporate-sustainability-report","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2025\/04\/23\/corporate-sustainability-report\/","title":{"rendered":"Corporate Sustainability Report"},"content":{"rendered":"<p>With Legislative Decree No. 125 of 2024, Directive 2022\/2464\/EU on corporate reporting through the Corporate Sustainability Report was implemented in Italy.<\/p>\n<p><!--more--><\/p>\n<p>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.<\/p>\n<p>Those obliged to prepare a Sustainability Report are identified by the form of company established, its size and volume of business.<\/p>\n<p><u>Below is a summary diagram highlighting those obliged who have exceeded at least 2 of the 3 limits indicated:<\/u><\/p>\n<table width=\"623\">\n<tbody>\n<tr>\n<td width=\"170\"><strong>COMPANY FORM<\/strong><\/td>\n<td width=\"180\"><strong>SIZE OF ENTERPRISE<\/strong><\/td>\n<td width=\"274\"><strong>LIMITS (first year or two consecutive years)<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"170\">\n<ul>\n<li>Public Limited Company (SPV);<\/li>\n<li>Limited Liability Company (LLC);<\/li>\n<li>Limited partnership limited by shares (SAPA);<\/li>\n<li>General partnership (SNC);<\/li>\n<li>Limited Partnership (SAS)<\/li>\n<\/ul>\n<\/td>\n<td width=\"180\">\nLARGE ENTERPRISES<\/td>\n<td width=\"274\">\nAssets S.P: \u2265 \u20ac 25,000,000<br \/>\nRevenues: \u2265 \u20ac 50,000,000<br \/>\nAverage no. of employees employed: \u2265 250<\/td>\n<\/tr>\n<tr>\n<td width=\"180\">\n<p>SMALL AND MEDIUM-SIZED ENTERPRISES <strong>QUOTATE<\/strong><\/td>\n<td width=\"274\">\n<p>Assets S.P: \u2265 450,000 &lt; 25,000,000<br \/>\nRevenues: \u2265 900,000 &lt; 50,000,000<br \/>\nAverage no. of employees employed: \u2265 11 &lt; 250<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Companies are also obliged to fulfil this obligation <em>daughters<\/em> of Society <em>Mothers<\/em> Non-European or of <em>Groups <\/em>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.<\/p>\n<p>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.<\/p>","protected":false},"excerpt":{"rendered":"<p>With Legislative Decree No. 125 of 2024, Directive 2022\/2464\/EU on corporate reporting through the Corporate Sustainability Report was implemented in Italy.<\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1191","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=1191"}],"version-history":[{"count":3,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1191\/revisions"}],"predecessor-version":[{"id":1194,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1191\/revisions\/1194"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=1191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=1191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=1191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}