{"id":24805,"date":"2025-05-30T08:05:42","date_gmt":"2025-05-30T08:05:42","guid":{"rendered":"https:\/\/generationimpact.global\/come-tcfd-e-issb-lavorano-insieme\/"},"modified":"2026-10-26T18:03:12","modified_gmt":"2026-10-26T18:03:12","slug":"interoperabilita-tcfd-issb","status":"publish","type":"page","link":"https:\/\/generationimpact.global\/it\/prodotti\/tcfd\/interoperabilita-tcfd-issb\/","title":{"rendered":"Come TCFD e ISSB lavorano insieme"},"content":{"rendered":"\r\n\t\t<div  class=\"block-1d1c1201-9ebe-4c84-a9bb-e20bc2a2388b areoi-strip areoi-element strip alignfull page-tcfd3 section-how-tcfd-issb-work\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(231, 246, 250,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-2bc3890d-9343-4dbf-9652-dfbc0b777341 areoi-element container background-image-right\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-8844cffc-b864-424f-a6ab-d9daaee1bb8b row areoi-element m-row-gap-20\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-a109484c-7217-402c-b073-857c53841d92 col areoi-element col-12 col-lg-6 pe-lg-5\">\r\n\t\t\t\r\n\t\t\t\n\n<h1 class=\"wp-block-heading m-fs-18 mb-2 max-width-lg-616 has-contrast-color has-text-color has-link-color wp-elements-1\" style=\"font-size:40px;font-style:normal;font-weight:900;line-height:1.3\">Come TCFD e ISSB lavorano insieme: comprendere l\u2019interoperabilit\u00e0<\/h1>\n\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-7e860256-402e-4c84-8db5-78ab79623803 col areoi-element col-12 col-lg-6 text-center px-0\">\r\n\t\t\t\r\n\t\t\t\n\n<figure class=\"wp-block-image aligncenter size-full d-flex d-lg-none w-50 m-w-75 mx-auto text-center\"><img loading=\"lazy\" decoding=\"async\" width=\"1062\" height=\"599\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-how-tcfd-issb-work-img1.png\" alt=\"\" class=\"wp-image-4330\" srcset=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-how-tcfd-issb-work-img1.png 1062w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-how-tcfd-issb-work-img1-300x169.png 300w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-how-tcfd-issb-work-img1-1024x578.png 1024w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-how-tcfd-issb-work-img1-768x433.png 768w\" sizes=\"auto, (max-width: 1062px) 100vw, 1062px\" \/><\/figure>\n\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-02281293-2963-4025-9713-f4bc125ccf51 areoi-strip areoi-element strip alignfull page-how-to-use-gri section-gri-features-1\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(252, 252, 252,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-7c16c373-c6fe-4e7a-8b70-870b881e48ed areoi-element container background-image-right\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-67da7e10-74cb-4dab-9710-4960f3e83a29 row areoi-element\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-caf86648-1ff2-4e9e-bfcc-0d54e4787787 col areoi-element col-12 d-flex flex-column\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-70752ef7-21b1-492b-afed-b21267bcf5cd areoi-element d-flex w-100 flex-column flex-lg-row row-gap-24\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-4adcba84-72b7-4b55-a692-41570ac66204 areoi-element flex-1 pe-lg-5\">\r\n\t\t\t\r\n\t\t\t\n\n<h2 class=\"wp-block-heading mb-20 mb-lg-32 m-fs-16 has-custom-color-4-color has-text-color has-link-color has-red-hat-text-font-family wp-elements-2\" style=\"font-size:20px;font-style:normal;font-weight:700\">La transizione strutturale da TCFD a ISSB<\/h2>\n\n\n\n<p class=\"mb-20 mb-lg-5 m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">L\u2019IFRS S2 incorpora integralmente le raccomandazioni TCFD e le amplia in modo significativo. Istituita dal Financial Stability Board (FSB) nel 2015, la TCFD \u00e8 diventata il framework di informativa climatica pi\u00f9 citato. La mappatura di Generation Impact Global qui sotto mette a confronto i quattro temi TCFD con l\u2019IFRS S2.<\/p>\n\n\n\n<p class=\"mb-0 m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">Nell\u2019ottobre 2023 l\u2019FSB ha confermato ufficialmente che la TCFD aveva completato il proprio mandato. L\u2019FSB ha affidato la responsabilit\u00e0 del monitoraggio dei progressi nell\u2019informativa finanziaria legata al clima all\u2019International Sustainability Standards Board (ISSB), nell\u2019ambito della IFRS Foundation. Questa transizione non \u00e8 una sostituzione ma una continuazione: l\u2019IFRS S2 incorpora integralmente le raccomandazioni TCFD e le amplia in modo significativo.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-04bcdde5-9c97-449e-b18d-ffb5f2b34fc9 areoi-strip areoi-element strip alignfull page-tcfd3 section-tcfd-foundation background-image-left\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(246, 246, 246,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-d5fc50ff-5ea0-4844-8afd-f062e3b27b31 areoi-element container\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-8844cffc-b864-424f-a6ab-d9daaee1bb8b row areoi-element m-row-gap-20 flex-column-reverse flex-lg-row\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-7e860256-402e-4c84-8db5-78ab79623803 col areoi-element col-12 col-lg-6 pe-5 text-center\">\r\n\t\t\t\r\n\t\t\t\n\n<figure class=\"wp-block-image aligncenter size-full d-flex d-lg-none w-50 mx-auto m-w-75\"><img loading=\"lazy\" decoding=\"async\" width=\"903\" height=\"788\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-explore-platform.png\" alt=\"\" class=\"wp-image-3762\" srcset=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-explore-platform.png 903w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-explore-platform-300x262.png 300w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-explore-platform-768x670.png 768w\" sizes=\"auto, (max-width: 903px) 100vw, 903px\" \/><\/figure>\n\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-a109484c-7217-402c-b073-857c53841d92 col areoi-element col-12 col-lg-6 ps-lg-3\">\r\n\t\t\t\r\n\t\t\t\n\n<h2 class=\"wp-block-heading mb-20 mb-lg-32 m-fs-18 has-contrast-color has-text-color has-link-color wp-elements-3\" style=\"font-size:40px;font-style:normal;font-weight:900;line-height:1.3\">TCFD: il framework originario per l\u2019informativa climatica<\/h2>\n\n\n\n<p class=\"m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">Dal suo lancio, la TCFD ha offerto alle aziende un framework strutturato per comunicare come rischi e opportunit\u00e0 climatici incidono sui risultati finanziari. Si basa su quattro temi fondamentali:<\/p>\n\n\n\n<ul style=\"font-size:20px\" class=\"wp-block-list m-fs-16\">\n<li><span class=\"fw-600\">Governance<\/span>: ruoli del consiglio di amministrazione e del management nella supervisione dei rischi climatici<\/li>\n\n\n\n<li><span class=\"fw-600\">Strategia<\/span>: impatti dei rischi legati al clima sulla pianificazione aziendale e sulla resilienza<\/li>\n\n\n\n<li><span class=\"fw-600\">Gestione dei rischi<\/span>: identificazione e mitigazione dei rischi climatici rilevanti<\/li>\n\n\n\n<li><span class=\"fw-600\">Metriche e obiettivi<\/span>: indicatori quantitativi e obiettivi di performance climatica<\/li>\n<\/ul>\n\n\n\n<p class=\"mb-0 m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">Entro il 2023, oltre 4.000 organizzazioni in pi\u00f9 di 100 giurisdizioni avevano adottato il framework TCFD o si erano allineate a esso.<\/p>\n\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-e6ba40ae-e71f-4a83-a4e1-dcc8a9802b53 areoi-strip areoi-element strip alignfull page-tcfd3 section-issb-step\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(252, 252, 252,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-1ef351e7-b583-41bf-84ca-75aba95f76df areoi-element container\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-8844cffc-b864-424f-a6ab-d9daaee1bb8b row areoi-element m-row-gap-20 flex-column-reverse flex-lg-row\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-7e860256-402e-4c84-8db5-78ab79623803 col areoi-element col-12 col-lg-6 pe-5 text-center\">\r\n\t\t\t\r\n\t\t\t \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-a109484c-7217-402c-b073-857c53841d92 col areoi-element col-12 col-lg-6 ps-lg-3\">\r\n\t\t\t\r\n\t\t\t\n\n<h2 class=\"wp-block-heading mb-20 mb-lg-32 m-fs-18 has-contrast-color has-text-color has-link-color wp-elements-4\" style=\"font-size:40px;font-style:normal;font-weight:900;line-height:1.3\">ISSB e IFRS S2: <br\/>il nuovo standard globale<\/h2>\n\n\n\n<p class=\"m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">L\u2019ISSB, lanciato dalla IFRS Foundation nel 2021, ha avuto il compito di creare una base di riferimento globale e coerente per l\u2019informativa di sostenibilit\u00e0. Nel giugno 2023 l\u2019ISSB ha pubblicato i suoi primi due standard:<\/p>\n\n\n\r\n\t\t<div  class=\"block-2f6bb31b-c0e1-40d0-95f8-8d571ef6aa7a areoi-element mb-20 mb-lg-4 flex-1 d-flex flex-column m-row-gap-20 row-gap-40\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-a66a7663-ba2c-47d4-9d74-fb3f1495ee40 areoi-element gap-1 d-flex icon-success icon-tcfd-400 position-relative\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"m-fs-16 mb-0 has-custom-tcfd-400-color has-text-color has-link-color wp-elements-5 wp-block-paragraph\" style=\"font-size:20px;font-style:normal;font-weight:600\">IFRS S1-<\/p>\n\n\n\n<p class=\"mb-0 m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">Informativa generale sulla sostenibilit\u00e0<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-4b700227-a169-4e21-af6d-ecf14b67fcc9 areoi-element gap-1 d-flex icon-success icon-tcfd-400 position-relative\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"m-fs-16 mb-0 has-custom-tcfd-400-color has-text-color has-link-color wp-elements-6 wp-block-paragraph\" style=\"font-size:20px;font-style:normal;font-weight:600\">IFRS S2-<\/p>\n\n\n\n<p class=\"mb-0 m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">Informativa sul clima<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<p class=\"mb-0 m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">L\u2019IFRS S2 non si ispira semplicemente alla TCFD: \u00e8 costruito direttamente sulla sua struttura. L\u2019architettura a quattro pilastri \u00e8 mantenuta, ma la maggior parte dei requisiti \u00e8 pi\u00f9 dettagliata e vincolante. L\u2019IFRS S2 include inoltre indicazioni specifiche per settore attraverso l\u2019appendice delle metriche allineate al SASB.<\/p>\n\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-f58c1a09-b7e6-4b7b-9602-e9636baed26e areoi-strip areoi-element strip alignfull page-tcfd3 section-how-tcfd-issb-aligned\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(246, 246, 246,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-916e95f7-16bb-4f88-9ca9-131db8d20636 areoi-element container background-image-right\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-67da7e10-74cb-4dab-9710-4960f3e83a29 row areoi-element\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-caf86648-1ff2-4e9e-bfcc-0d54e4787787 col areoi-element col-12 d-flex flex-column\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-70752ef7-21b1-492b-afed-b21267bcf5cd areoi-element d-flex w-100 flex-column flex-lg-row row-gap-24\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-4adcba84-72b7-4b55-a692-41570ac66204 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<h2 class=\"wp-block-heading mb-20 mb-lg-32 m-fs-16 has-custom-color-4-color has-text-color has-link-color wp-elements-7\" style=\"font-size:20px;font-style:normal;font-weight:700\">Come sono allineati TCFD e ISSB?<\/h2>\n\n\n\n<p class=\"mb-20 mb-lg-32 m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">Secondo l\u2019analisi IFRS (novembre 2024), circa il 77% degli elementi di informativa dell\u2019IFRS S2 \u00e8 nuovo, rafforzato o pi\u00f9 granulare rispetto a quelli della TCFD.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Tema TCFD<\/th><th>Equivalente IFRS S2<\/th><\/tr><\/thead><tbody><tr><td>Governance<\/td><td>Supervisione del consiglio, responsabilit\u00e0 del management e struttura di rendicontazione<\/td><\/tr><tr><td>Strategia<\/td><td>Rischi e opportunit\u00e0 climatici, analisi di scenario, orizzonti temporali e resilienza<\/td><\/tr><tr><td>Gestione dei rischi<\/td><td>Processi per identificare, valutare e gestire i rischi di transizione e fisici<\/td><\/tr><tr><td>Metriche e obiettivi<\/td><td>Emissioni Scope 1\u20133, obiettivi, crediti di carbonio, metriche specifiche per settore e performance<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pagina aggiornata: 12 settembre 2026.<\/em><\/p>\n\n\n\r\n\t\t<div  class=\"block-cafc55c7-16cf-40d0-9d74-2c7e3de8735b areoi-element d-flex table-rounded mb-20 mb-lg-32\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-b39473b8-44ae-4180-a8ac-463935e4ea30 areoi-element table-column-1 d-flex flex-column\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-ef66644e-e8a3-490f-9ef1-a1e54985e914 areoi-element table-header\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-16 mb-0 text-nowrap d-flex flex-column has-custom-color-4-color has-text-color has-link-color has-red-hat-text-font-family wp-elements-8\" style=\"font-size:20px;font-style:normal;font-weight:700\">Tema TCFD<\/h3>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-cacf19af-9460-49d7-a17a-2bfd60a704df areoi-element py-4 table-body h-100\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-bb3717f2-0ec0-4c51-aeeb-366ad66d20b2 areoi-element h-100 d-flex flex-column justify-content-between\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"m-fs-16 mb-0 has-custom-tcfd-400-color has-text-color has-link-color wp-elements-9 wp-block-paragraph\" style=\"font-size:20px;font-style:normal;font-weight:600\">Governance<\/p>\n\n\n\n<p class=\"m-fs-16 mb-0 has-custom-tcfd-400-color has-text-color has-link-color wp-elements-10 wp-block-paragraph\" style=\"font-size:20px;font-style:normal;font-weight:600\">Strategia<\/p>\n\n\n\n<p class=\"m-fs-16 mb-0 has-custom-tcfd-400-color has-text-color has-link-color wp-elements-11 wp-block-paragraph\" style=\"font-size:20px;font-style:normal;font-weight:600\">Gestione dei rischi<\/p>\n\n\n\n<p class=\"m-fs-16 mb-0 has-custom-tcfd-400-color has-text-color has-link-color wp-elements-12 wp-block-paragraph\" style=\"font-size:20px;font-style:normal;font-weight:600\">Metriche e obiettivi<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-efbf632f-1010-4d8b-befc-67eb07fef863 areoi-element table-column-2\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-91eb366b-2d33-4cfd-979f-3cc8e4a83eeb areoi-element table-header\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-16 mb-0 text-nowrap d-flex flex-column has-custom-color-4-color has-text-color has-link-color has-red-hat-text-font-family wp-elements-13\" style=\"font-size:20px;font-style:normal;font-weight:700\">Equivalente IFRS S2<\/h3>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-4472dca5-d746-4dd2-a8dc-219fa1242039 areoi-element py-4 table-body\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"m-fs-16 mb-20 wp-block-paragraph\" style=\"font-size:20px\">Informativa su supervisione del consiglio, responsabilit\u00e0 del management e struttura di rendicontazione<\/p>\n\n\n\n<p class=\"m-fs-16 mb-20 wp-block-paragraph\" style=\"font-size:20px\">Descrizione dei rischi\/opportunit\u00e0 legati al clima, analisi di scenario, orizzonti temporali e resilienza<\/p>\n\n\n\n<p class=\"m-fs-16 mb-20 wp-block-paragraph\" style=\"font-size:20px\">Processi dettagliati per identificare, valutare e gestire sia i rischi di transizione sia quelli fisici<\/p>\n\n\n\n<p class=\"m-fs-16 mb-0 wp-block-paragraph\" style=\"font-size:20px\">Informativa su emissioni Scope 1\u20133, obiettivi, uso di crediti di carbonio, metriche specifiche per settore e performance<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<p class=\"mb-0 m-fs-16 has-link-color wp-elements-14 wp-block-paragraph\" style=\"font-size:20px\">Per chi predispone i report, i professionisti della sostenibilit\u00e0 e i team di conformit\u00e0, la IFRS Foundation ha pubblicato un <a style=\"font-size:20px\" class=\"m-fs-16\" href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/ifrs-s2-comparison-tcfd.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">confronto autorevole<\/a> tra la Task Force on Climate-related Financial Disclosures (TCFD) e lo standard IFRS S2 dell\u2019ISSB.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-109c5bcf-eb2d-484a-b171-6ff12ea300fe areoi-strip areoi-element strip alignfull page-tcfd3 section-why-matters\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(252, 252, 252,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-6bd94aac-b5b9-4824-bae9-2c24f0f4ffa5 areoi-element container\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-67da7e10-74cb-4dab-9710-4960f3e83a29 row areoi-element\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-caf86648-1ff2-4e9e-bfcc-0d54e4787787 col areoi-element col-12 d-flex flex-column\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-fd707b93-6882-4310-9152-78dc0aecefe9 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-18 mb-20 mb-lg-3 max-width-lg-616 has-contrast-color has-text-color has-link-color wp-elements-15\" style=\"font-size:40px;font-style:normal;font-weight:900;line-height:1.3\">Perch\u00e9 \u00e8 importante per aziende e investitori<\/h2>\n\n\n\n<p class=\"m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">Questa transizione non \u00e8 solo tecnica: \u00e8 strategica. Le aziende ne traggono vantaggio su pi\u00f9 fronti.<\/p>\n\n\n\n<p class=\"m-fs-16 mb-20 mb-lg-32 wp-block-paragraph\" style=\"font-size:20px\"> Alcuni benefici principali:<\/p>\n\n\n\n<ul style=\"font-size:20px;font-style:normal;font-weight:400\" class=\"wp-block-list m-fs-16 mb-0 max-width-lg-820\">\n<li class=\"m-fs-16\" style=\"font-size:20px\"><span class=\"fw-600\">Chiarezza<\/span>: l\u2019IFRS S2 integra e sviluppa l\u2019architettura di informativa pi\u00f9 utilizzata;<\/li>\n\n\n\n<li class=\"m-fs-16\" style=\"font-size:20px\"><span class=\"fw-600\">Efficienza<\/span>: riduce le duplicazioni e allinea gli sforzi tra i team;<\/li>\n\n\n\n<li class=\"m-fs-16\" style=\"font-size:20px\"><span class=\"fw-600\">Allineamento normativo<\/span>: gli standard ISSB sono richiamati o in corso di adozione in UE, Regno Unito, Singapore, Australia, Canada e altri paesi;<\/li>\n\n\n\n<li class=\"m-fs-16\" style=\"font-size:20px\"><span class=\"fw-600\">Fiducia degli investitori<\/span>: la base di riferimento globale dell\u2019ISSB favorisce una migliore comparabilit\u00e0 e dati sul rischio climatico utili alle decisioni.<\/li>\n<\/ul>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-7d5aba1b-23c6-4946-9448-72de6e631717 areoi-strip areoi-element strip alignfull page-tcfd3 section-other-frameworks background-image-left\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(246, 246, 246,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-8f9ca9a3-8f70-4e3c-afb4-04569ac1daee areoi-element container\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-67da7e10-74cb-4dab-9710-4960f3e83a29 row areoi-element\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-caf86648-1ff2-4e9e-bfcc-0d54e4787787 col areoi-element col-12 col-lg-8 d-flex flex-column pe-lg-3\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-fd707b93-6882-4310-9152-78dc0aecefe9 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-18 mb-20 mb-lg-3 max-width-lg-616 has-contrast-color has-text-color has-link-color wp-elements-16\" style=\"font-size:40px;font-style:normal;font-weight:900;line-height:1.3\">E gli altri framework?<\/h2>\n\n\n\n<p class=\"m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">Per favorire la coerenza e ridurre l\u2019onere di rendicontazione, l\u2019ISSB ha collaborato con autorit\u00e0 di regolamentazione e standard setter per garantire l\u2019allineamento tra i framework:<\/p>\n\n\n\n<h3 class=\"wp-block-heading m-fs-16 mb-20 has-custom-color-4-color has-text-color has-link-color has-red-hat-text-font-family wp-elements-17\" style=\"font-size:20px;font-style:normal;font-weight:700\">CSRD\/ESRS UE<\/h3>\n\n\n\n<p class=\"m-fs-16 wp-block-paragraph\" style=\"font-size:20px\"><span class=\"fw-600\">Nel maggio 2024<\/span>, la IFRS Foundation ed <span class=\"fw-600\">EFRAG<\/span> hanno pubblicato una guida dettagliata all\u2019interoperabilit\u00e0. Punti chiave:<\/p>\n\n\n\n<ul style=\"font-size:20px\" class=\"wp-block-list m-fs-16\">\n<li><span class=\"fw-600\">Elevato allineamento<\/span> tra IFRS S2 ed ESRS E1 (Cambiamenti climatici)<\/li>\n\n\n\n<li>Le mappature mostrano dove le informative sono pienamente interoperabili, parzialmente allineate o specifiche di una giurisdizione<\/li>\n\n\n\n<li>Consente alle aziende che rendicontano secondo entrambi i framework di <span class=\"fw-600\">riutilizzare gli stessi dati climatici<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading m-fs-16 mb-20 has-custom-color-4-color has-text-color has-link-color has-red-hat-text-font-family wp-elements-18\" style=\"font-size:20px;font-style:normal;font-weight:700\">GRI<\/h3>\n\n\n\n<p class=\"m-fs-16 wp-block-paragraph\" style=\"font-size:20px\">L\u2019ISSB e il <span class=\"fw-600\">GRI<\/span> hanno annunciato una collaborazione sull\u2019allineamento della contabilizzazione dei GHG, a supporto delle entit\u00e0 che rendicontano secondo entrambe le prospettive di <span class=\"fw-600\">rilevanza finanziaria e di impatto<\/span>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading m-fs-16 mb-20 has-custom-color-4-color has-text-color has-link-color has-red-hat-text-font-family wp-elements-19\" style=\"font-size:20px;font-style:normal;font-weight:700\">SEC statunitense<\/h3>\n\n\n\n<p class=\"m-fs-16 mb-0 wp-block-paragraph\" style=\"font-size:20px\">Sono in corso discussioni tecniche per garantire la complementarit\u00e0 tra l\u2019<span class=\"fw-600\">IFRS S2<\/span> e la <span class=\"fw-600\">norma della SEC sull\u2019informativa climatica<\/span>, in particolare sulle definizioni di rilevanza e sui confini delle emissioni.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-7e860256-402e-4c84-8db5-78ab79623803 col areoi-element col-12 col-lg-4\">\r\n\t\t\t\r\n\t\t\t\n\n<figure class=\"wp-block-image size-full d-flex d-lg-none w-50 ms-auto m-w-75\"><img loading=\"lazy\" decoding=\"async\" width=\"861\" height=\"1143\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-other-frameworks-img1.png\" alt=\"\" class=\"wp-image-4338\" srcset=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-other-frameworks-img1.png 861w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-other-frameworks-img1-226x300.png 226w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-other-frameworks-img1-771x1024.png 771w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-other-frameworks-img1-768x1020.png 768w\" sizes=\"auto, (max-width: 861px) 100vw, 861px\" \/><\/figure>\n\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":24808,"parent":24588,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-no-title","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"class_list":["post-24805","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Come TCFD e ISSB lavorano insieme | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"L\u2019IFRS S2 incorpora integralmente le raccomandazioni TCFD e le amplia. 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