{"id":25288,"date":"2026-04-27T16:07:49","date_gmt":"2026-04-27T16:07:49","guid":{"rendered":"https:\/\/generationimpact.global\/prodotti\/valutazione-della-doppia-rilevanza\/hub-sulla-doppia-rilevanza\/"},"modified":"2026-10-27T08:30:50","modified_gmt":"2026-10-27T08:30:50","slug":"hub-sulla-doppia-rilevanza","status":"publish","type":"page","link":"https:\/\/generationimpact.global\/it\/prodotti\/valutazione-della-doppia-rilevanza\/hub-sulla-doppia-rilevanza\/","title":{"rendered":"Hub sulla doppia rilevanza"},"content":{"rendered":"\r\n\t\t<div  class=\"block-d850eb7d-f944-45c8-9305-37ce009f0529 areoi-strip areoi-element strip alignfull\">\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\n<div class=\"gig-dm-hub__banner bg-green-1c5356 py-12 px-4 d-flex align-items-center justify-content-center gap-3 flex-wrap fs-13 ff-mono\" role=\"status\">\n    <span><span class=\"gig-dm-hub__banner-dot\" aria-hidden=\"true\"><\/span><strong class=\"fw-600 text-white\">Aggiornamento normativo<\/strong> \u00b7 Atto delegato della Commissione sugli ESRS semplificati atteso entro met\u00e0 2026 \u00b7 Applicazione dall\u2019esercizio 2027 \u00b7 <a href=\"#regulatory-timeline\">Vedi la cronologia completa \u2192<\/a><\/span>\n  <\/div>\n\n\n\n<style>\n\/* ========================================================================\n   GIG \u2014 Double Materiality Hub\n   All styles scoped under .gig-dm-hub to avoid WordPress theme conflicts\n   ======================================================================== *\/\n\n.gig-dm-hub {\n\n  \/* Type *\/\n  --f-display: \"Red Hat Display\", system-ui, -apple-system, sans-serif;\n  --f-body: \"Red Hat Text\", system-ui, -apple-system, sans-serif;\n  --f-mono: \"Red Hat Mono\", ui-monospace, \"SF Mono\", monospace;\n\n\n  \/* Core *\/\n  font-family: var(--f-body);\n  background: #fcfcfc;\n  line-height: 1.55;\n  font-size: 17px;\n  -webkit-font-smoothing: antialiased;\n  -moz-osx-font-smoothing: grayscale;\n}\n\n.gig-dm-hub svg {\n  display: block;\n  max-width: 100%;\n}\n\n.gig-dm-hub ul,\n.gig-dm-hub ol {\n  list-style: none;\n}\n\n\/* Reading progress bar \u2014 sticks to top of viewport *\/\n.gig-dm-hub__progress {\n  position: sticky;\n  top: 0;\n  height: 3px;\n  background: transparent;\n  z-index: 9999999999;\n  width: 100%;\n}\n\n.gig-dm-hub__progress-bar {\n  height: 100%;\n  background: linear-gradient(90deg, #277277, #049B47);\n  width: 0%;\n  transition: width 80ms linear;\n}\n\n\/* ============= REGULATORY BANNER ============= *\/\n\n.gig-dm-hub__banner {\n  color: #E5F0ED;\n  letter-spacing: 0.02em;\n}\n\n.gig-dm-hub__banner a {\n  text-decoration: underline;\n  text-underline-offset: 3px;\n  color: #9CCFC5;\n  transition: color .2s;\n  font-size: 13px;\n}\n\n.gig-dm-hub__banner a:hover {\n  color: #fff;\n}\n\n.gig-dm-hub__banner-dot {\n  display: inline-block;\n  width: 8px;\n  height: 8px;\n  border-radius: 50%;\n  background: #D97B2B;\n  animation: gig-pulse 2s ease-in-out infinite;\n  margin-right: 8px;\n}\n\n@keyframes gig-pulse {\n\n  0%,\n  100% {\n    opacity: 1;\n    transform: scale(1);\n  }\n\n  50% {\n    opacity: 0.5;\n    transform: scale(1.3);\n  }\n}\n\n\/* ============= HERO ============= *\/\n.gig-dm-hub__eyebrow {\n  font-family: var(--f-mono);\n  letter-spacing: 0.08em;\n}\n\n.gig-dm-hub__eyebrow::before {\n  content: \"\";\n  display: inline-block;\n  width: 6px;\n  height: 6px;\n  border-radius: 50%;\n  background: #049B47;\n}\n\n\/* ============= HERO VISUAL \u2014 INTERACTIVE MATERIALITY EXPLORER ============= *\/\n.gig-me__header-title::before {\n  content: \"\";\n  display: inline-block;\n  width: 6px;\n  height: 6px;\n  border-radius: 50%;\n  background: #049B47;\n  animation: gig-pulse 2.2s ease-in-out infinite;\n}\n\n.gig-me__reset:hover {\n  color: #277277;\n  border-color: #277277;\n}\n\n.gig-me__canvas {\n  aspect-ratio: 1.1 \/ 1;\n  background:\n    radial-gradient(circle at 30% 50%, rgba(39, 114, 119, 0.04), transparent 60%),\n    radial-gradient(circle at 70% 50%, rgba(217, 123, 43, 0.04), transparent 60%);\n}\n\n.gig-me__backdrop {\n  inset: 0;\n  height: 100%;\n  pointer-events: none;\n}\n\n.gig-me__chip {\n  position: absolute;\n  transform: translate(-50%, -50%);\n  padding: 7px 11px;\n  border-radius: 6px;\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.03em;\n  color: #fff;\n  cursor: grab;\n  touch-action: none;\n  box-shadow: 0 3px 10px rgba(15, 27, 28, 0.18);\n  transition: left 0.55s cubic-bezier(0.34, 1.56, 0.64, 1),\n    top 0.55s cubic-bezier(0.34, 1.56, 0.64, 1),\n    box-shadow 0.2s,\n    transform 0.2s;\n  z-index: 2;\n  white-space: nowrap;\n  will-change: left, top, transform;\n  display: inline-flex;\n  align-items: center;\n  gap: 5px;\n  border: 0;\n}\n\n.gig-me__chip::before {\n  content: \"\";\n  display: inline-block;\n  width: 4px;\n  height: 4px;\n  border-radius: 50%;\n  background: rgba(255, 255, 255, 0.7);\n}\n\n.gig-me__chip[data-pillar=\"E\"] {\n  background: #277277;\n}\n\n.gig-me__chip[data-pillar=\"S\"] {\n  background: #D97B2B;\n}\n\n.gig-me__chip[data-pillar=\"G\"] {\n  background: #1C5356;\n}\n\n.gig-me__chip:hover {\n  transform: translate(-50%, -50%) scale(1.06);\n  box-shadow: 0 6px 18px rgba(15, 27, 28, 0.22);\n}\n\n.gig-me__chip.is-dragging {\n  transform: translate(-50%, -50%) scale(1.12);\n  box-shadow: 0 10px 28px rgba(15, 27, 28, 0.28);\n  cursor: grabbing;\n  transition: transform 0.15s, box-shadow 0.15s;\n  z-index: 10;\n}\n\n.gig-me__chip-tooltip {\n  position: absolute;\n  bottom: calc(100% + 6px);\n  left: 50%;\n  transform: translateX(-50%);\n  background: #0F1B1C;\n  color: #fff;\n  padding: 6px 10px;\n  border-radius: 4px;\n  font-family: var(--f-body);\n  font-size: 11px;\n  font-weight: 500;\n  letter-spacing: 0;\n  text-transform: none;\n  white-space: nowrap;\n  opacity: 0;\n  pointer-events: none;\n  transition: opacity 0.2s;\n}\n\n.gig-me__chip:hover .gig-me__chip-tooltip {\n  opacity: 1;\n}\n\n.gig-me__chip.is-dragging .gig-me__chip-tooltip {\n  opacity: 0;\n}\n\n.gig-me__scores {\n  display: grid;\n  grid-template-columns: repeat(4, 1fr);\n  gap: 1px;\n  margin-top: 16px;\n  background: #d4d4d4;\n  border: 1px solid #d4d4d4;\n  border-radius: 8px;\n  overflow: hidden;\n}\n\n@media (max-width: 599.98px) {\n  .gig-me__scores {\n    grid-template-columns: repeat(2, 1fr);\n  }\n}\n\n.gig-me__score {\n  background: #fff;\n  padding: 12px 12px;\n  text-align: left;\n  position: relative;\n  overflow: hidden;\n}\n\n.gig-me__score::before {\n  content: \"\";\n  position: absolute;\n  left: 0;\n  top: 0;\n  bottom: 0;\n  width: 3px;\n  background: #d4d4d4;\n  transition: background 0.2s;\n}\n\n.gig-me__score[data-zone=\"both\"]::before {\n  background: #277277;\n}\n\n.gig-me__score[data-zone=\"impact\"]::before {\n  background: #049B47;\n}\n\n.gig-me__score[data-zone=\"financial\"]::before {\n  background: #D97B2B;\n}\n\n.gig-me__score[data-zone=\"none\"]::before {\n  background: #6B7A7C;\n}\n\n\/* Pulse when a chip is classified into a new zone *\/\n@keyframes gig-me-classified {\n  0% {\n    box-shadow: 0 3px 10px rgba(15, 27, 28, 0.18);\n  }\n\n  40% {\n    box-shadow: 0 0 0 10px rgba(4, 155, 71, 0.15), 0 3px 10px rgba(15, 27, 28, 0.18);\n  }\n\n  100% {\n    box-shadow: 0 3px 10px rgba(15, 27, 28, 0.18);\n  }\n}\n\n.gig-me__chip.is-classified {\n  animation: gig-me-classified 0.6s ease-out;\n}\n\n\/* Mobile refinements *\/\n@media (max-width: 959.98px) {\n  .gig-me__chip {\n    padding: 6px 9px;\n    font-size: 10.5px;\n  }\n\n  .gig-me__zone-label {\n    font-size: 8.5px;\n  }\n\n  .gig-me__zone-label span {\n    font-size: 9px;\n  }\n}\n\n\/* ============= SECTION SCAFFOLD ============= *\/\n.gig-dm-hub__section-tag::before {\n  content: \"\";\n  display: block;\n  width: 28px;\n  height: 1.5px;\n  background: currentColor;\n}\n\n\/* ============= MATERIALITY EXPLORER (tabs) ============= *\/\n.gig-dm-hub__explorer-tab:hover {\n  color: #0F1B1C;\n  background: #fff;\n}\n\n.gig-dm-hub__explorer-tab[aria-selected=\"true\"] {\n  color: #277277;\n  background: #fff;\n  border-bottom-color: #277277;\n}\n\n.gig-dm-hub__explorer-tab[aria-selected=\"true\"] small {\n  color: #277277;\n  opacity: 1;\n}\n\n.gig-dm-hub__explorer-panel {\n  display: none;\n  padding: 48px;\n  animation: gig-fade-up .35s ease;\n}\n\n.gig-dm-hub__explorer-panel[aria-hidden=\"false\"] {\n  display: block;\n}\n\n@keyframes gig-fade-up {\n  from {\n    opacity: 0;\n    transform: translateY(8px);\n  }\n\n  to {\n    opacity: 1;\n    transform: translateY(0);\n  }\n}\n\n.gig-dm-hub__explorer-grid {\n  display: grid;\n  grid-template-columns: 1fr 1fr;\n  gap: 48px;\n}\n\n@media (max-width: 959.98px) {\n  .gig-dm-hub__explorer-grid {\n    grid-template-columns: 1fr;\n    gap: 24px;\n  }\n\n  .gig-dm-hub__explorer-panel {\n    padding: 24px;\n  }\n\n  .gig-dm-hub__explorer-tab {\n    padding: 16px;\n  }\n}\n\n.gig-dm-hub__criteria dt {\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.08em;\n  text-transform: uppercase;\n  color: #1C5356;\n  margin-bottom: 4px;\n  margin-top: 12px;\n}\n\n.gig-dm-hub__criteria dt:first-child {\n  margin-top: 0;\n}\n\n.gig-dm-hub__criteria dd {\n  font-size: 14px;\n  color: #2A3B3D;\n  margin-bottom: 8px;\n}\n\n.gig-dm-hub__ref {\n  font-family: var(--f-mono);\n  font-size: 12px;\n  color: #6B7A7C;\n  padding-top: 16px;\n  margin-top: 16px;\n  border-top: 1px solid #d4d4d4;\n}\n\n\/* ============= TIMELINE ============= *\/\n.gig-dm-hub__timeline::-webkit-scrollbar {\n  height: 4px;\n}\n\n.gig-dm-hub__timeline::-webkit-scrollbar-track {\n  background: rgba(255, 255, 255, 0.1);\n}\n\n.gig-dm-hub__timeline::-webkit-scrollbar-thumb {\n  background: rgba(255, 255, 255, 0.3);\n  border-radius: 4px;\n}\n\n.gig-dm-hub__milestone {\n  flex: 0 0 260px;\n  background: rgba(255, 255, 255, 0.06);\n  border: 1px solid rgba(255, 255, 255, 0.12);\n  scroll-snap-align: start;\n  transition: all .25s;\n  backdrop-filter: blur(10px);\n}\n\n.gig-dm-hub__milestone:hover {\n  background: rgba(255, 255, 255, 0.1);\n  transform: translateY(-2px);\n  border-color: rgba(255, 255, 255, 0.25);\n}\n\n.gig-dm-hub__milestone--done::before {\n  content: \"\u2713\";\n  position: absolute;\n  top: 16px;\n  right: 16px;\n  width: 22px;\n  height: 22px;\n  background: #049B47;\n  color: #fff;\n  border-radius: 50%;\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  font-size: 11px;\n  font-weight: 700;\n}\n\n.gig-dm-hub__milestone--pending {\n  border-style: dashed;\n  border-color: #D97B2B;\n}\n\n.gig-dm-hub__milestone--pending::before {\n  content: \"IN ATTESA\";\n  position: absolute;\n  top: 16px;\n  right: 16px;\n  font-family: var(--f-mono);\n  font-size: 9px;\n  font-weight: 600;\n  letter-spacing: 0.12em;\n  color: #D97B2B;\n  padding: 3px 8px;\n  border: 1px solid #D97B2B;\n  border-radius: 3px;\n}\n\n\/* ============= DMA 4-STEP PROCESS ============= *\/\n.gig-dm-hub__step {\n  background: #fff;\n}\n\n.gig-dm-hub__step:hover {\n  border-color: #277277;\n  transform: translateY(-3px);\n  box-shadow: 0 12px 32px rgba(39, 114, 119, 0.08);\n}\n\n.gig-dm-hub__step[aria-expanded=\"true\"] {\n  border-color: #277277;\n  background: #E5F0ED;\n}\n\n.gig-dm-hub__step .gig-dm-hub__step-detail {\n  max-height: 0;\n  transition: max-height .4s ease, margin-top .4s ease;\n}\n\n.gig-dm-hub__step[aria-expanded=\"true\"] .gig-dm-hub__step-detail {\n  max-height: 800px;\n  margin-top: 12px;\n}\n\n.gig-dm-hub__step-detail ul {\n  list-style: none;\n  padding: 0;\n}\n\n.gig-dm-hub__step-detail li {\n  font-size: 13px;\n  color: #2A3B3D;\n  padding: 8px 0;\n  padding-left: 24px;\n  position: relative;\n  line-height: 1.45;\n  border-bottom: 1px solid rgba(39, 114, 119, 0.1);\n}\n\n.gig-dm-hub__step-detail li::before {\n  content: \"\";\n  position: absolute;\n  left: 0;\n  top: 14px;\n  width: 12px;\n  height: 1.5px;\n  background: #277277;\n}\n\n.gig-dm-hub__step-ref {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  color: #1C5356;\n  margin-top: 12px;\n  letter-spacing: 0.05em;\n}\n\n.gig-dm-hub__step[aria-expanded=\"true\"] .gig-dm-hub__step-chevron {\n  transform: rotate(180deg);\n}\n\n\/* ============= SECTOR ============= *\/\n.gig-dm-hub__sector::before {\n  content: \"\";\n  position: absolute;\n  top: 0;\n  left: 0;\n  right: 0;\n  height: 3px;\n  background: #277277;\n  transform: scaleX(0);\n  transform-origin: left;\n  transition: transform .3s ease;\n}\n\n.gig-dm-hub__sector:hover::before {\n  transform: scaleX(1);\n}\n\n.gig-dm-hub__sector:hover {\n  transform: translateY(-3px);\n  box-shadow: 0 12px 32px rgba(39, 114, 119, 0.08);\n  border-color: #277277;\n}\n\n\/* ============= DATA ANALYSIS \u2014 BIG STATS ============= *\/\n\n.gig-dm-hub__stats {\n  display: grid;\n  grid-template-columns: repeat(4, 1fr);\n  gap: 1px;\n  background: #d4d4d4;\n}\n\n.gig-dm-hub__stat-num {\n  font-size: clamp(2.5rem, 4vw, 3.5rem);\n  letter-spacing: -0.03em;\n  line-height: 1;\n}\n\n.gig-dm-hub__stat-num span {\n  font-size: 24px;\n  color: #2A3B3D;\n  font-weight: 600;\n}\n\n.gig-dm-hub__stat-label {\n  color: #2A3B3D;\n  line-height: 1.4;\n}\n\n\/* ============= FRAMEWORK COMPARISON ============= *\/\n.gig-dm-hub__compare-table th,\n.gig-dm-hub__compare-table td {\n  padding: 16px 24px;\n  text-align: left;\n  border-bottom: 1px solid #d4d4d4;\n  vertical-align: top;\n}\n\n.gig-dm-hub__compare-table th {\n  background: #f6f6f6;\n  font-family: var(--f-display);\n  font-weight: 600;\n  letter-spacing: -0.01em;\n  font-size: 14px;\n  color: #0F1B1C;\n  border-bottom: 2px solid #d4d4d4;\n}\n\n.gig-dm-hub__compare-table th:first-child {\n  background: #1C5356;\n  color: #fff;\n}\n\n.gig-dm-hub__compare-table td:first-child {\n  font-family: var(--f-mono);\n  font-size: 12px;\n  font-weight: 500;\n  letter-spacing: 0.04em;\n  color: #1C5356;\n  background: #f6f6f6;\n  text-transform: uppercase;\n  width: 180px;\n}\n\n.gig-dm-hub__compare-table tr:last-child td {\n  border-bottom: 0;\n}\n\n.gig-dm-hub__compare-table tr:hover td:not(:first-child) {\n  background: #E5F0ED;\n}\n\n@media (max-width: 959.98px) {\n  .gig-dm-hub__compare {\n    overflow-x: auto;\n  }\n\n  .gig-dm-hub__compare-table {\n    min-width: 640px;\n  }\n}\n\n\/* ============= FREE TOOLS STRIP ============= *\/\n.gig-dm-hub__tool {\n  grid-column: span 2;\n}\n\n\/* default: 3 tiles per row *\/\n.gig-dm-hub__tool:nth-child(-n+2) {\n  grid-column: span 3;\n}\n\n\/* top 2 featured tiles *\/\n@media (max-width: 959.98px) {\n  .gig-dm-hub__tools {\n    grid-template-columns: repeat(2, 1fr);\n  }\n\n  .gig-dm-hub__tool,\n  .gig-dm-hub__tool:nth-child(-n+2) {\n    grid-column: span 1;\n  }\n\n  .gig-dm-hub__tool:nth-child(5) {\n    grid-column: span 2;\n  }\n\n  \/* 5th tile full-width on tablet *\/\n}\n\n@media (min-width: 960px) {\n  .gig-dm-hub__tools {\n    grid-template-columns: repeat(6, 1fr);\n  }\n}\n\n@media (max-width: 599.98px) {\n  .gig-dm-hub__tools {\n    grid-template-columns: 1fr;\n  }\n\n  .gig-dm-hub__tool:nth-child(5) {\n    grid-column: span 1;\n  }\n}\n\n.gig-dm-hub__tool {\n  transition: all .25s;\n  display: flex;\n  flex-direction: column;\n}\n\n.gig-dm-hub__tool:hover {\n  border-color: #D97B2B;\n  transform: translateY(-3px);\n  box-shadow: 0 12px 32px rgba(217, 123, 43, 0.1);\n}\n\n.gig-dm-hub__tool-label::before {\n  content: \"\";\n  width: 6px;\n  height: 6px;\n  border-radius: 50%;\n  background: #D97B2B;\n}\n\n.gig-dm-hub__tool:nth-child(-n+2) h3 {\n  font-size: 1.55rem;\n  \/* featured tiles get larger heading *\/\n}\n\n.gig-dm-hub__tool:nth-child(-n+2) .gig-dm-hub__tool-label::after {\n  content: \" \u00b7 Strumento chiave\";\n  color: #277277;\n  font-weight: 700;\n}\n\n\/* ============= ARTICLES GRID ============= *\/\n\n.gig-dm-hub__article {\n  transition: all .25s;\n  min-height: 260px;\n}\n\n.gig-dm-hub__article:hover {\n  border-color: #277277;\n  transform: translateY(-3px);\n  box-shadow: 0 12px 32px rgba(39, 114, 119, 0.06);\n}\n\n\/* ============= CONVERSION BLOCK ============= *\/\n\n.gig-dm-hub__convert {\n  background: #1C5356;\n  color: #fff;\n  border-radius: 16px;\n  padding: 96px 64px;\n  position: relative;\n  overflow: hidden;\n}\n\n.gig-dm-hub__convert::before {\n  content: \"\";\n  position: absolute;\n  top: -120px;\n  right: -120px;\n  width: 400px;\n  height: 400px;\n  background: radial-gradient(circle, rgba(4, 155, 71, 0.3) 0%, transparent 70%);\n  border-radius: 50%;\n  pointer-events: none;\n}\n\n.gig-dm-hub__convert-inner {\n  grid-template-columns: 1.4fr 1fr;\n}\n\n@media (max-width: 959.98px) {\n  .gig-dm-hub__convert-inner {\n    grid-template-columns: 1fr;\n  }\n\n  .gig-dm-hub__convert {\n    padding: 48px 32px;\n  }\n}\n\n.gig-dm-hub__convert h2 {\n  color: #fff;\n  font-size: clamp(1.8rem, 3.5vw, 2.8rem);\n  letter-spacing: -0.025em;\n  line-height: 1.05;\n  margin-bottom: 24px;\n}\n\n.gig-dm-hub__convert h2 em {\n  font-style: normal;\n  color: #9CCFC5;\n  display: block;\n}\n\n.gig-dm-hub__convert p {\n  color: #C8D8D6;\n  font-size: 1.05rem;\n  line-height: 1.55;\n  margin-bottom: 32px;\n  max-width: 520px;\n}\n\n.dot-green span::before {\n  content: \"\";\n  width: 14px;\n  height: 14px;\n  background: #049B47;\n  border-radius: 50%;\n  display: inline-block;\n  position: relative;\n}\n\n.gig-dm-hub__convert-bar-label {\n  flex: 0 0 auto;\n  color: #C8D8D6;\n  text-transform: uppercase;\n  font-size: 10px;\n  letter-spacing: 0.1em;\n}\n\n.gig-dm-hub__convert-bar-fill {\n  height: 100%;\n  background: linear-gradient(90deg, #049B47, #9CCFC5);\n  border-radius: 3px;\n  transition: width 1.5s cubic-bezier(0.4, 0, 0.2, 1);\n}\n\n\n\/* ============= UTILS ============= *\/\n\n.gig-dm-hub__reveal {\n  opacity: 0;\n  transform: translateY(20px);\n  transition: opacity .6s ease, transform .6s ease;\n}\n\n.gig-dm-hub__reveal.is-visible {\n  opacity: 1;\n  transform: translateY(0);\n}\n\n@media (prefers-reduced-motion: reduce) {\n\n  .gig-dm-hub *,\n  .gig-dm-hub *::before,\n  .gig-dm-hub *::after {\n    animation-duration: 0.01ms !important;\n    animation-iteration-count: 1 !important;\n    transition-duration: 0.01ms !important;\n  }\n\n  .gig-dm-hub__reveal {\n    opacity: 1;\n    transform: none;\n  }\n}\n\n@media (max-width: 599.98px) {\n\n  .gig-dm-hub__convert,\n  .gig-dm-hub__article,\n  .gig-dm-hub__tool,\n  .gig-dm-hub__stat {\n    padding: 20px;\n  }\n\n  .gig-dm-hub__step {\n    min-height: unset;\n  }\n\n  <\/style>\n\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-2a174dcf-d34e-48b6-adcf-2d419f8b8b88 areoi-strip areoi-element strip alignfull\">\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(229, 240, 237,1)\">\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-7e6fc1f5-f96a-4a4d-9709-3b86d633552a 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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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<span class=\"gig-dm-hub__eyebrow d-inline-flex align-items-center gap-2 fs-12 fw-500 text-uppercase text-green-277277 border-green-277277 px-4 py-2 rounded-100 mb-20 mb-lg-32\">Hub \u00b7 Doppia rilevanza \u00b7 Aggiornato ad aprile 2026<\/span>\n\n\n\n<h1 class=\"wp-block-heading mb-2 tr m-fs-20 fs-64 max-width-lg-508 has-contrast-color has-text-color has-link-color wp-elements-1\" style=\"font-style:normal;font-weight:900\">Doppia rilevanza, semplificata\u00a0per il 2026.<\/h1>\n\n\n\n<p class=\"mb-4 mb-lg-5 m-fs-16 tr max-width-lg-508 wp-block-paragraph\" style=\"font-size:20px\">La guida completa alla valutazione della doppia rilevanza secondo gli ESRS semplificati, la Direttiva\u00a0(UE)\u00a02026\/47 e la EFRAG Implementation Guidance 1. Per le imprese che si preparano alla rendicontazione CSRD della seconda ondata (Wave 2) e per le PMI che si allineano allo standard volontario per le PMI (VSME).<\/p>\n\n\n\r\n\t\t<div  class=\"block-0759fe9d-fbf4-4a27-b229-6aceb4c3fbe5 areoi-element d-flex gap-20 flex-wrap mb-20 mb-lg-32\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t\t\t\r\n\t\t<a \r\n\t\t\t\r\n\t\t\tclass=\"block-f035e197-ee26-461a-97c9-f0d999f4f37f btn areoi-has-url position-relative fs-16 primary-button-arrow tr btn-primary text-nowrap\"\r\n\t href=\"https:\/\/generationimpact.global\/start-free\/\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\tInizia la tua DMA gratuita \r\n\t\t\t\t\t\r\n\t\t\t\t\t \r\n\t\t\t\t<\/a>\r\n\t\t\t\n\n\r\n\t\t\t\t\r\n\t\t<a \r\n\t\t\t\r\n\t\t\tclass=\"block-edf3cb78-c203-4856-81dc-1926681e4605 btn areoi-has-url position-relative fs-16 tr btn-secondary text-nowrap\"\r\n\t href=\"#dma-process\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\tCome funziona la DMA \r\n\t\t\t\t\t\r\n\t\t\t\t\t \r\n\t\t\t\t<\/a>\r\n\t\t\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<div class=\"d-flex gap-32 flex-wrap pt-4 border-top-1-neutral-300 fs-12 text-uppercase text-neutral-500\">\n            <span class=\"d-inline-flex gap-2 align-items-center\"><svg viewbox=\"0 0 16 16\" fill=\"none\" stroke-width=\"2\" style=\"width:12px; height:12px; stroke:#277277;\">\n                <path d=\"M3 8l3 3 7-7\"><\/path>\n              <\/svg>Allineato a EFRAG IG 1<\/span>\n            <span class=\"d-inline-flex gap-2 align-items-center\"><svg viewbox=\"0 0 16 16\" fill=\"none\" stroke-width=\"2\" style=\"width:12px; height:12px; stroke:#277277;\">\n                <path d=\"M3 8l3 3 7-7\"><\/path>\n              <\/svg>Pronto per gli ESRS semplificati<\/span>\n            <span class=\"d-inline-flex gap-2 align-items-center\"><svg viewbox=\"0 0 16 16\" fill=\"none\" stroke-width=\"2\" style=\"width:12px; height:12px; stroke:#277277;\">\n                <path d=\"M3 8l3 3 7-7\"><\/path>\n              <\/svg>Post Omnibus I<\/span>\n          <\/div>\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 ps-lg-0\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- Interactive Materiality Explorer -->\n  <div class=\"position-relative w-100 me-auto\">\n    <div class=\"gig-me position-relative w-100 bg-white shadow overflow-hidden pt-lg-4 px-lg-4 pb-lg-3 p-4 border-neutral-200 rounded-8\" style=\"user-select: none;\" role=\"region\" aria-label=\"Esploratore interattivo della doppia rilevanza\">\n      <div class=\"gig-me__header d-flex align-items-center justify-content-between flex-wrap gap-2 mb-12\">\n        <span class=\"gig-me__header-title ff-mono fs-10 fw-600 text-uppercase d-inline-flex align-items-center gap-2 text-green-1c5356 ls-1p5\">Live \u00b7 Esploratore della rilevanza<\/span>\n        <button class=\"gig-me__reset ff-mono fs-10 fw-600 text-uppercase text-neutral-500 rounded-4 d-inline-flex align-items-center gap-1 border-neutral-200 ls-1p5 px-10 py-6\" style=\"transition: all .2s;\" id=\"gigMeReset\" type=\"button\" aria-label=\"Ripristina le posizioni predefinite\">\n          <svg viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" style=\"width: 11px; height: 11px;\" stroke-linejoin=\"round\">\n            <path d=\"M2 8a6 6 0 109-5.2M11 2v3h-3\"><\/path>\n          <\/svg>\n          Reimposta\n        <\/button>\n      <\/div>\n\n      <div class=\"gig-me__canvas position-relative w-100 overflow-hidden rounded-10\" id=\"gigMeCanvas\">\n        <!-- SVG backdrop with two overlapping lenses -->\n        <svg class=\"gig-me__backdrop position-absolute w-100\" viewbox=\"0 0 550 500\" preserveaspectratio=\"xMidYMid meet\" aria-hidden=\"true\">\n          <defs>\n            <radialgradient id=\"gigMeLensLeft\" cx=\"40%\" cy=\"40%\">\n              <stop offset=\"0%\" stop-color=\"#049B47\" stop-opacity=\"0.22\"><\/stop>\n              <stop offset=\"100%\" stop-color=\"#277277\" stop-opacity=\"0.08\"><\/stop>\n            <\/radialgradient>\n            <radialgradient id=\"gigMeLensRight\" cx=\"60%\" cy=\"40%\">\n              <stop offset=\"0%\" stop-color=\"#D97B2B\" stop-opacity=\"0.18\"><\/stop>\n              <stop offset=\"100%\" stop-color=\"#277277\" stop-opacity=\"0.08\"><\/stop>\n            <\/radialgradient>\n            <pattern id=\"gigMeDots\" x=\"0\" y=\"0\" width=\"18\" height=\"18\" patternunits=\"userSpaceOnUse\">\n              <circle cx=\"9\" cy=\"9\" r=\"0.6\" fill=\"#277277\" opacity=\"0.15\"><\/circle>\n            <\/pattern>\n          <\/defs>\n          <rect width=\"550\" height=\"500\" fill=\"url(#gigMeDots)\"><\/rect>\n          <circle cx=\"192\" cy=\"230\" r=\"150\" fill=\"url(#gigMeLensLeft)\" stroke=\"#277277\" stroke-width=\"1\" stroke-dasharray=\"3 4\" opacity=\"0.7\"><\/circle>\n          <circle cx=\"358\" cy=\"230\" r=\"150\" fill=\"url(#gigMeLensRight)\" stroke=\"#D97B2B\" stroke-width=\"1\" stroke-dasharray=\"3 4\" opacity=\"0.7\"><\/circle>\n          <text x=\"100\" y=\"60\" font-family=\"Red Hat Mono, monospace\" font-size=\"9.5\" font-weight=\"600\" fill=\"#277277\" letter-spacing=\"1.5\" text-anchor=\"middle\">INSIDE-OUT<\/text>\n          <text x=\"450\" y=\"60\" font-family=\"Red Hat Mono, monospace\" font-size=\"9.5\" font-weight=\"600\" fill=\"#D97B2B\" letter-spacing=\"1.5\" text-anchor=\"middle\">OUTSIDE-IN<\/text>\n        <\/svg>\n\n        <!-- Zone labels -->\n        <div class=\"gig-me__zone-label position-absolute ff-mono fs-9 fw-600 ls-1p5 text-uppercase text-center z-1\" style=\"left: 16%; top: 20%; pointer-events: none;\"><span class=\"fs-10 fw-700\">Per impatto<\/span><span class=\"d-block has-red-hat-display-font-family fs-10 fw-700 text-uppercase mt-1 text-green-1c5356\">Rilevante<\/span><\/div>\n        <div class=\"gig-me__zone-label position-absolute ff-mono fs-9 fw-600 ls-1p5 text-uppercase text-center z-1\" style=\"left: 50%; top: 20%; transform: translateX(-50%); pointer-events: none;\"><span class=\"fs-10 fw-700\">Doppiamente<\/span><span class=\"d-block has-red-hat-display-font-family fs-10 fw-700 text-uppercase mt-1 text-green-1c5356\">Rilevante<\/span><\/div>\n        <div class=\"gig-me__zone-label  position-absolute ff-mono fs-9 fw-600 ls-1p5 text-uppercase text-center z-1\" style=\"right: 16%; top: 20%; pointer-events: none;\"><span class=\"fs-10 fw-700\">Finanziariamente<\/span><span class=\"d-block has-red-hat-display-font-family fs-10 fw-700 text-uppercase mt-1 text-green-1c5356\">Rilevante<\/span><\/div>\n        <div class=\"gig-me__zone-label  position-absolute ff-mono fs-9 fw-600 ls-1p5 text-uppercase text-center z-1\" style=\"left: 50%; bottom: 6%; transform: translateX(-50%); color: var(--gig-mute); pointer-events: none;\"><span class=\"fs-10\">Non<\/span><span style=\"color: var(--gig-mute);\" class=\"d-block has-red-hat-display-font-family fs-10 fw-700 text-uppercase mt-1 text-green-1c5356\">Rilevante<\/span><\/div>\n\n        <!-- Draggable ESRS topic chips &#8212; populated by JS -->\n      <\/div>\n\n      <div class=\"gig-me__scores\" aria-live=\"polite\">\n        <div class=\"gig-me__score\" data-zone=\"both\">\n          <span class=\"gig-me__score-num d-block has-red-hat-display-font-family fs-24 m-fs-16 fw-800 ps-2\" data-count=\"both\">0<\/span>\n          <span class=\"gig-me__score-lbl d-block ff-mono fs-9 fw-500 ls-1p5 text-uppercase mt-1 ps-2 text-neutral-500 lh-sm\">Doppia rilevanza<\/span>\n        <\/div>\n        <div class=\"gig-me__score\" data-zone=\"impact\">\n          <span class=\"gig-me__score-num d-block has-red-hat-display-font-family fs-24 m-fs-16 fw-800 ps-2\" data-count=\"impact\">0<\/span>\n          <span class=\"gig-me__score-lbl d-block ff-mono fs-9 fw-500 ls-1p5 text-uppercase mt-1 ps-2 text-neutral-500 lh-sm\">Solo impatto<\/span>\n        <\/div>\n        <div class=\"gig-me__score\" data-zone=\"financial\">\n          <span class=\"gig-me__score-num d-block has-red-hat-display-font-family fs-24 m-fs-16 fw-800 ps-2\" data-count=\"financial\">0<\/span>\n          <span class=\"gig-me__score-lbl d-block ff-mono fs-9 fw-500 ls-1p5 text-uppercase mt-1 ps-2 text-neutral-500 lh-sm\">Solo finanziaria<\/span>\n        <\/div>\n        <div class=\"gig-me__score\" data-zone=\"none\">\n          <span class=\"gig-me__score-num d-block has-red-hat-display-font-family fs-24 m-fs-16 fw-800 ps-2\" data-count=\"none\">0<\/span>\n          <span class=\"gig-me__score-lbl d-block ff-mono fs-9 fw-500 ls-1p5 text-uppercase mt-1 ps-2 text-neutral-500 lh-sm\">Non rilevante<\/span>\n        <\/div>\n      <\/div>\n\n      <div class=\"gig-me__hint ff-mono mt-12 fs-10 fw-500 ls-1p5 text-uppercase text-neutral-500 text-center d-flex align-items-center justify-content-center gap-2\">\n        <svg viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" style=\"width: 12px; height: 12px; stroke: #277277\">\n          <path d=\"M8 2v12M2 8h12M5 5l6 6M5 11l6-6\"><\/path>\n        <\/svg>\n        Trascina un tema tra le lenti per classificarlo\n      <\/div>\n    <\/div>\n  <\/div>\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-dd92491b-2a2e-4b8c-907b-3e6305f0fcb2 areoi-strip areoi-element strip alignfull\">\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-0c6db9a8-98d2-40a1-a32d-a00ab0c9657f areoi-element container container-py-80\">\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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-2a790a08-b5ed-4410-9198-8f85ccd71d5d areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-8a736e3a-34c7-4576-8dd8-be949bf10db0 areoi-tabs\">\r\n\t\t\t\n\r\n\t\t<nav  class=\"block-26013382-50e0-4aa3-84a7-8c3b7f7caca7 nav nav-tabs\">\r\n\t\t\t\n\r\n\t\t<a  class=\"block-09aa41d2-a2a0-4378-8dd2-c65913ca2a98 nav-link flex-1 active\" href=\"#tab-1\">\r\n\t\t\tRilevanza d\u2019impatto\r\n\t\t<\/a>\r\n\t\n\n\r\n\t\t<a  class=\"block-ac488f21-650e-4868-80bb-8966588a1c20 nav-link flex-1\" href=\"#tab-2\">\r\n\t\t\tRilevanza finanziaria\r\n\t\t<\/a>\r\n\t\n\n\r\n\t\t<a  class=\"block-e4ebac54-bc1c-4bba-b27f-cc2b7b533f53 nav-link flex-1\" href=\"#tab-3\">\r\n\t\t\tDoppia rilevanza\r\n\t\t<\/a>\r\n\t\n \r\n\t\t<\/nav>\r\n\t\n\n\r\n\t\t<div id=\"tab-1\" class=\"block-0eb7ca3c-18d2-4108-a5a0-018fead6e553 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-a357ce90-eb0a-4cb4-b586-2f527336c284 areoi-element d-flex flex-column flex-lg-row gap-20 gap-lg-5\">\r\n\t\t\t\r\n\t\t\t\n\n<div class=\"flex-1\">\n          <p class=\"fs-20 m-fs-16 fw-700 mb-2\">L\u2019effetto dell\u2019impresa sulle persone e sull\u2019ambiente<\/p>\n          <p class=\"fs-16 m-fs-14\">La rilevanza d\u2019impatto riguarda gli impatti effettivi e potenziali, positivi e negativi, che l\u2019impresa ha sull\u2019ambiente e sulle persone, compresi i lavoratori, gli attori della catena del valore, le comunit\u00e0 interessate e i consumatori. Viene valutata indipendentemente dal fatto che tali impatti generino conseguenze finanziarie per l\u2019impresa stessa.<\/p>\n          <p class=\"fs-16 m-fs-14\">Secondo l\u2019ESRS 1, gli impatti sono valutati sulle attivit\u00e0 proprie dell\u2019impresa e sulla sua catena del valore a monte e a valle. Quando viene individuato un potenziale impatto negativo sui diritti umani, la gravit\u00e0 prevale sulla probabilit\u00e0.<\/p>\n          <div class=\"gig-dm-hub__ref\">Fonte: ESRS 1 \u00a743\u201345; EFRAG IG 1 \u00a72.2<\/div>\n        <\/div>\n        <dl class=\"gig-dm-hub__criteria bg-green-e5f0ed rounded-8 p-20 flex-1\" style=\"border-left: 3px solid #277277\">\n          <dt>Entit\u00e0<\/dt>\n          <dd>Quanto \u00e8 grave l\u2019impatto sulle persone o sull\u2019ambiente.<\/dd>\n          <dt>Portata<\/dt>\n          <dd>Quanto \u00e8 diffuso l\u2019impatto: numero di persone coinvolte o estensione del danno ambientale.<\/dd>\n          <dt>Irrimediabilit\u00e0<\/dt>\n          <dd>Quanto \u00e8 difficile porre rimedio al danno o invertirlo.<\/dd>\n          <dt>Probabilit\u00e0<\/dt>\n          <dd>Solo per gli impatti potenziali: la probabilit\u00e0 che l\u2019impatto si verifichi.<\/dd>\n        <\/dl>\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 id=\"tab-2\" class=\"block-6a6b014f-3329-45ed-a095-5ee6008d19af areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-e9de3a9e-419f-44c2-b67b-fc79d83eb9b8 areoi-element d-flex flex-column flex-lg-row gap-20 gap-lg-5\">\r\n\t\t\t\r\n\t\t\t\n\n<div class=\"flex-1\">\n          <p class=\"fs-20 m-fs-16 fw-700 mb-2\">Gli effetti della sostenibilit\u00e0 sull\u2019impresa<\/p>\n          <p class=\"fs-16 m-fs-14\">La rilevanza finanziaria riguarda le questioni di sostenibilit\u00e0 che generano, o si pu\u00f2 ragionevolmente prevedere che generino, effetti finanziari sull\u2019impresa: sul suo sviluppo, sui risultati, sulla posizione, sul costo del capitale o sull\u2019accesso ai finanziamenti, nel breve, medio o lungo termine.<\/p>\n          <p class=\"fs-16 m-fs-14\">Questa prospettiva \u00e8 allineata al concetto di rilevanza di IFRS S1 \/ ISSB, favorendo l\u2019interoperabilit\u00e0. Una questione di sostenibilit\u00e0 pu\u00f2 dare origine a rischi che erodono valore o a opportunit\u00e0 che lo creano.<\/p>\n          <div class=\"gig-dm-hub__ref\">Fonte: ESRS 1 \u00a749; EFRAG\u2013ISSB Interoperability Guidance (maggio 2024)<\/div>\n        <\/div>\n        <dl class=\"flex-1 gig-dm-hub__criteria bg-green-e5f0ed rounded-8 p-20\" style=\"border-left: 3px solid #277277\">\n          <dt>Dimensione<\/dt>\n          <dd>La dimensione dell\u2019effetto finanziario sui risultati o sulla posizione dell\u2019impresa.<\/dd>\n          <dt>Probabilit\u00e0<\/dt>\n          <dd>La probabilit\u00e0 che l\u2019effetto finanziario si concretizzi.<\/dd>\n          <dt>Orizzonte temporale<\/dt>\n          <dd>Breve termine (\u2264 1 anno), medio termine (1\u20135 anni), lungo termine (&gt; 5 anni).<\/dd>\n          <dt>Dipendenza<\/dt>\n          <dd>Dipendenza da risorse naturali, umane o sociali a prezzo e qualit\u00e0 adeguati.<\/dd>\n        <\/dl>\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 id=\"tab-3\" class=\"block-1f18050c-5050-498b-9985-000683cef305 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-5f2c14a2-0ee6-4e3d-85ea-ff26c6c221b3 areoi-element d-flex flex-column flex-lg-row gap-20 gap-lg-5\">\r\n\t\t\t\r\n\t\t\t\n\n<div class=\"flex-1\">\n          <p class=\"fs-20 m-fs-16 fw-700 mb-2\">La prospettiva combinata<\/p>\n          <p class=\"fs-16 m-fs-14\">Una questione di sostenibilit\u00e0 \u00e8 rilevante per l\u2019impresa quando soddisfa i criteri della rilevanza d\u2019impatto, della rilevanza finanziaria o di entrambe. Il processo di DMA individua le questioni rilevanti in entrambe le prospettive e il risultato determina quali requisiti di informativa ESRS si applicano.<\/p>\n          <p class=\"fs-16 m-fs-14\">Con gli ESRS semplificati, la rilevanza opera come filtro generale: vengono comunicate solo le informazioni rilevanti. Il principio di rappresentazione fedele disciplina la dichiarazione sulla sostenibilit\u00e0 nel suo complesso.<\/p>\n          <div class=\"gig-dm-hub__ref\">Fonte: ESRS 1 \u00a719\u201332 (semplificato); parere tecnico EFRAG, 3 dicembre 2025\n          <\/div>\n        <\/div>\n        <dl class=\"flex-1 gig-dm-hub__criteria bg-green-e5f0ed rounded-8 p-20\" style=\"border-left: 3px solid #277277\">\n          <dt>Una delle due soglie<\/dt>\n          <dd>\u00c8 sufficiente la rilevanza d\u2019impatto OPPURE quella finanziaria.<\/dd>\n          <dt>Interazione<\/dt>\n          <dd>Le questioni rilevanti per impatto diventano spesso finanziariamente rilevanti nel tempo, e viceversa.<\/dd>\n          <dt>Proporzionalit\u00e0<\/dt>\n          <dd>Informazioni ragionevoli e dimostrabili disponibili senza costi o sforzi eccessivi, secondo l\u2019ESRS 1 semplificato.\n          <\/dd>\n          <dt>Rappresentazione fedele<\/dt>\n          <dd>La valutazione deve fornire una rappresentazione completa, neutrale e accurata degli IRO rilevanti.<\/dd>\n        <\/dl>\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\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-be6fe712-ddc6-4534-986e-2a13c7f789ec areoi-strip areoi-element strip alignfull\">\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(28, 83, 86,1)\">\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-dc220a1a-7637-4b06-8b89-cd9f6ebfe7d8 areoi-element container container-py-80\">\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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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\">\r\n\t\t\t\r\n\t\t\t\n\n<div id=\"regulatory-timeline\">\n      <div class=\"mb-20 mb-lg-32 gig-dm-hub__reveal\">\n        <span class=\"gig-dm-hub__section-tag d-inline-flex align-items-center gap-2 ff-mono fs-11 fw-500 text-uppercase mb-3 text-green-c8d8d6 ls-1p3\">02 \u00b7 Stato normativo<\/span>\n        <h2 class=\"fs-40 m-fs-18 fw-900 mb-20 mb-lg-32 text-white\">Dove siamo, dove stiamo andando.<\/h2>\n        <p class=\"fs-20 m-fs-16 mb-0 text-green-c8d8d6\">\n          Il quadro normativo della doppia rilevanza si \u00e8 evoluto rapidamente nel corso del 2025 e all\u2019inizio del 2026. La cronologia qui sotto ripercorre ogni tappa rilevante, dalla CSRD originaria fino all\u2019adozione attesa dell\u2019atto delegato.\n        <\/p>\n      <\/div>\n\n      <div class=\"gig-dm-hub__timeline-wrap position-relative gig-dm-hub__reveal\">\n        <div class=\"gig-dm-hub__timeline d-flex gap-2 pb-4 overflow-xxl-styled\" style=\"overflow-x: auto;scroll-snap-type: x proximity; -webkit-overflow-scrolling: touch;\" role=\"list\">\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--done\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Gen 2023<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Entrata in vigore della CSRD<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">La Direttiva (UE) 2022\/2464 rende la valutazione della doppia rilevanza un obbligo di legge per le imprese rientranti nell\u2019ambito di applicazione.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">Direttiva (UE) 2022\/2464<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--done\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Lug 2023<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Adottato il primo set di ESRS<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">Il Regolamento delegato (UE) 2023\/2772 della Commissione adotta la prima serie di principi europei di rendicontazione di sostenibilit\u00e0 (ESRS).<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">Reg. delegato (UE) 2023\/2772<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--done\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Mag 2024<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Pubblicata la EFRAG IG 1<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">La EFRAG Implementation Guidance 1 (Materiality Assessment) fornisce il processo illustrativo di riferimento per la DMA.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">EFRAG IG 1 (definitiva)<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--done\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Feb 2025<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Proposto il pacchetto Omnibus I<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">La Commissione propone il pacchetto di semplificazione &#8220;Omnibus&#8221; (COM(2025) 80 e 81) per modificare la CSRD, la CSDDD e la Tassonomia UE.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">COM(2025) 80 \u00b7 COM(2025) 81<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--done\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Lug 2025<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Bozze di consultazione degli ESRS<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">L\u2019EFRAG pubblica le bozze di 12 ESRS rivisti per la consultazione pubblica, proponendo una riduzione di circa il 61% dei data point obbligatori.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">EFRAG Sustainability Reporting Board<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--done\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Dic 2025<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Consegnato il parere tecnico dell\u2019EFRAG<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">Il 3 dicembre 2025 l\u2019EFRAG presenta alla Commissione europea il parere tecnico definitivo sugli ESRS semplificati.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">ESRS semplificati EFRAG<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--done\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Feb 2026<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Pubblicata la Direttiva (UE) 2026\/47<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">La Direttiva Omnibus dettagliata \u00e8 pubblicata nella Gazzetta ufficiale il 26 febbraio 2026; innalza le soglie CSRD a 1.000 dipendenti e 450 milioni di euro di fatturato.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">Direttiva (UE) 2026\/47<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--done\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Mar 2026<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Direttiva in vigore<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">La Direttiva (UE) 2026\/47 entra in vigore il 18 marzo 2026, venti giorni dopo la pubblicazione.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">GUUE 26 febbraio 2026<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--pending\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Met\u00e0 2026<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Atto delegato sugli ESRS rivisti<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">La Commissione dovrebbe adottare l\u2019atto delegato che modifica gli ESRS. Segue un periodo di feedback di un mese, poi l\u2019esame di Parlamento e Consiglio.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">In attesa di adozione<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--pending\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Esercizio 2026<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Applicazione anticipata volontaria<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">Una volta adottato l\u2019atto delegato, le imprese che rendicontano per l\u2019esercizio 2026 potranno applicare volontariamente in anticipo gli ESRS semplificati.<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">Indicazione della Commissione<\/div>\n          <\/div>\n\n          <div class=\"gig-dm-hub__milestone rounded-10 position-relative p-20 p-lg-4 gig-dm-hub__milestone--pending\" role=\"listitem\">\n            <div class=\"gig-dm-hub__milestone-date ff-mono fs-11 fw-600 text-uppercase mb-12 ls-1p5 text-green-cfe0e1\">Esercizio 2027<\/div>\n            <h3 class=\"fw-700 fs-20 m-fs-16 text-white\">Applicazione degli ESRS semplificati<\/h3>\n            <p class=\"fs-14 text-green-cfe0e1 m-fs-12\">Primo anno di rendicontazione obbligatoria con gli ESRS semplificati per le imprese della seconda ondata (Wave 2) (oltre 1.000 dipendenti, oltre 450 milioni di euro di fatturato).<\/p>\n            <div class=\"gig-dm-hub__milestone-source ff-mono fs-10 text-green-cfe0e1 mt-12 pt-12 ls-1p5\" style=\"border-top: 1px solid rgba(255,255,255,0.1);\">Calendario post Omnibus I<\/div>\n          <\/div>\n        <\/div>\n        <div class=\"gig-dm-hub__timeline-hint ff-mono fs-11 text-green-cfe0e1 ls-1p5 text-uppercase mt-3 d-flex align-items-center gap-2\">\n          <svg width=\"14\" height=\"14\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n            <path d=\"M2 8h12M9 3l5 5-5 5\"><\/path>\n          <\/svg>\n          Scorri in orizzontale per esplorare la cronologia completa\n        <\/div>\n      <\/div>\n<\/div>\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-fc226794-84bb-4009-ae13-08618a0542af areoi-strip areoi-element strip alignfull\">\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-74352907-0d26-48ab-9bbf-9783eda6f25c areoi-element container container-py-80\">\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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- =========================================================\n     SECTION 3 &#8212; 4-STEP DMA PROCESS\n     ========================================================= -->\n<div id=\"dma-process\">\n  <div class=\"mb-20 mb-lg-32 gig-dm-hub__reveal\">\n    <span class=\"gig-dm-hub__section-tag d-inline-flex align-items-center gap-2 ff-mono fs-11 fw-500 text-uppercase mb-3 text-green-277277 ls-1p3\">03 \u00b7 Guida pratica<\/span>\n    <h2 class=\"fs-40 m-fs-18 fw-900 mb-20 mb-lg-32\">La DMA in quattro fasi.<\/h2>\n    <p class=\"fs-20 m-fs-16 mb-0\">\n      La EFRAG Implementation Guidance 1 definisce un processo in quattro fasi basato su principi. Gli ESRS semplificati consentono sia l\u2019approccio top-down sia quello bottom-up. Seleziona una fase per i dettagli.\n    <\/p>\n  <\/div>\n\n  <div class=\"gig-dm-hub__steps d-flex flex-column gap-20 grid-xs-md-2 grid-lg-4 mt-5 gig-dm-hub__reveal\">\n    <button class=\"gig-dm-hub__step border-neutral-300 rounded-10 position-relative text-start w-100 d-flex flex-column gap-3 p-20 p-lg-4\" style=\"transition: all .25s ease;\" aria-expanded=\"false\" data-step=\"1\">\n      <span class=\"gig-dm-hub__step-chevron position-absolute d-flex align-items-center justify-content-center wh-28 text-green-277277\" style=\"top: 24px;  right: 24px;  transition: transform .3s;\">\n        <svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n          <path d=\"M4 6l4 4 4-4\"><\/path>\n        <\/svg>\n      <\/span>\n      <div class=\"ff-mono fs-14 m-fs-12 fw-600 mb-2 text-green-277277\">FASE 01<\/div>\n      <h3 class=\"fs-20 m-fs-16\">Mappa il contesto organizzativo<\/h3>\n      <p class=\"gig-dm-hub__step-lede fs-14 mb-0 text-green-153f42 flex-grow-1\">Analizza il modello di business, la catena del valore, le aree geografiche, il contesto normativo e l\u2019universo degli stakeholder.<\/p>\n      <div class=\"gig-dm-hub__step-detail overflow-hidden mt-0\">\n        <ul>\n          <li>Mappa le attivit\u00e0 aziendali e la loro ubicazione lungo la catena del valore<\/li>\n          <li>Individua gli stakeholder interessati (ESRS 1, par. 24)<\/li>\n          <li>Individua gli utilizzatori delle dichiarazioni sulla sostenibilit\u00e0 (investitori, autorit\u00e0 di vigilanza, controparti)<\/li>\n          <li>Esamina le valutazioni della rilevanza e gli obblighi di informativa esistenti<\/li>\n          <li>Documenta le ipotesi e le decisioni sul perimetro<\/li>\n        <\/ul>\n        <div class=\"gig-dm-hub__step-ref\">RIF \u00b7 ESRS 1 \u00a724, EFRAG IG 1 \u00a73.1, IG 2 (Value Chain)<\/div>\n      <\/div>\n    <\/button>\n\n    <button class=\"gig-dm-hub__step border-neutral-300 rounded-10 position-relative text-start w-100 d-flex flex-column gap-3 p-20 p-lg-4\" style=\"transition: all .25s ease;\" aria-expanded=\"false\" data-step=\"2\">\n      <span class=\"gig-dm-hub__step-chevron position-absolute d-flex align-items-center justify-content-center wh-28 text-green-277277\" style=\"top: 24px;  right: 24px;  transition: transform .3s;\">\n        <svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n          <path d=\"M4 6l4 4 4-4\"><\/path>\n        <\/svg>\n      <\/span>\n      <div class=\"ff-mono fs-14 m-fs-12 fw-600 mb-2 text-green-277277\">FASE 02<\/div>\n      <h3 class=\"fs-20 m-fs-16\">Individua impatti, rischi e opportunit\u00e0<\/h3>\n      <p class=\"gig-dm-hub__step-lede fs-14 mb-0 text-green-153f42\">Genera l\u2019elenco degli IRO candidati usando l\u2019ESRS 1 AR 16 come base dei temi, integrato da considerazioni settoriali e specifiche dell\u2019impresa.<\/p>\n      <div class=\"gig-dm-hub__step-detail overflow-hidden mt-0\">\n        <ul>\n          <li>Usa l\u2019ESRS 1 AR 16 come inventario delle questioni di sostenibilit\u00e0<\/li>\n          <li>Scegli un approccio top-down o bottom-up (ESRS 1 semplificato)<\/li>\n          <li>Classifica ogni IRO: effettivo o potenziale, positivo o negativo<\/li>\n          <li>Colloca gli IRO tra attivit\u00e0 proprie, a monte e a valle<\/li>\n          <li>Rileva gli IRO settoriali e specifici dell\u2019impresa non presenti nell\u2019elenco dei temi<\/li>\n        <\/ul>\n        <div class=\"gig-dm-hub__step-ref\">RIF \u00b7 ESRS 1 AR 16, ESRS 1 semplificato \u00a726\u201328<\/div>\n      <\/div>\n    <\/button>\n\n    <button class=\"gig-dm-hub__step border-neutral-300 rounded-10 position-relative text-start w-100 d-flex flex-column gap-3 p-20 p-lg-4\" style=\"transition: all .25s ease;\" aria-expanded=\"false\" data-step=\"3\">\n      <span class=\"gig-dm-hub__step-chevron position-absolute d-flex align-items-center justify-content-center wh-28 text-green-277277\" style=\"top: 24px;  right: 24px;  transition: transform .3s;\">\n        <svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n          <path d=\"M4 6l4 4 4-4\"><\/path>\n        <\/svg>\n      <\/span>\n      <div class=\"ff-mono fs-14 m-fs-12 fw-600 mb-2 text-green-277277\">FASE 03<\/div>\n      <h3 class=\"fs-20 m-fs-16\">Valuta e assegna i punteggi<\/h3>\n      <p class=\"gig-dm-hub__step-lede fs-14 mb-0 text-green-153f42\">Assegna un punteggio a ogni IRO in base ai criteri di rilevanza d\u2019impatto e finanziaria. Fissa e documenta le soglie. Coinvolgi gli stakeholder interessati ove necessario.<\/p>\n      <div class=\"gig-dm-hub__step-detail overflow-hidden mt-0\">\n        <ul>\n          <li>Punteggio degli impatti: gravit\u00e0 (entit\u00e0 \u00d7 portata \u00d7 irrimediabilit\u00e0) \u00d7 probabilit\u00e0<\/li>\n          <li>Punteggio degli effetti finanziari: dimensione \u00d7 probabilit\u00e0 \u00d7 orizzonte temporale<\/li>\n          <li>Coinvolgi gli stakeholder interessati secondo l\u2019ESRS 1 AR 8<\/li>\n          <li>Definisci le soglie di rilevanza con le relative motivazioni<\/li>\n          <li>L\u2019analisi qualitativa \u00e8 sufficiente quando la conclusione \u00e8 chiara<\/li>\n        <\/ul>\n        <div class=\"gig-dm-hub__step-ref\">RIF \u00b7 ESRS 1 \u00a743\u201349, EFRAG IG 1 \u00a73.4<\/div>\n      <\/div>\n    <\/button>\n\n    <button class=\"gig-dm-hub__step border-neutral-300 rounded-10 position-relative text-start  w-100 d-flex flex-column gap-3 p-20 p-lg-4\" style=\"transition: all .25s ease;\" aria-expanded=\"false\" data-step=\"4\">\n      <span class=\"gig-dm-hub__step-chevron position-absolute d-flex align-items-center justify-content-center wh-28 text-green-277277\" style=\"top: 24px;  right: 24px;  transition: transform .3s;\">\n        <svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n          <path d=\"M4 6l4 4 4-4\"><\/path>\n        <\/svg>\n      <\/span>\n      <div class=\"ff-mono fs-14 m-fs-12 fw-600 mb-2 text-green-277277\">FASE 04<\/div>\n      <h3 class=\"fs-20 m-fs-16\">Rendiconta e documenta<\/h3>\n      <p class=\"gig-dm-hub__step-lede fs-14 mb-0 text-green-153f42\">Descrivi il processo di DMA secondo ESRS 2 IRO-1 e IRO-2. Collega gli IRO rilevanti ai requisiti di informativa degli ESRS tematici. Mantieni una traccia di audit completa.<\/p>\n      <div class=\"gig-dm-hub__step-detail overflow-hidden mt-0\">\n        <ul>\n          <li>Descrivi il processo di DMA secondo ESRS 2 IRO-1<\/li>\n          <li>Elenca i requisiti di informativa coperti secondo ESRS 2 IRO-2<\/li>\n          <li>Collega gli IRO rilevanti agli ESRS tematici (E1\u2013E5, S1\u2013S4, G1)<\/li>\n          <li>Conserva le evidenze per il fornitore dell\u2019attestazione limitata<\/li>\n          <li>Pianifica una nuova valutazione in caso di cambiamenti significativi<\/li>\n        <\/ul>\n        <div class=\"gig-dm-hub__step-ref\">RIF \u00b7 ESRS 2 IRO-1, IRO-2; EFRAG IG 1 FAQ 12<\/div>\n      <\/div>\n    <\/button>\n  <\/div>\n<\/div>\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-ffe0e71e-3a1e-4327-9eb6-13a413e3a479 areoi-strip areoi-element strip alignfull\">\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-32cd07dd-550f-42bf-ae23-73b4b3a25260 areoi-element container container-py-80\">\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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- =========================================================\n     SECTION 4 &#8212; WAVE 1 DATA ANALYSIS\n     ========================================================= -->\n<div id=\"data-analysis\">\n  <div class=\"mb-20 mb-lg-32 gig-dm-hub__reveal\">\n    <span class=\"gig-dm-hub__section-tag d-inline-flex align-items-center gap-2 ff-mono fs-11 fw-500 text-uppercase mb-3 text-green-277277 ls-1p3\">04 \u00b7 Analisi dei dati<\/span>\n    <h2 class=\"fs-40 m-fs-18 fw-900 mb-20 mb-lg-32\">Cosa ha rivelato la prima ondata.<\/h2>\n    <p class=\"fs-20 m-fs-16 mb-0\">\n      La revisione dell\u2019attuazione 2025 dell\u2019EFRAG e i primi report CSRD delle imprese della prima ondata (Wave 1) mostrano tendenze chiare su come le imprese applicano la DMA, e su dove non la applicano.\n    <\/p>\n  <\/div>\n\n  <div class=\"gig-dm-hub__stats d-flex flex-column grid-xs-md-2 grid-lg-4 mt-5 overflow-hidden rounded-10 border-neutral-300 gig-dm-hub__reveal\">\n    <div class=\"gig-dm-hub__stat bg-white p-20 p-lg-4\">\n      <div class=\"gig-dm-hub__stat-num has-red-hat-display-font-family fw-800 text-green-277277 mb-12\" data-count=\"40\">\n        <span>&gt;<\/span> 40<span>%<\/span>\n      <\/div>\n      <div class=\"gig-dm-hub__stat-label fs-14 mb-12\">delle imprese esaminate non disponeva di una valutazione della doppia rilevanza solida.\n      <\/div>\n      <div class=\"gig-dm-hub__stat-ref ff-mono fs-10 ls-1p5 text-neutral-500\">Revisione dell\u2019attuazione EFRAG 2025<\/div>\n    <\/div>\n    <div class=\"gig-dm-hub__stat bg-white p-20 p-lg-4\">\n      <div class=\"gig-dm-hub__stat-num has-red-hat-display-font-family fw-800 text-green-277277 mb-12\" data-count=\"61\">61<span>%<\/span>\n      <\/div>\n      <div class=\"gig-dm-hub__stat-label fs-14 mb-12\">di riduzione dei data point obbligatori con gli ESRS semplificati.<\/div>\n      <div class=\"gig-dm-hub__stat-ref ff-mono fs-10 ls-1p5 text-neutral-500\">Parere tecnico EFRAG, dic 2025<\/div>\n    <\/div>\n    <div class=\"gig-dm-hub__stat bg-white p-20 p-lg-4\">\n      <div class=\"gig-dm-hub__stat-num has-red-hat-display-font-family fw-800 text-green-277277 mb-12\" data-count=\"30\"><span>&lt;<\/span> 30<span>%<\/span>\n      <\/div>\n      <div class=\"gig-dm-hub__stat-label fs-14 mb-12\">ha allineato pienamente all\u2019ESRS 2 le informative su governance e rischi.\n      <\/div>\n      <div class=\"gig-dm-hub__stat-ref ff-mono fs-10 ls-1p5 text-neutral-500\">Report EFRAG 2025<\/div>\n    <\/div>\n    <div class=\"gig-dm-hub__stat bg-white p-20 p-lg-4\">\n      <div class=\"gig-dm-hub__stat-num has-red-hat-display-font-family fw-800 text-green-277277 mb-12\" data-count=\"10\">10<span> temi<\/span>\n      <\/div>\n      <div class=\"gig-dm-hub__stat-label fs-14 mb-12\">aree tematiche ESRS principali valutate (E1\u2013E5, S1\u2013S4, G1).<\/div>\n      <div class=\"gig-dm-hub__stat-ref ff-mono fs-10 ls-1p5 text-neutral-500\">ESRS 1 AR 16<\/div>\n    <\/div>\n  <\/div>\n<\/div>\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-6ddc5a58-7ed8-4a18-8b50-e416dddefde4 areoi-strip areoi-element strip alignfull\">\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-8d96f643-ac1c-4555-b2ee-8550ada101e3 areoi-element container container-py-80\">\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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- =========================================================\n     SECTION 5 &#8212; SECTOR FOCUS\n     ========================================================= -->\n<div id=\"sectors\">\n  <div class=\"mb-20 mb-lg-32 gig-dm-hub__reveal\">\n    <span class=\"gig-dm-hub__section-tag d-inline-flex align-items-center gap-2 ff-mono fs-11 fw-500 text-uppercase mb-3 text-green-277277 ls-1p3\">05 \u00b7 Focus settoriale<\/span>\n    <h2 class=\"fs-40 m-fs-18 fw-900 mb-20 mb-lg-32\">La DMA per settore.<\/h2>\n    <p class=\"fs-20 m-fs-16 mb-0\">\n      Impatti, rischi e opportunit\u00e0 rilevanti si raggruppano in modo diverso a seconda del settore. Ogni pagina settoriale illustra i temi ESRS pi\u00f9 spesso rilevanti e gli schemi di IRO ricorrenti osservati nei report della prima ondata (Wave 1).\n    <\/p>\n  <\/div>\n\n  <div class=\"gig-dm-hub__sectors d-flex flex-column grid-xs-md-2 grid-lg-3 gap-3 mt-5 gig-dm-hub__reveal\">\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/manufacturing\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M3 21h18M5 21V10l5 3V10l5 3V6l4 3v12\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Manifattura<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E1 Clima<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E2 Inquinamento<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E5 Risorse<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S2 Catena del valore<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/retail-fmcg\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M4 7h16l-1.5 11a2 2 0 01-2 2H7.5a2 2 0 01-2-2L4 7zM8 7V5a4 4 0 018 0v2\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Retail &amp; beni di largo consumo<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E5 Circolarit\u00e0<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S2 Catena del valore<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S4 Consumatori<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">G1 Condotta<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/construction-real-estate\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M3 21h18M5 21V7l7-4 7 4v14M9 21v-6h6v6\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Edilizia &amp; immobiliare<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E1 Carbonio incorporato<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E4 Biodiversit\u00e0<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E5 Circolarit\u00e0<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S1 Forza lavoro<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/agriculture-food\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M12 22V10M12 10c-3 0-6-2-6-5 3 0 6 2 6 5zM12 10c3 0 6-2 6-5-3 0-6 2-6 5zM8 16c-2-1-3-3-3-5 2 0 4 2 3 5zM16 16c2-1 3-3 3-5-2 0-4 2-3 5z\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Agricoltura &amp; alimentare<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E3 Acqua<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E4 Biodiversit\u00e0<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S2 Catena del valore<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S3 Comunit\u00e0<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/technology-ict\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M4 4h16v12H4zM8 20h8M12 16v4M7 8l3 3-3 3M13 14h4\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Tecnologia &amp; ICT<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E1 Energia<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S1 Forza lavoro<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S4 Consumatori<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">G1 Condotta<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/energy-utilities\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M13 2L4 14h7l-1 8 9-12h-7l1-8z\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Energia &amp; utility<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E1 Clima<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E2 Inquinamento<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E4 Biodiversit\u00e0<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S3 Comunit\u00e0<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/transport-logistics\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M3 7h10l3 4h4v5h-2M3 7v9h11M7 16a2 2 0 100 4 2 2 0 000-4zM18 16a2 2 0 100 4 2 2 0 000-4z\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Trasporti &amp; logistica<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E1 Clima<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E2 Qualit\u00e0 dell\u2019aria<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S1 Forza lavoro<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">G1 Condotta<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/professional-services\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M9 7V4h6v3M3 7h18v13H3zM3 11h18\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Servizi professionali<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E1 Emissioni<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S1 Forza lavoro<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">G1 Etica<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">G1 Dati<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/sector\/financial-services\/\" class=\"gig-dm-hub__sector bg-white border-neutral-300 p-20 p-lg-5 rounded-10 text-start w-100 position-relative overflow-hidden d-block text-decoration-none\" style=\"transition: all .25s ease;\">\n      <div class=\"gig-dm-hub__sector-icon rounded-8 d-flex align-items-center mb-3 justify-content-center bg-green-e5f0ed text-green-277277\" style=\"width: 44px; height: 44px;\">\n        <svg style=\"width: 24px; height: 24px;\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\">\n          <path d=\"M3 21h18M4 10h16M5 21V10M19 21V10M9 21v-6M15 21v-6M12 3l9 6H3l9-6z\"><\/path>\n        <\/svg>\n      <\/div>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Servizi finanziari<\/h3>\n      <div class=\"gig-dm-hub__sector-topics d-flex flex-wrap mb-3 gap-1\">\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">E1 Emissioni finanziate<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S1 Forza lavoro<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">S4 Consumatori<\/span>\n        <span class=\"gig-dm-hub__sector-topic ff-mono fs-10 fw-500 text-green-1c5356 bg-green-e5f0ed px-2 py-1 rounded-4\">G1 Condotta<\/span>\n      <\/div>\n      <span class=\"gig-dm-hub__sector-cta btn-transparent-arrow btn-transparent text-green-277277 fs-13\">Esplora la guida di settore<\/span>\n    <\/a>\n\n  <\/div>\n<\/div>\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-c8586a62-a115-4a13-b87a-65111ad5c7d2 areoi-strip areoi-element strip alignfull\">\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(255, 255, 255,1)\">\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-4501c450-b310-4d4c-8763-2c409637ad2b areoi-element container container-py-80\">\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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- =========================================================\n     SECTION 6 &#8212; FRAMEWORK COMPARISON\n     ========================================================= -->\n \n    <div id=\"frameworks\">\n      <div class=\"mb-20 mb-lg-32 gig-dm-hub__reveal\">\n        <span class=\"gig-dm-hub__section-tag d-inline-flex align-items-center gap-2 ff-mono fs-11 fw-500 text-uppercase mb-3 text-green-277277 ls-1p3\">06 \u00b7 Confronto tra framework<\/span>\n        <h2 class=\"fs-40 m-fs-18 fw-900 mb-20 mb-lg-32\">ESRS, ISSB, GRI, SASB.<\/h2>\n        <p class=\"fs-20 m-fs-16\">\n          La doppia rilevanza \u00e8 una caratteristica dei principi europei. Altri framework adottano approcci diversi. Il confronto qui sotto chiarisce cosa richiede ciascuno e come interagiscono.\n        <\/p>\n      <\/div>\n      <div class=\"gig-dm-hub__compare mt-5 border-neutral-300 rounded-10 bg-white overflow-hidden overflow-x-md-auto overflow-md-styled gig-dm-hub__reveal\">\n        <table class=\"gig-dm-hub__compare-table w-100 fs-14 m-fs-12\" style=\"border-collapse: collapse;\">\n          <thead>\n            <tr>\n              <th>Criterio<\/th>\n              <th>ESRS (UE)<\/th>\n              <th>IFRS S1\/S2 (ISSB)<\/th>\n              <th>GRI<\/th>\n              <th>SASB<\/th>\n            <\/tr>\n          <\/thead>\n          <tbody>\n            <tr>\n              <td>Concetto di rilevanza<\/td>\n              <td>Doppia rilevanza<\/td>\n              <td>Finanziaria (valore d\u2019impresa)<\/td>\n              <td>D\u2019impatto (stakeholder)<\/td>\n              <td>Finanziaria (investitori)<\/td>\n            <\/tr>\n            <tr>\n              <td>Destinatari principali<\/td>\n              <td>Investitori + stakeholder<\/td>\n              <td>Investitori \/ fornitori di capitale<\/td>\n              <td>Ampia platea di stakeholder<\/td>\n              <td>Investitori<\/td>\n            <\/tr>\n            <tr>\n              <td>Perimetro della catena del valore<\/td>\n              <td>Attivit\u00e0 proprie + monte + valle<\/td>\n              <td>Attivit\u00e0 proprie + catena del valore<\/td>\n              <td>Attivit\u00e0 proprie + catena del valore<\/td>\n              <td>Attivit\u00e0 proprie<\/td>\n            <\/tr>\n            <tr>\n              <td>Attestazione richiesta<\/td>\n              <td>Limitata (\u2192 ragionevole)<\/td>\n              <td>Secondo la giurisdizione<\/td>\n              <td>Volontaria<\/td>\n              <td>Volontaria<\/td>\n            <\/tr>\n            <tr>\n              <td>Base giuridica<\/td>\n              <td>Direttiva + Reg. delegato<\/td>\n              <td>Standard della IFRS Foundation<\/td>\n              <td>Standard globale volontario<\/td>\n              <td>Standard (confluito in IFRS)<\/td>\n            <\/tr>\n            <tr>\n              <td>Interoperabilit\u00e0 con gli ESRS<\/td>\n              <td>n.a.<\/td>\n              <td>Interoperability Guidance (maggio 2024)<\/td>\n              <td>Alta (rilevanza d\u2019impatto)<\/td>\n              <td>Alta (rilevanza finanziaria)<\/td>\n            <\/tr>\n          <\/tbody>\n        <\/table>\n      <\/div>\n    <\/div>\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-84d3b8f9-f65d-4521-91c7-d1d437f36829 areoi-strip areoi-element strip alignfull\">\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(229, 240, 237,1)\">\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-cb4715a8-92af-4be6-9ea1-40ea3640dcb7 areoi-element container container-py-80\">\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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- =========================================================\n     SECTION 7 &#8212; FREE TOOLS\n     ========================================================= -->\n\n<div id=\"tools\">\n  <div class=\"mb-20 mb-lg-32 gig-dm-hub__reveal\">\n    <span class=\"gig-dm-hub__section-tag d-inline-flex align-items-center gap-2 ff-mono fs-11 fw-500 text-uppercase mb-3 text-green-277277 ls-1p3\">07 \u00b7 Strumenti gratuiti<\/span>\n    <h2 class=\"fs-40 m-fs-18 fw-900 mb-20 mb-lg-32\">Avvia la tua DMA in pochi minuti.<\/h2>\n    <p class=\"fs-20 m-fs-16 mb-0\">\n      Cinque strumenti gratuiti coprono le fasi di definizione del perimetro (scoping), costruzione della matrice, classificazione degli IRO, confronto settoriale e benchmark con la prima ondata (Wave 1). I risultati confluiscono nella piattaforma completa di valutazione della doppia rilevanza quando sei pronto per una valutazione completa.\n    <\/p>\n  <\/div>\n\n  <div class=\"gig-dm-hub__tools mt-5 d-grid gap-4 gig-dm-hub__reveal\">\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/dma-scoping-checker\/\" class=\"gig-dm-hub__tool text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 overflow-hidden gap-3 position-relative\">\n      <span class=\"gig-dm-hub__tool-label ff-mono fs-10 fw-600 text-uppercase d-flex align-items-center gap-2 ls-1p5\" style=\"color: #B86028\">Strumento gratuito \u00b7 5 min<\/span>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">DMA Scoping Checker<\/h3>\n      <p class=\"mb-0 fs-14 has-contrast-color\" style=\"flex-grow: 1;\">Scopri la tua ondata CSRD, quale versione degli ESRS si applica alla tua rendicontazione per l\u2019esercizio 2026 e l\u2019approccio consigliato, top-down o bottom-up.<\/p>\n      <div class=\"gig-dm-hub__tool-meta d-flex gap-3 pt-12 ff-mono fs-11 ls-1p5 text-neutral-500 border-top-1-neutral-300\">\n        <span class=\"d-inline-flex align-items-center gap-1\">8 domande<\/span>\n        <span class=\"d-inline-flex align-items-center gap-1\">Nessuna registrazione<\/span>\n      <\/div>\n      <span class=\"btn-transparent-arrow fs-14 btn-transparent\">Avvia la verifica<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/materiality-matrix-builder\/\" class=\"gig-dm-hub__tool text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 overflow-hidden gap-3 position-relative\">\n      <span class=\"gig-dm-hub__tool-label ff-mono fs-10 fw-600 text-uppercase d-flex align-items-center gap-2 ls-1p5\" style=\"color: #B86028\">Strumento gratuito \u00b7 15 min<\/span>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">ESRS Materiality Matrix Builder<\/h3>\n      <p class=\"mb-0 fs-14 has-contrast-color\" style=\"flex-grow: 1;\">Assegna un punteggio a tutti i 10 temi ESRS per rilevanza d\u2019impatto e finanziaria. Genera una matrice preliminare con risultati a semaforo (RAG) ed esportazione in PDF.<\/p>\n      <div class=\"gig-dm-hub__tool-meta d-flex gap-3 pt-12 ff-mono fs-11 ls-1p5 text-neutral-500 border-top-1-neutral-300\">\n        <span class=\"d-inline-flex align-items-center gap-1\">10 temi<\/span>\n        <span class=\"d-inline-flex align-items-center gap-1\">Esportazione PDF<\/span>\n      <\/div>\n      <span class=\"btn-transparent-arrow fs-14 btn-transparent\">Crea la tua matrice<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/iro-classifier\/\" class=\"gig-dm-hub__tool text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 overflow-hidden gap-3 position-relative\">\n      <span class=\"gig-dm-hub__tool-label ff-mono fs-10 fw-600 text-uppercase d-flex align-items-center gap-2 ls-1p5\" style=\"color: #B86028\">Strumento gratuito \u00b7 2 min<\/span>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">IRO Classifier<\/h3>\n      <p class=\"mb-0 fs-14 has-contrast-color\" style=\"flex-grow: 1;\">Scegli il tipo di IRO, il tema ESRS e l\u2019IRO specifico da una libreria selezionata di oltre 80 voci. Restituisce tema, sottotema e requisito di informativa esatto.<\/p>\n      <div class=\"gig-dm-hub__tool-meta d-flex gap-3 pt-12 ff-mono fs-11 ls-1p5 text-neutral-500 border-top-1-neutral-300\">\n        <span class=\"d-inline-flex align-items-center gap-1\">ESRS 1 AR 16<\/span>\n        <span class=\"d-inline-flex align-items-center gap-1\">Selezione in 3 passaggi<\/span>\n      <\/div>\n      <span class=\"btn-transparent-arrow fs-14 btn-transparent\">Classifica un IRO<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/comparative-sector-map\/\" class=\"gig-dm-hub__tool text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 overflow-hidden gap-3 position-relative\">\n      <span class=\"gig-dm-hub__tool-label ff-mono fs-10 fw-600 text-uppercase d-flex align-items-center gap-2 ls-1p5\" style=\"color: #B86028\">Strumento gratuito \u00b7 3 min<\/span>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Comparative Sector Map<\/h3>\n      <p class=\"mb-0 fs-14 has-contrast-color\" style=\"flex-grow: 1;\">Confronta fianco a fianco la rilevanza dei temi ESRS in un massimo di 3 settori. Evidenzia i temi di base comuni e le differenze specifiche di ciascun settore.<\/p>\n      <div class=\"gig-dm-hub__tool-meta d-flex gap-3 pt-12 ff-mono fs-11 ls-1p5 text-neutral-500 border-top-1-neutral-300\">\n        <span class=\"d-inline-flex align-items-center gap-1\">9 settori<\/span>\n        <span class=\"d-inline-flex align-items-center gap-1\">Griglia live<\/span>\n      <\/div>\n      <span class=\"btn-transparent-arrow fs-14 btn-transparent\">Confronta i settori<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/products\/double-materiality-assessment\/wave-1-benchmark-map\/\" class=\"gig-dm-hub__tool text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 overflow-hidden gap-3 position-relative\">\n      <span class=\"gig-dm-hub__tool-label ff-mono fs-10 fw-600 text-uppercase d-flex align-items-center gap-2 ls-1p5\" style=\"color: #B86028\">Strumento gratuito \u00b7 3 min<\/span>\n      <h3 class=\"has-contrast-color has-text-color fs-20 m-fs-16 fw-700\">Wave 1 Benchmark Map<\/h3>\n      <p class=\"mb-0 fs-14 has-contrast-color\" style=\"flex-grow: 1;\">Scopri la percentuale di imprese della prima ondata (Wave 1) del tuo settore che hanno ritenuto rilevante ciascun tema ESRS. Verifica le lacune del tuo perimetro rispetto alle informative reali.<\/p>\n      <div class=\"gig-dm-hub__tool-meta d-flex gap-3 pt-12 ff-mono fs-11 ls-1p5 text-neutral-500 border-top-1-neutral-300\">\n        <span class=\"d-inline-flex align-items-center gap-1\">Benchmark indicativi<\/span>\n        <span class=\"d-inline-flex align-items-center gap-1\">Verifica delle lacune<\/span>\n      <\/div>\n      <span class=\"btn-transparent-arrow fs-14 btn-transparent\">Vedi i benchmark<\/span>\n    <\/a>\n  <\/div>\n<\/div>\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-b4938c5f-6e08-4b02-b5d2-ab569386fe09 areoi-strip areoi-element strip alignfull\">\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-06a834ec-4cb8-4039-b957-bfa907271661 areoi-element container container-py-80\">\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 justify-content-center flex-lg-row gap-48 gap-lg-0\">\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\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- =========================================================\n     SECTION 8 &#8212; FEATURED ARTICLES\n     ========================================================= -->\n<div id=\"articles\">\n  <div class=\"mb-20 mb-lg-32 gig-dm-hub__reveal\">\n    <span class=\"gig-dm-hub__section-tag d-inline-flex align-items-center gap-2 ff-mono fs-11 fw-500 text-uppercase mb-3 text-green-277277 ls-1p3\">08 \u00b7 Novit\u00e0<\/span>\n    <h2 class=\"fs-40 m-fs-18 fw-900 mb-20 mb-lg-32\">Aggiornamenti normativi e analisi.<\/h2>\n    <p class=\"fs-20 m-fs-16 mb-0\">\n      Il feed qui sotto segue gli sviluppi pi\u00f9 recenti che riguardano la DMA: dai progressi nell\u2019adozione da parte della Commissione agli aggiornamenti delle linee guida EFRAG, fino alle priorit\u00e0 di vigilanza dell\u2019ESMA.\n    <\/p>\n  <\/div>\n\n  <div class=\"gig-dm-hub__articles d-flex flex-column grid-xs-md-2 grid-lg-3 gap-3 mt-48 gig-dm-hub__reveal\">\n    <a href=\"https:\/\/generationimpact.global\/it\/prodotti\/valutazione-della-doppia-rilevanza\/doppia-rilevanza-la-guida-normativa-2026-per-esrs-e-csrd\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n      <span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Guida completa<\/span>\n      <h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">Doppia rilevanza: la guida completa a ESRS, CSRD e DMA<\/h3>\n      <p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">Il riferimento completo di 2.850 parole: base giuridica, le due prospettive della rilevanza, il processo in quattro fasi della EFRAG IG 1, definizione delle soglie, coinvolgimento degli stakeholder, obblighi di informativa, modifiche dell\u2019Omnibus I e gli errori delle imprese della prima ondata (Wave 1). Solo fonti EFRAG, aprile 2026.<\/p>\n      <div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n        <span>12 min di lettura<\/span>\n        <span>Aggiornato ad aprile 2026<\/span>\n      <\/div>\n    <\/a>\n    <a href=\"https:\/\/generationimpact.global\/blog\/omnibus-i-double-materiality\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n      <span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Aggiornamento normativo<\/span>\n      <h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">Omnibus I spiegato: cosa cambia per la doppia rilevanza<\/h3>\n      <p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">La Direttiva (UE) 2026\/47 mantiene il principio ma restringe l\u2019ambito di applicazione e riduce il numero di data point. Una lettura sezione per sezione.<\/p>\n      <div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n        <span>6 min di lettura<\/span>\n        <span>Aprile 2026<\/span>\n      <\/div>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/blog\/simplified-esrs-dma-changes\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n      <span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Guida pratica<\/span>\n      <h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">Gli ESRS semplificati e la DMA<\/h3>\n      <p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">Modalit\u00e0 top-down, impostazione basata sulla rappresentazione fedele e fine della ripetizione completa annuale. Cosa cambia in pratica con il parere EFRAG di dicembre 2025.<\/p>\n      <div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n        <span>8 min di lettura<\/span>\n        <span>Aprile 2026<\/span>\n      <\/div>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/blog\/dma-step-by-step-guide\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n      <span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Guida pratica<\/span>\n      <h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">Condurre una DMA in quattro fasi<\/h3>\n      <p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">Una guida operativa allineata alla EFRAG IG 1: mappatura del contesto, individuazione degli IRO, assegnazione dei punteggi e rendicontazione secondo ESRS 2 IRO-1 e IRO-2.<\/p>\n      <div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n        <span>12 min di lettura<\/span>\n        <span>Aprile 2026<\/span>\n      <\/div>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/blog\/top-down-vs-bottom-up-dma\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n      <span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Metodologia<\/span>\n      <h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">DMA top-down o bottom-up<\/h3>\n      <p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">Quale approccio \u00e8 adatto alla tua organizzazione e come l\u2019ESRS 1 semplificato li ammette entrambi, con un\u2019analisi qualitativa sufficiente quando la conclusione \u00e8 chiara.<\/p>\n      <div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n        <span>5 min di lettura<\/span>\n        <span>Aprile 2026<\/span>\n      <\/div>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/blog\/vsme-double-materiality-smes\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n      <span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Percorso PMI<\/span>\n      <h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">Il VSME e il percorso per le PMI<\/h3>\n      <p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">Come lo standard volontario per le PMI (VSME) definisce la valutazione semplificata della rilevanza e cosa significa per i fornitori il limite alle richieste a cascata previsto dall\u2019Omnibus I.<\/p>\n      <div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n        <span>7 min di lettura<\/span>\n        <span>Aprile 2026<\/span>\n      <\/div>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/blog\/efrag-ig1-materiality-assessment-guidance\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n      <span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Riferimento<\/span>\n      <h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">La EFRAG IG 1 spiegata<\/h3>\n      <p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">La Materiality Assessment Implementation Guidance non \u00e8 vincolante, ma \u00e8 centrale. Cosa dice, cosa \u00e8 cambiato nel 2024 e come si applica con gli ESRS semplificati.<\/p>\n      <div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n        <span>10 min di lettura<\/span>\n        <span>Aprile 2026<\/span>\n      <\/div>\n    <\/a>\n\n    <a href=\"https:\/\/generationimpact.global\/blog\/double-materiality-esg-reporting-2026\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n      <span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Articolo di approfondimento<\/span>\n      <h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">Doppia rilevanza e rendicontazione ESG: come la DMA definisce le informative CSRD<\/h3>\n      <p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">Come la DMA confluisce nella dichiarazione sulla sostenibilit\u00e0: ESRS 2 IRO-1, IRO-2 e SBM-3 spiegati, con il dettaglio dei quattro documenti che alimentano il processo di attestazione.<\/p>\n      <div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n        <span>5 min di lettura<\/span>\n        <span>Aprile 2026<\/span>\n      <\/div>\n    <\/a>\n\n<a href=\"https:\/\/generationimpact.global\/blog\/materiality-assessment-legislation-global-comparison\/\" class=\"gig-dm-hub__article text-decoration-none p-20 p-lg-4 bg-white border-neutral-300 rounded-10 d-flex flex-column gap-3\" style=\"transition: all .25s\">\n\t\t\t\t\t<span class=\"gig-dm-hub__article-tag ff-mono fs-10 fw-600 text-uppercase text-green-277277 ls-1p5\">Analisi globale<\/span>\n\t\t\t\t\t<h3 class=\"text-black fs-20 m-fs-16 fw-700 mb-0\">Normative sulla valutazione della rilevanza: un confronto globale<\/h3>\n\t\t\t\t\t<p class=\"fs-14 text-black mb-0\" style=\"flex-grow: 1;\">Un esame, giurisdizione per giurisdizione, dei framework obbligatori sulla rilevanza di sostenibilit\u00e0 in 23 regioni. Analisi della divergenza tra la doppia rilevanza UE e la rilevanza finanziaria ISSB a maggio 2026.<\/p>\n\t\t\t\t\t<div class=\"gig-dm-hub__article-meta ff-mono fs-11 d-flex gap-3 ls-1p5 text-neutral-500\">\n\t\t\t\t\t\t<span>5 min di lettura<\/span>\n\t\t\t\t\t\t<span>Maggio 2026<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n  <\/div>\n<\/div>\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-c53d8f73-b494-4390-a211-a6c21c5f7cd2 areoi-strip areoi-element strip alignfull section-faq\">\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-f95697e7-3cf9-4979-bc74-cc98ca71cb3e areoi-element container container-py-80\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-8f2a0980-c5eb-4861-b1ae-e0d5c5c3bdd6 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-c272e22e-5d6f-4307-9522-2e6e655a848a col areoi-element col-12 d-flex flex-column gap-20\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- =========================================================\n     SECTION 9 &#8212; FAQ\n     ========================================================= -->\n    <div id=\"faq\">\n      <div class=\"gig-dm-hub__reveal text-center mx-auto\">\n        <span class=\"gig-dm-hub__section-tag d-inline-flex align-items-center gap-2 ff-mono fs-11 fw-500 text-uppercase mb-3 text-green-277277 ls-1p3\">09 \u00b7 FAQ<\/span>\n        <h2 class=\"fs-40 m-fs-18 fw-900 mb-20 mb-lg-32\">Domande frequenti.<\/h2>\n        <p class=\"fs-20 m-fs-16 mb-20 mb-lg-32\">\n          Otto domande basate su fonti primarie dell\u2019EFRAG e della Commissione. Espandi una domanda per vedere il riferimento.\n        <\/p>\n      <\/div>\n<div class=\"d-flex flex-column gap-20\">\n<details class=\"gig-dm-hub__reveal wp-block-details m-fs-14 fs-16\"><summary><h3 class=\"fs-16 m-fs-14 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Che cos\u2019\u00e8 la doppia rilevanza?<\/h3><\/summary>\n  <p class=\"mb-0 m-fs-14 mt-20 has-custom-color-4-color has-text-color has-link-color fs-16\">La doppia rilevanza \u00e8 il principio in base al quale un\u2019impresa valuta le questioni di sostenibilit\u00e0 da due prospettive contemporaneamente: la rilevanza d\u2019impatto (gli impatti effettivi e potenziali dell\u2019impresa sulle persone e sull\u2019ambiente) e la rilevanza finanziaria (gli effetti delle questioni di sostenibilit\u00e0 sullo sviluppo, sui risultati e sulla posizione dell\u2019impresa). Una questione \u00e8 rilevante se supera la soglia per una delle due prospettive o per entrambe.\n    <span class=\"ff-mono text-neutral-500 fs-11 mt-2 d-block\">Fonte \u00b7 ESRS 1, EFRAG IG 1<\/span>\n  <\/p>\n<\/details>\n\n<details class=\"gig-dm-hub__reveal wp-block-details m-fs-14 fs-16\"><summary><h3 class=\"fs-16 m-fs-14 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">La doppia rilevanza \u00e8 ancora obbligatoria dopo la Direttiva Omnibus I?<\/h3><\/summary>\n  <p class=\"mb-0 m-fs-14 mt-20 has-custom-color-4-color has-text-color has-link-color fs-16\">S\u00ec. La Direttiva (UE) 2026\/47 mantiene la doppia rilevanza come principio fondante della rendicontazione CSRD. Sono cambiati il perimetro delle imprese soggette all\u2019obbligo (soglia innalzata a 1.000 dipendenti e 450 milioni di euro di fatturato netto), il numero di data point obbligatori (ridotto di circa il 61%) e la flessibilit\u00e0 del processo di DMA.\n    <span class=\"ff-mono text-neutral-500 fs-11 mt-2 d-block\">Fonte \u00b7 Direttiva (UE) 2026\/47; parere tecnico EFRAG sugli ESRS semplificati, 3 dicembre 2025<\/span>\n  <\/p>\n<\/details>\n\n<details class=\"gig-dm-hub__reveal gig-dm-hub__reveal wp-block-details m-fs-14 fs-16\"><summary><h3 class=\"fs-16 m-fs-14 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Quale versione degli ESRS devo applicare per l\u2019esercizio 2026?<\/h3><\/summary>\n  <p class=\"mb-0 m-fs-14 mt-20 has-custom-color-4-color has-text-color has-link-color fs-16\">Le imprese della prima ondata (Wave 1) continuano ad applicare gli ESRS originari (Regolamento delegato (UE) 2023\/2772 della Commissione) per gli esercizi fino al 2026 compreso. Gli ESRS semplificati dovrebbero applicarsi dall\u2019esercizio 2027, con applicazione anticipata volontaria consentita per l\u2019esercizio 2026 una volta adottato l\u2019atto delegato (atteso per met\u00e0 2026).\n    <span class=\"ff-mono text-neutral-500 fs-11 mt-2 d-block\">Fonte \u00b7 Commissione europea; EFRAG<\/span>\n  <\/p>\n<\/details>\n\n<details class=\"gig-dm-hub__reveal wp-block-details m-fs-14 fs-16\"><summary><h3 class=\"fs-16 m-fs-14 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Qual \u00e8 la differenza tra DMA top-down e bottom-up?<\/h3><\/summary>\n  <p class=\"mb-0 m-fs-14 mt-20 has-custom-color-4-color has-text-color has-link-color fs-16\">L\u2019ESRS 1 semplificato consente alle imprese di condurre la DMA partendo dai temi di sostenibilit\u00e0 e valutando se ciascuno \u00e8 rilevante (top-down), oppure individuando singoli impatti, rischi e opportunit\u00e0 e aggregandoli verso l\u2019alto (bottom-up). L\u2019analisi qualitativa \u00e8 sufficiente quando la conclusione \u00e8 chiara.\n    <span class=\"ff-mono text-neutral-500 fs-11 mt-2 d-block\">Fonte \u00b7 Bozza di ESRS 1 semplificato, EFRAG, dicembre 2025<\/span>\n  <\/p>\n<\/details>\n\n<details class=\"gig-dm-hub__reveal wp-block-details m-fs-14 fs-16\"><summary><h3 class=\"fs-16 m-fs-14 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Con quale frequenza va aggiornata una DMA?<\/h3><\/summary>\n  <p class=\"mb-0 m-fs-14 mt-20 has-custom-color-4-color has-text-color has-link-color fs-16\">Con gli ESRS semplificati, non \u00e8 necessario ripetere ogni anno una DMA completa, a meno che non siano intervenuti cambiamenti significativi nel modello di business, nella catena del valore o nel contesto normativo dell\u2019impresa.\n    <span class=\"ff-mono text-neutral-500 fs-11 mt-2 d-block\">Fonte \u00b7 Parere tecnico EFRAG sugli ESRS semplificati, 3 dicembre 2025<\/span>\n  <\/p>\n<\/details>\n\n<details class=\"gig-dm-hub__reveal wp-block-details m-fs-14 fs-16\"><summary><h3 class=\"fs-16 m-fs-14 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Qual \u00e8 la differenza tra rilevanza d\u2019impatto e rilevanza finanziaria?<\/h3><\/summary>\n  <p class=\"mb-0 m-fs-14 mt-20 has-custom-color-4-color has-text-color has-link-color fs-16\">La rilevanza d\u2019impatto riguarda gli impatti effettivi o potenziali dell\u2019impresa sulle persone e sull\u2019ambiente (prospettiva inside-out). Si valuta in base alla gravit\u00e0 (entit\u00e0, portata, irrimediabilit\u00e0) e, per gli impatti potenziali, alla probabilit\u00e0. La rilevanza finanziaria riguarda le questioni di sostenibilit\u00e0 che generano effetti finanziari sull\u2019impresa (prospettiva outside-in) e si valuta in base a dimensione, probabilit\u00e0 e orizzonte temporale.\n    <span class=\"ff-mono text-neutral-500 fs-11 mt-2 d-block\">Fonte \u00b7 ESRS 1; EFRAG IG 1<\/span>\n  <\/p>\n<\/details>\n\n<details class=\"gig-dm-hub__reveal wp-block-details m-fs-14 fs-16\"><summary><h3 class=\"fs-16 m-fs-14 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Le PMI devono condurre una valutazione della doppia rilevanza?<\/h3><\/summary>\n  <p class=\"mb-0 m-fs-14 mt-20 has-custom-color-4-color has-text-color has-link-color fs-16\">Dopo la Direttiva (UE) 2026\/47, le piccole e medie imprese non rientrano nell\u2019ambito obbligatorio della CSRD. Tuttavia, le PMI che ricevono richieste di dati di sostenibilit\u00e0 da controparti soggette all\u2019obbligo possono allinearsi allo standard volontario per le PMI (VSME), che prevede una valutazione semplificata della rilevanza. La Direttiva Omnibus dettagliata limita le richieste a cascata al perimetro del VSME per le imprese con meno di 1.000 dipendenti.\n    <span class=\"ff-mono text-neutral-500 fs-11 mt-2 d-block\">Fonte \u00b7 Direttiva (UE) 2026\/47; EFRAG VSME<\/span>\n  <\/p>\n<\/details>\n\n<details class=\"gig-dm-hub__reveal wp-block-details m-fs-14 fs-16\"><summary><h3 class=\"fs-16 m-fs-14 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Come si collega la DMA alle informative ESRS 2 IRO-1 e IRO-2?<\/h3><\/summary>\n  <p class=\"mb-0 m-fs-14 mt-20 has-custom-color-4-color has-text-color has-link-color fs-16\">I risultati del processo di DMA sono comunicati secondo ESRS 2 IRO-1 (descrizione dei processi per individuare e valutare impatti, rischi e opportunit\u00e0 rilevanti) e ESRS 2 IRO-2 (requisiti di informativa degli ESRS coperti dalla dichiarazione sulla sostenibilit\u00e0 dell\u2019impresa). Queste informative sono obbligatorie indipendentemente dall\u2019esito della valutazione della rilevanza dei singoli temi.\n    <span class=\"ff-mono text-neutral-500 fs-11 mt-2 d-block\">Fonte \u00b7 ESRS 2<\/span>\n  <\/p>\n<\/details>\n<\/div>\n\n      <\/div>\n    \n\n\n<script type=\"application\/ld+json\">{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Che cos\u2019\u00e8 la doppia rilevanza?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"La doppia rilevanza \u00e8 il principio in base al quale un\u2019impresa valuta le questioni di sostenibilit\u00e0 da due prospettive contemporaneamente: la rilevanza d\u2019impatto (gli impatti effettivi e potenziali dell\u2019impresa sulle persone e sull\u2019ambiente) e la rilevanza finanziaria (gli effetti delle questioni di sostenibilit\u00e0 sullo sviluppo, sui risultati e sulla posizione dell\u2019impresa). Una questione \u00e8 rilevante se supera la soglia per una delle due prospettive o per entrambe. Fonte: ESRS 1, EFRAG IG 1.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"La doppia rilevanza \u00e8 ancora obbligatoria dopo la Direttiva Omnibus I?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"S\u00ec. La Direttiva (UE) 2026\/47 mantiene la doppia rilevanza come principio fondante della rendicontazione CSRD. Sono cambiati il perimetro delle imprese soggette all\u2019obbligo (soglia innalzata a 1.000 dipendenti e 450 milioni di euro di fatturato netto), il numero di data point obbligatori (ridotto di circa il 61%) e la flessibilit\u00e0 del processo di DMA. Fonte: Direttiva (UE) 2026\/47; parere tecnico EFRAG sugli ESRS semplificati, 3 dicembre 2025.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Quale versione degli ESRS devo applicare per l\u2019esercizio 2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Le imprese della prima ondata (Wave 1) continuano ad applicare gli ESRS originari (Regolamento delegato (UE) 2023\/2772 della Commissione) per gli esercizi fino al 2026 compreso. Gli ESRS semplificati dovrebbero applicarsi dall\u2019esercizio 2027, con applicazione anticipata volontaria consentita per l\u2019esercizio 2026 una volta adottato l\u2019atto delegato (atteso per met\u00e0 2026). Fonte: Commissione europea; EFRAG.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Qual \u00e8 la differenza tra DMA top-down e bottom-up?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"L\u2019ESRS 1 semplificato consente alle imprese di condurre la DMA partendo dai temi di sostenibilit\u00e0 e valutando se ciascuno \u00e8 rilevante (top-down), oppure individuando singoli impatti, rischi e opportunit\u00e0 e aggregandoli verso l\u2019alto (bottom-up). L\u2019analisi qualitativa \u00e8 sufficiente quando la conclusione \u00e8 chiara. Fonte: Bozza di ESRS 1 semplificato, EFRAG, dicembre 2025.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Con quale frequenza va aggiornata una DMA?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Con gli ESRS semplificati, non \u00e8 necessario ripetere ogni anno una DMA completa, a meno che non siano intervenuti cambiamenti significativi nel modello di business, nella catena del valore o nel contesto normativo dell\u2019impresa. Fonte: Parere tecnico EFRAG sugli ESRS semplificati, 3 dicembre 2025.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Qual \u00e8 la differenza tra rilevanza d\u2019impatto e rilevanza finanziaria?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"La rilevanza d\u2019impatto riguarda gli impatti effettivi o potenziali dell\u2019impresa sulle persone e sull\u2019ambiente (prospettiva inside-out). Si valuta in base alla gravit\u00e0 (entit\u00e0, portata, irrimediabilit\u00e0) e, per gli impatti potenziali, alla probabilit\u00e0. La rilevanza finanziaria riguarda le questioni di sostenibilit\u00e0 che generano effetti finanziari sull\u2019impresa (prospettiva outside-in) e si valuta in base a dimensione, probabilit\u00e0 e orizzonte temporale. Fonte: ESRS 1; EFRAG IG 1.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Le PMI devono condurre una valutazione della doppia rilevanza?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Dopo la Direttiva (UE) 2026\/47, le piccole e medie imprese non rientrano nell\u2019ambito obbligatorio della CSRD. Tuttavia, le PMI che ricevono richieste di dati di sostenibilit\u00e0 da controparti soggette all\u2019obbligo possono allinearsi allo standard volontario per le PMI (VSME), che prevede una valutazione semplificata della rilevanza. La Direttiva Omnibus dettagliata limita le richieste a cascata al perimetro del VSME per le imprese con meno di 1.000 dipendenti. Fonte: Direttiva (UE) 2026\/47; EFRAG VSME.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Come si collega la DMA alle informative ESRS 2 IRO-1 e IRO-2?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"I risultati del processo di DMA sono comunicati secondo ESRS 2 IRO-1 (descrizione dei processi per individuare e valutare impatti, rischi e opportunit\u00e0 rilevanti) e ESRS 2 IRO-2 (requisiti di informativa degli ESRS coperti dalla dichiarazione sulla sostenibilit\u00e0 dell\u2019impresa). Queste informative sono obbligatorie indipendentemente dall\u2019esito della valutazione della rilevanza dei singoli temi. Fonte: ESRS 2.\"\n      }\n    }\n  ]\n}<\/script>\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-87b1801a-4a6b-432b-8d53-07d388b81992 areoi-strip areoi-element strip alignfull section-faq\">\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-fab607be-8cf7-4842-ab8c-74ba08766bca areoi-element container container-py-80\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-8f2a0980-c5eb-4861-b1ae-e0d5c5c3bdd6 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-c272e22e-5d6f-4307-9522-2e6e655a848a col areoi-element col-12 d-flex flex-column gap-20\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- =========================================================\n     SECTION 10 &#8212; CONVERSION BLOCK\n     ========================================================= -->\n  \n    <div>\n      <div class=\"gig-dm-hub__convert gig-dm-hub__reveal\">\n        <div class=\"gig-dm-hub__convert-inner d-grid gap-5 align-items-center z-1 position-relative\">\n          <div>\n            <h2 class=\"fs-40 m-fs-18 fw-900\">La tua DMA completa, <em>gratis per sempre.<\/em><\/h2>\n            <p class=\"fs-20 m-fs-16\">\n              La piattaforma GIG per la valutazione della doppia rilevanza copre l\u2019intero flusso di lavoro della EFRAG IG 1: mappatura del contesto, analisi degli IRO, punteggi sulle due prospettive, coinvolgimento degli stakeholder, matrice di rilevanza e documentazione pronta per l\u2019audit. Inizia gratis. Passa a un piano superiore quando ti servono pi\u00f9 entit\u00e0, il consolidamento di gruppo o esportazioni pronte per l\u2019attestazione.\n            <\/p>\n              <a class=\"btn areoi-has-url position-relative fs-16 primary-button-arrow tr btn-primary text-nowrap tr m-fs-14 btn-primary-orange mb-20\" href=\"https:\/\/generationimpact.global\/start-free\/\">Inizia la tua DMA gratuita<\/a>\n            \n            <div class=\"dot-green d-flex gap-4 flex-wrap ff-mono fs-11 text-green-9ccfc5 text-uppercase\">\n              <span class=\"d-inline-flex align-items-center gap-6\">Nessuna carta richiesta<\/span>\n              <span class=\"d-inline-flex align-items-center gap-6\">Allineato a EFRAG IG 1<\/span>\n              <span class=\"d-inline-flex align-items-center gap-6\">Pronto per gli ESRS semplificati<\/span>\n            <\/div>\n          <\/div>\n\n          <div class=\"d-flex flex-column gap-2\">\n            <div class=\"gig-dm-hub__convert-bar d-flex align-items-center gap-2 p-3 rounded-8 ff-mono fs-12\" style=\"background: rgba(255,255,255,0.05);\n  border: 1px solid rgba(255,255,255,0.1); letter-spacing: 0.04em;\">\n              <div class=\"gig-dm-hub__convert-bar-label\">Contesto<\/div>\n              <div class=\"position-relative flex-1 overflow-hidden rounded-4\" style=\"height: 6px; background: rgba(255,255,255,0.1);\">\n                <div class=\"gig-dm-hub__convert-bar-fill\" data-w=\"100\"><\/div>\n              <\/div>\n              <div class=\"text-white fw-600\" style=\"flex: 0 0 auto\">Completato<\/div>\n            <\/div>\n            <div class=\"gig-dm-hub__convert-bar d-flex align-items-center gap-2 p-3 rounded-8 ff-mono fs-12\" style=\"background: rgba(255,255,255,0.05);\n  border: 1px solid rgba(255,255,255,0.1); letter-spacing: 0.04em;\">\n              <div class=\"gig-dm-hub__convert-bar-label\">IRO<\/div>\n              <div class=\"position-relative flex-1 overflow-hidden rounded-4\" style=\"height: 6px; background: rgba(255,255,255,0.1);\">\n                <div class=\"gig-dm-hub__convert-bar-fill\" data-w=\"82\"><\/div>\n              <\/div>\n              <div class=\"text-white fw-600\" style=\"flex: 0 0 auto\">42 \/ 51<\/div>\n            <\/div>\n            <div class=\"gig-dm-hub__convert-bar d-flex align-items-center gap-2 p-3 rounded-8 ff-mono fs-12\" style=\"background: rgba(255,255,255,0.05);\n  border: 1px solid rgba(255,255,255,0.1); letter-spacing: 0.04em;\">\n              <div class=\"gig-dm-hub__convert-bar-label\">Punteggi<\/div>\n              <div class=\"position-relative flex-1 overflow-hidden rounded-4\" style=\"height: 6px; background: rgba(255,255,255,0.1);\">\n                <div class=\"gig-dm-hub__convert-bar-fill\" data-w=\"68\"><\/div>\n              <\/div>\n              <div class=\"text-white fw-600\" style=\"flex: 0 0 auto\">In corso<\/div>\n            <\/div>\n            <div class=\"gig-dm-hub__convert-bar d-flex align-items-center gap-2 p-3 rounded-8 ff-mono fs-12\" style=\"background: rgba(255,255,255,0.05);\n  border: 1px solid rgba(255,255,255,0.1); letter-spacing: 0.04em;\">\n              <div class=\"gig-dm-hub__convert-bar-label\">Stakeholder<\/div>\n              <div class=\"position-relative flex-1 overflow-hidden rounded-4\" style=\"height: 6px; background: rgba(255,255,255,0.1);\">\n                <div class=\"gig-dm-hub__convert-bar-fill\" data-w=\"54\"><\/div>\n              <\/div>\n              <div class=\"text-white fw-600\" style=\"flex: 0 0 auto\">18 \/ 33<\/div>\n            <\/div>\n            <div class=\"gig-dm-hub__convert-bar d-flex align-items-center gap-2 p-3 rounded-8 ff-mono fs-12\" style=\"background: rgba(255,255,255,0.05);\n  border: 1px solid rgba(255,255,255,0.1); letter-spacing: 0.04em;\">\n              <div class=\"gig-dm-hub__convert-bar-label\">Matrice<\/div>\n              <div class=\"position-relative flex-1 overflow-hidden rounded-4\" style=\"height: 6px; background: rgba(255,255,255,0.1);\">\n                <div class=\"gig-dm-hub__convert-bar-fill\" data-w=\"25\"><\/div>\n              <\/div>\n              <div class=\"text-white fw-600\" style=\"flex: 0 0 auto\">Bozza<\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\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":0,"parent":24387,"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-25288","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Doppia rilevanza | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"Scopri con Generation Impact la guida completa alla doppia rilevanza secondo ESRS, CSRD e standard semplificati. 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