{"id":26292,"date":"2026-09-23T12:48:00","date_gmt":"2026-09-23T12:48:00","guid":{"rendered":"https:\/\/generationimpact.global\/notizie\/platform-sustainable-finance-esma-taxonomy-disclosures-review\/"},"modified":"2026-11-01T14:14:17","modified_gmt":"2026-11-01T14:14:17","slug":"platform-sustainable-finance-esma-informative-tassonomia","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/","title":{"rendered":"La Platform on Sustainable Finance consiglia l&#8217;ESMA sulla revisione delle informative sulla Tassonomia"},"content":{"rendered":"\n<p>La Platform on Sustainable Finance ha pubblicato un documento sintetico con le proprie osservazioni sulla consultazione dell&#8217;Autorit\u00e0 europea degli strumenti finanziari e dei mercati relativa alla revisione dell&#8217;atto delegato sulle informative della Tassonomia. Il documento costituisce un primo contributo in vista della relazione completa destinata alla Commissione europea nel dicembre 2026.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Il contesto della richiesta di parere<\/strong><\/h2>\n<p>La Commissione europea ha avviato la revisione il 4 marzo 2026 chiedendo alle Autorit\u00e0 europee di vigilanza un parere tecnico sull&#8217;atto delegato sulle informative previsto dal regolamento Tassonomia. In risposta, l&#8217;Autorit\u00e0 europea degli strumenti finanziari e dei mercati ha avviato una consultazione delle parti interessate il 1\u00b0 luglio 2026.<\/p>\n<p>La Platform on Sustainable Finance, organo consultivo della Commissione europea, ha trasmesso il documento direttamente all&#8217;ESMA. Il testo offre un primo riscontro prima che la Platform consegni alla Commissione europea la relazione finale completa a fine anno.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Quattro raccomandazioni sulle informative della Tassonomia<\/strong><\/h2>\n<p>Il documento delinea quattro raccomandazioni principali per modificare in modo strutturale le regole sull&#8217;informativa. In primo luogo, per il KPI sulle spese operative, l&#8217;organo consultivo propone una struttura a due livelli: un KPI obbligatorio limitato alle spese di ricerca e sviluppo e un KPI pi\u00f9 ampio su base volontaria per le imprese che scelgono di comunicare ulteriori spese operative legate alla transizione.<\/p>\n<p>In secondo luogo, per la rendicontazione di gruppo, il documento suggerisce di eliminare il KPI consolidato calcolato come media ponderata. Se fosse necessario un unico indicatore, la Platform raccomanda di applicare il KPI derivante dal principale regime di rendicontazione del gruppo, scelto in base alla sua attivit\u00e0 prevalente. In terzo luogo, il contributo sostiene l&#8217;inserimento diretto nell&#8217;atto delegato sulle informative dei chiarimenti sull&#8217;adattamento ai cambiamenti climatici, come suggerito dall&#8217;ESMA. Infine, la Platform raccomanda di mantenere obbligatoria la rendicontazione del CapEx di tipo C mentre prosegue il lavoro di affinamento della sua definizione tecnica e del suo ambito di applicazione.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Fonti<\/strong><\/h2><ul class=\"wp-block-list ul-fix fs-16 m-fs-14\">\n<li><a href=\"https:\/\/finance.ec.europa.eu\/publications\/brief-esmas-consultation-review-taxonomy-disclosures-delegated-act_en\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">Brief on ESMA\u2019s consultation on the review of the Taxonomy Disclosures Delegated Act<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La Platform on Sustainable Finance ha pubblicato un documento sintetico con le proprie osservazioni sulla consultazione dell&#8217;Autorit\u00e0 europea degli strumenti finanziari e dei mercati relativa alla revisione dell&#8217;atto delegato sulle informative della Tassonomia. Il documento costituisce un primo contributo in vista della relazione completa destinata alla Commissione europea nel dicembre 2026. Il contesto della richiesta [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26293,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[1831],"tags":[1988,1895,1871,1989,1865],"class_list":["post-26292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notizie","tag-esg-disclosures","tag-esma","tag-eu-taxonomy","tag-platform-on-sustainable-finance","tag-sustainable-finance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tassonomia UE, il parere della Platform all&#039;ESMA | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"La Platform on Sustainable Finance trasmette all&#039;ESMA quattro raccomandazioni per la revisione dell&#039;atto delegato sulle informative della Tassonomia UE.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tassonomia UE, il parere della Platform all&#039;ESMA | Generation Impact Global\" \/>\n<meta property=\"og:description\" content=\"La Platform on Sustainable Finance trasmette all&#039;ESMA quattro raccomandazioni per la revisione dell&#039;atto delegato sulle informative della Tassonomia UE.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/\" \/>\n<meta property=\"og:site_name\" content=\"Generation Impact Global\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-23T12:48:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-01T14:14:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/generationimpact.global\/wp-content\/uploads\/20260923_21570_001.jpg?wsr\" \/>\n\t<meta property=\"og:image:width\" content=\"1733\" \/>\n\t<meta property=\"og:image:height\" content=\"1300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Generation Impact Global SA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@GenImpactGlobal\" \/>\n<meta name=\"twitter:site\" content=\"@GenImpactGlobal\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/\"},\"author\":{\"@type\":\"Organization\",\"name\":\"Generation Impact Global SA\",\"url\":\"https:\\\/\\\/generationimpact.global\\\/about\"},\"headline\":\"La Platform on Sustainable Finance consiglia l&#8217;ESMA sulla revisione delle informative sulla Tassonomia\",\"datePublished\":\"2026-09-23T12:48:00+00:00\",\"dateModified\":\"2026-11-01T14:14:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/\"},\"wordCount\":345,\"publisher\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/generationimpact.global\\\/wp-content\\\/uploads\\\/20260923_21570_001.jpg?wsr\",\"keywords\":[\"ESG disclosures\",\"ESMA\",\"EU Taxonomy\",\"Platform on Sustainable Finance\",\"Sustainable Finance\"],\"articleSection\":[\"Notizie\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/\",\"url\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/\",\"name\":\"Tassonomia UE, il parere della Platform all'ESMA | Generation Impact Global\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/generationimpact.global\\\/wp-content\\\/uploads\\\/20260923_21570_001.jpg?wsr\",\"datePublished\":\"2026-09-23T12:48:00+00:00\",\"dateModified\":\"2026-11-01T14:14:17+00:00\",\"description\":\"La Platform on Sustainable Finance trasmette all'ESMA quattro raccomandazioni per la revisione dell'atto delegato sulle informative della Tassonomia UE.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/#primaryimage\",\"url\":\"https:\\\/\\\/generationimpact.global\\\/wp-content\\\/uploads\\\/20260923_21570_001.jpg?wsr\",\"contentUrl\":\"https:\\\/\\\/generationimpact.global\\\/wp-content\\\/uploads\\\/20260923_21570_001.jpg?wsr\",\"width\":1733,\"height\":1300,\"caption\":\"Platform on Sustainable Finance Advises ESMA on Taxonomy Disclosures Review\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/news\\\/platform-sustainable-finance-esma-informative-tassonomia\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Notizie\",\"item\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/notizie\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"La Platform on Sustainable Finance consiglia l&#8217;ESMA sulla revisione delle informative sulla Tassonomia\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/\",\"name\":\"Generation Impact Global\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/#organization\",\"name\":\"Generation Impact Global SA\",\"alternateName\":\"GIG\",\"url\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/generationimpact.global\\\/wp-content\\\/uploads\\\/2_GIG_Logo_emblem.svg\",\"contentUrl\":\"https:\\\/\\\/generationimpact.global\\\/wp-content\\\/uploads\\\/2_GIG_Logo_emblem.svg\",\"width\":72,\"height\":72,\"caption\":\"Generation Impact Global SA\"},\"image\":{\"@id\":\"https:\\\/\\\/generationimpact.global\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/GenImpactGlobal\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/generation-impact-global\\\/\",\"https:\\\/\\\/wa.me\\\/41782224582\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tassonomia UE, il parere della Platform all'ESMA | Generation Impact Global","description":"La Platform on Sustainable Finance trasmette all'ESMA quattro raccomandazioni per la revisione dell'atto delegato sulle informative della Tassonomia UE.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/","og_locale":"it_IT","og_type":"article","og_title":"Tassonomia UE, il parere della Platform all'ESMA | Generation Impact Global","og_description":"La Platform on Sustainable Finance trasmette all'ESMA quattro raccomandazioni per la revisione dell'atto delegato sulle informative della Tassonomia UE.","og_url":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/","og_site_name":"Generation Impact Global","article_published_time":"2026-09-23T12:48:00+00:00","article_modified_time":"2026-11-01T14:14:17+00:00","og_image":[{"width":1733,"height":1300,"url":"https:\/\/generationimpact.global\/wp-content\/uploads\/20260923_21570_001.jpg?wsr","type":"image\/jpeg"}],"author":"Generation Impact Global SA","twitter_card":"summary_large_image","twitter_creator":"@GenImpactGlobal","twitter_site":"@GenImpactGlobal","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/#article","isPartOf":{"@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/"},"author":{"@type":"Organization","name":"Generation Impact Global SA","url":"https:\/\/generationimpact.global\/about"},"headline":"La Platform on Sustainable Finance consiglia l&#8217;ESMA sulla revisione delle informative sulla Tassonomia","datePublished":"2026-09-23T12:48:00+00:00","dateModified":"2026-11-01T14:14:17+00:00","mainEntityOfPage":{"@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/"},"wordCount":345,"publisher":{"@id":"https:\/\/generationimpact.global\/it\/#organization"},"image":{"@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/#primaryimage"},"thumbnailUrl":"https:\/\/generationimpact.global\/wp-content\/uploads\/20260923_21570_001.jpg?wsr","keywords":["ESG disclosures","ESMA","EU Taxonomy","Platform on Sustainable Finance","Sustainable Finance"],"articleSection":["Notizie"],"inLanguage":"it-IT"},{"@type":"WebPage","@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/","url":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/","name":"Tassonomia UE, il parere della Platform all'ESMA | Generation Impact Global","isPartOf":{"@id":"https:\/\/generationimpact.global\/it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/#primaryimage"},"image":{"@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/#primaryimage"},"thumbnailUrl":"https:\/\/generationimpact.global\/wp-content\/uploads\/20260923_21570_001.jpg?wsr","datePublished":"2026-09-23T12:48:00+00:00","dateModified":"2026-11-01T14:14:17+00:00","description":"La Platform on Sustainable Finance trasmette all'ESMA quattro raccomandazioni per la revisione dell'atto delegato sulle informative della Tassonomia UE.","breadcrumb":{"@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/#primaryimage","url":"https:\/\/generationimpact.global\/wp-content\/uploads\/20260923_21570_001.jpg?wsr","contentUrl":"https:\/\/generationimpact.global\/wp-content\/uploads\/20260923_21570_001.jpg?wsr","width":1733,"height":1300,"caption":"Platform on Sustainable Finance Advises ESMA on Taxonomy Disclosures Review"},{"@type":"BreadcrumbList","@id":"https:\/\/generationimpact.global\/it\/news\/platform-sustainable-finance-esma-informative-tassonomia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/generationimpact.global\/it\/"},{"@type":"ListItem","position":2,"name":"Notizie","item":"https:\/\/generationimpact.global\/it\/notizie\/"},{"@type":"ListItem","position":3,"name":"La Platform on Sustainable Finance consiglia l&#8217;ESMA sulla revisione delle informative sulla Tassonomia"}]},{"@type":"WebSite","@id":"https:\/\/generationimpact.global\/it\/#website","url":"https:\/\/generationimpact.global\/it\/","name":"Generation Impact Global","description":"","publisher":{"@id":"https:\/\/generationimpact.global\/it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/generationimpact.global\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/generationimpact.global\/it\/#organization","name":"Generation Impact Global SA","alternateName":"GIG","url":"https:\/\/generationimpact.global\/it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/generationimpact.global\/it\/#\/schema\/logo\/image\/","url":"https:\/\/generationimpact.global\/wp-content\/uploads\/2_GIG_Logo_emblem.svg","contentUrl":"https:\/\/generationimpact.global\/wp-content\/uploads\/2_GIG_Logo_emblem.svg","width":72,"height":72,"caption":"Generation Impact Global SA"},"image":{"@id":"https:\/\/generationimpact.global\/it\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/GenImpactGlobal","https:\/\/www.linkedin.com\/company\/generation-impact-global\/","https:\/\/wa.me\/41782224582"]}]}},"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/posts\/26292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/comments?post=26292"}],"version-history":[{"count":4,"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/posts\/26292\/revisions"}],"predecessor-version":[{"id":27458,"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/posts\/26292\/revisions\/27458"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/media\/26293"}],"wp:attachment":[{"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/media?parent=26292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/categories?post=26292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/generationimpact.global\/it\/wp-json\/wp\/v2\/tags?post=26292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}