{"id":26919,"date":"2023-01-05T10:00:00","date_gmt":"2023-01-05T10:00:00","guid":{"rendered":"https:\/\/generationimpact.global\/notizie\/corporate-sustainability-reporting-directive-csrd\/"},"modified":"2026-11-01T14:26:10","modified_gmt":"2026-11-01T14:26:10","slug":"csrd-direttiva-rendicontazione-sostenibilita","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/it\/blog\/csrd-direttiva-rendicontazione-sostenibilita\/","title":{"rendered":"Corporate Sustainability Reporting Directive (CSRD)"},"content":{"rendered":"<p>La Corporate Sustainability Reporting Directive (CSRD) \u00e8 stata pubblicata il 16 dicembre 2022 ed \u00e8 entrata in vigore il ventesimo giorno successivo alla pubblicazione, cio\u00e8 il 5 gennaio 2023. Circa 50.000 imprese in Europa si trovano quindi davanti a una nuova ondata di obblighi di rendicontazione. Gli elementi pi\u00f9 importanti sono: \u2013 Collocazione nella relazione sulla gestione \u2013 Rendicontazione secondo gli European Sustainability Reporting Standards (<a href=\"https:\/\/generationimpact.global\/it\/prodotti\/esrs\/\" rel=\"noopener\">ESRS<\/a>) e considerazione del regolamento sulla Tassonomia UE \u2013 Applicazione della doppia rilevanza \u2013 Considerazione della catena del valore \u2013 Obbligo di marcatura digitale.<\/p>\n<p>La direttiva \u00e8 disponibile qui in\u00a0<a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/CELEX-32022L2464-EN-TXT.pdf\" target=\"_blank\" rel=\"noopener\">inglese<\/a>,\u00a0<a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/CELEX-32022L2464-IT-TXT.pdf\" target=\"_blank\" rel=\"noopener\">italiano<\/a>,\u00a0<a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/CELEX-32022L2464-FR-TXT.pdf\" target=\"_blank\" rel=\"noopener\">francese<\/a>,\u00a0<a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/CELEX-32022L2464-DE-TXT.pdf\" target=\"_blank\" rel=\"noopener\">tedesco<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Corporate Sustainability Reporting Directive (CSRD) \u00e8 stata pubblicata il 16 dicembre 2022 ed \u00e8 entrata in vigore il ventesimo giorno successivo alla pubblicazione, cio\u00e8 il 5 gennaio 2023. Circa 50.000 imprese in Europa si trovano quindi davanti a una nuova ondata di obblighi di rendicontazione. Gli elementi pi\u00f9 importanti sono: \u2013 Collocazione nella relazione [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26920,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[1844],"tags":[],"class_list":["post-26919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD: la direttiva sulla rendicontazione di sostenibilit\u00e0 | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"I requisiti chiave della CSRD: standard ESRS, doppia rilevanza, Tassonomia UE, catena del valore e obbligo di marcatura digitale delle informazioni.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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