{"id":26959,"date":"2023-07-31T10:00:00","date_gmt":"2023-07-31T10:00:00","guid":{"rendered":"https:\/\/generationimpact.global\/notizie\/european-sustainability-reporting-standards-csrd-2024\/"},"modified":"2026-11-01T14:26:42","modified_gmt":"2026-11-01T14:26:42","slug":"esrs-csrd-atto-delegato-2024","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/it\/news\/esrs-csrd-atto-delegato-2024\/","title":{"rendered":"Finanza sostenibile:"},"content":{"rendered":"<p>La Commissione ha adottato gli <strong>European Sustainability Reporting Standards (ESRS)<\/strong>, che integrano la direttiva 2013\/34\/UE del Parlamento europeo e del Consiglio per quanto riguarda i principi di rendicontazione di sostenibilit\u00e0, destinati a tutte le imprese soggette alla Corporate Sustainability Reporting Directive (<a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" target=\"_blank\" rel=\"noopener\">CSRD<\/a>).<\/p>\n<p>L&#8217;atto delegato si basa sull&#8217;articolo 29 ter, paragrafo 1, primo comma, della direttiva contabile. Specifica gli European Sustainability Reporting Standards (ESRS) che le imprese devono utilizzare per la rendicontazione di sostenibilit\u00e0 ai sensi degli articoli 19 bis e 29 bis della direttiva contabile.<\/p>\n<p>L&#8217;atto delegato \u00e8 accompagnato dai seguenti allegati:<\/p>\n<h2><strong>Allegato I, che comprende:<\/strong><\/h2>\n<ul>\n<li>Principi trasversali:\n<ul>\n<li>ESRS 1 Prescrizioni generali<\/li>\n<li>ESRS 2 Informazioni generali<\/li>\n<\/ul>\n<\/li>\n<li>Principi sulle questioni ambientali, sociali e di governance:\n<ul>\n<li>ESRS E1 Cambiamenti climatici<\/li>\n<li>ESRS E2 Inquinamento<\/li>\n<li>ESRS E3 Acque e risorse marine<\/li>\n<li>ESRS E4 Biodiversit\u00e0 ed ecosistemi<\/li>\n<li>ESRS E5 Uso delle risorse ed economia circolare<\/li>\n<li>ESRS S1 Forza lavoro propria<\/li>\n<li>ESRS S2 Lavoratori nella catena del valore<\/li>\n<li>ESRS S3 Comunit\u00e0 interessate<\/li>\n<li>ESRS S4 Consumatori e utilizzatori finali<\/li>\n<li>ESRS G1 Condotta delle imprese<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><strong>Allegato II, che comprende:<\/strong><\/h2>\n<ul>\n<li>l&#8217;elenco degli acronimi e il glossario con le definizioni da utilizzare ai fini della rendicontazione di sostenibilit\u00e0 conforme agli ESRS.<\/li>\n<\/ul>\n<p>L&#8217;atto delegato si applica dal 1\u00b0 gennaio 2024 alle imprese gi\u00e0 soggette agli obblighi di informativa non finanziaria introdotti dalla direttiva sulla comunicazione di informazioni di carattere non finanziario. Per le altre categorie di imprese l&#8217;applicazione sar\u00e0 graduale, secondo il calendario previsto dall&#8217;articolo 5 della CSRD.<\/p>\n<p>Le PMI quotate potranno adempiere agli obblighi di rendicontazione previsti dalla CSRD utilizzando principi distinti e proporzionati, che la Commissione adotter\u00e0 entro la fine di giugno 2024.<\/p>\n\n\r\n\t\t<div  class=\"block-01c358ba-e173-4c2e-8d59-ee485d2006f4 areoi-element link-icon-open\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"fs-18 m-fs-16 wp-block-paragraph\">Regolamento delegato della Commissione<\/p>\n\n\r\n\t\t\t\r\n\t\t\t<a class=\"areoi-full-link\"\r\n\t\t href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/csrd-delegated-act-2023-5303_en.pdf\" rel=\"noopener noreferrer\" target=\"_blank\" aria-label=\"CSRD Delegated Act 2023 5303_en.pdf\"><span class=\"visually-hidden\">CSRD Delegated Act 2023 5303_en.pdf<\/span><\/a> \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-01c358ba-e173-4c2e-8d59-ee485d2006f4 areoi-element link-icon-open\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"fs-18 m-fs-16 wp-block-paragraph\">Allegato I<\/p>\n\n\r\n\t\t\t\r\n\t\t\t<a class=\"areoi-full-link\"\r\n\t\t href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/csrd-delegated-act-2023-5303-annex-1_en.pdf\" rel=\"noopener noreferrer\" target=\"_blank\" aria-label=\"CSRD Delegated Act 2023 5303 Annex 1_en.pdf\"><span class=\"visually-hidden\">CSRD Delegated Act 2023 5303 Annex 1_en.pdf<\/span><\/a> \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-01c358ba-e173-4c2e-8d59-ee485d2006f4 areoi-element link-icon-open\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"fs-18 m-fs-16 wp-block-paragraph\">Allegato II<\/p>\n\n\r\n\t\t\t\r\n\t\t\t<a class=\"areoi-full-link\"\r\n\t\t href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/csrd-delegated-act-2023-5303-annex-2_en.pdf\" rel=\"noopener noreferrer\" target=\"_blank\" aria-label=\"CSRD Delegated Act 2023 5303 Annex 2_en.pdf\"><span class=\"visually-hidden\">CSRD Delegated Act 2023 5303 Annex 2_en.pdf<\/span><\/a> \r\n\t\t<\/div>\r\n\t","protected":false},"excerpt":{"rendered":"<p>La Commissione ha adottato gli European Sustainability Reporting Standards (ESRS), che integrano la direttiva 2013\/34\/UE del Parlamento europeo e del Consiglio per quanto riguarda i principi di rendicontazione di sostenibilit\u00e0, destinati a tutte le imprese soggette alla Corporate Sustainability Reporting Directive (CSRD). L&#8217;atto delegato si basa sull&#8217;articolo 29 ter, paragrafo 1, primo comma, della direttiva [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26960,"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":[1831],"tags":[],"class_list":["post-26959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notizie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESRS e CSRD: l&#039;atto delegato sugli standard europei | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"La Commissione adotta gli ESRS per la rendicontazione di sostenibilit\u00e0 ai sensi della CSRD, in vigore dal 2024. 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