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  • Panorama della tecnologia e del contesto degli investimenti in Italia: un'ampia veduta di una strada di Milano con vivaci visualizzazioni digitali di dati e grafici sulla crescita.

    L’ambiente per gli investimenti in Italia e il settore tecnologico

    Italia: Un report di ricerca su capitale, crescita dimensionale e innovazione nella terza economia dell’area euro Aggiornato a metà giugno 2026 Questo report analizza perché l’Italia attrae ingenti volumi di capitale in alcuni ambiti e fatica ad attrarne in altri, e che cosa questo schema implica per investitori, fondatori, decisori…

    Read more: L’ambiente per gli investimenti in Italia e il settore tecnologico
  • Smart water management infrastructure with digital network monitoring overlays and IoT sensors.

    EU Digital Action Plan for the Water Sector

    The European Commission opened a call for evidence on 27 May 2026 for a new initiative titled “Water sector — accelerating digitalisation for better management and sustainability.” Referenced as Ares(2026)5310172, the document outlines the political context, problem definition, and strategic pillars for a forthcoming Communication to the European Parliament and…

    Read more: EU Digital Action Plan for the Water Sector
  • Panoramic view of European farmland featuring ESG data tracking tools, sustainable bio-fertilisers, and a green ammonia production plant under the EU flag.

    EU Fertiliser Action Plan: what it means for ESG reporting and supply chain sustainability

    On 19 May 2026, the European Commission adopted the Fertiliser Action Plan — an initiative designed to shield European farmers from rising input costs, rebuild domestic production capacity, and reduce the bloc’s dependence on imported fertilisers. For sustainability teams, ESG data managers, and financial institutions, this is far more than…

    Read more: EU Fertiliser Action Plan: what it means for ESG reporting and supply chain sustainability
  • Corporate office desk with legal books, globe, and sustainability icons for global ESG compliance.

    Materiality assessment legislation — a global comparison

    Twenty-three jurisdictions now mandate some form of sustainability materiality assessment. The number has tripled since 2021. Yet the word “materiality” means different things depending on where a company is incorporated, where it is listed, and which regulator is watching — and the practical consequences of that divergence are significant. A…

    Read more: Materiality assessment legislation — a global comparison
  • Conceptual display of the EU ESG value chain cap and corporate sustainability reporting on a modern office desk.

    EU Voluntary Standard for Sustainability Reporting: Draft Delegated Regulation and the Value Chain Cap Explained

    Draft Delegated Regulation Ref. Ares(2026)4624010 – Published 6 May 2026 The value chain cap is now a legally binding instrument. The European Commission has published the draft Delegated Regulation that elevates the VSME from a non-binding Recommendation into EU law – and sets a formal ceiling on the sustainability data…

    Read more: EU Voluntary Standard for Sustainability Reporting: Draft Delegated Regulation and the Value Chain Cap Explained
  • Industrial ESG dust analysis and environmental air quality testing at a solar construction site.

    Dust Pollution: Health Risks, Climate Impacts and What the Science Says

    Dust is the most underestimated substance on Earth. Every year, roughly two billion tonnes of mineral dust are swept into the atmosphere from deserts, dried lakebeds and degraded farmland. It crosses oceans, seeds clouds, fertilises rainforests, carries toxic metals into our lungs — and may have catalysed the first organic…

    Read more: Dust Pollution: Health Risks, Climate Impacts and What the Science Says
  • Digital infrastructure and data pipelines representing impact investing measurement in a Swiss financial setting.

    Impact measurement challenges: what the SSF Spotlight paper reveals

    Impact investing now accounts for CHF 228 billion in assets under management in Switzerland alone. Yet a persistent question hangs over the industry: can investors actually prove the outcomes they claim to deliver? A new report from Swiss Sustainable Finance offers some of the clearest evidence to date that the…

    Read more: Impact measurement challenges: what the SSF Spotlight paper reveals
  • Interlocking gears representing the alignment and interoperability of GRI and VSME sustainability reporting standards

    VSME and GRI: how the two frameworks connect

    The Global Reporting Initiative (GRI) standards are the world’s most widely adopted voluntary sustainability reporting framework, used by organisations in over 100 countries. When EFRAG developed the VSME, it built the standard to be consistent with ESRS Set 1, which itself was designed with high interoperability with GRI — a…

    Read more: VSME and GRI: how the two frameworks connect
  • Panoramic collage of EU regulatory symbols, a legal gavel, scales of justice, and Euro coins, representing ESMA enforcement of ESG rating penalties

    ESG rating penalties

    On 25 April 2026, the European Commission adopted a delegated regulation setting out the procedural rules for fines and periodic penalty payments that the European Securities and Markets Authority (ESMA) may impose on ESG rating providers under Regulation (EU) 2024/3005. The delegated act fills one of the final gaps in…

    Read more: ESG rating penalties
  • Evolution of the VSME sustainability standard: from complex Exposure Draft blueprints to a streamlined 2025 digital reporting dashboard

    From exposure draft to recommendation: how the VSME standard evolved

    The VSME standard that exists today — two modules, 20 disclosures, no materiality assessment, an “if applicable” principle — looks nothing like the version EFRAG first put out for consultation. The journey from a three-module exposure draft with a full materiality requirement to the streamlined Commission Recommendation adopted in July…

    Read more: From exposure draft to recommendation: how the VSME standard evolved

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