{"id":26978,"date":"2023-12-23T10:00:00","date_gmt":"2023-12-23T10:00:00","guid":{"rendered":"https:\/\/generationimpact.global\/notizie\/value-chain-implementation-guidance\/"},"modified":"2026-11-01T14:24:28","modified_gmt":"2026-11-01T14:24:28","slug":"guida-attuazione-catena-del-valore-esrs","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/it\/blog\/guida-attuazione-catena-del-valore-esrs\/","title":{"rendered":"Guida all&#8217;attuazione sulla catena del valore (MAIG)"},"content":{"rendered":"<p>22 dicembre 2023 <a href=\"https:\/\/www.efrag.org\/\" target=\"_blank\" rel=\"noopener\">EFRAG<\/a> (European Financial Reporting Advisory Group) ha pubblicato la bozza EFRAG IG2: \u201cValue Chain Implementation Guidance\u201d, aperta ai commenti dei portatori di interesse fino al 2 febbraio 2024.<\/p>\n<p>Il documento offre indicazioni dettagliate sull&#8217;attuazione della catena del valore (VC) per le imprese soggette agli European Sustainability Reporting Standards (ESRS). Sottolinea l&#8217;importanza di includere nella dichiarazione di sostenibilit\u00e0 gli impatti, i rischi e le opportunit\u00e0 (IRO) rilevanti legati alla catena del valore a monte e a valle. La guida spiega inoltre come affrontare la catena del valore nell&#8217;ambito della Corporate Sustainability Reporting Directive (CSRD) e degli ESRS, illustrando i requisiti generali e specifici della rendicontazione di sostenibilit\u00e0. Comprende una mappa della catena del valore, una sezione di domande frequenti e chiarimenti su temi come le disposizioni transitorie, il limite LSME (LSME cap) e le attivit\u00e0 finanziarie intese come rapporti d&#8217;affari. L&#8217;obiettivo \u00e8 aiutare i redattori a integrare in modo efficace la catena del valore nella propria rendicontazione di sostenibilit\u00e0.<\/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 mb-0 has-accent-1-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\">Per leggere il documento clicca\u00a0qui<\/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\/Draft_EFRAG_IG_2_VCIG-231222.pdf\" rel=\"noopener noreferrer\" target=\"_blank\" aria-label=\"Draft_efrag_ig_2_vcig 231222.pdf\"><span class=\"visually-hidden\">Draft_efrag_ig_2_vcig 231222.pdf<\/span><\/a> \r\n\t\t<\/div>\r\n\t","protected":false},"excerpt":{"rendered":"<p>22 dicembre 2023 EFRAG (European Financial Reporting Advisory Group) ha pubblicato la bozza EFRAG IG2: \u201cValue Chain Implementation Guidance\u201d, aperta ai commenti dei portatori di interesse fino al 2 febbraio 2024. Il documento offre indicazioni dettagliate sull&#8217;attuazione della catena del valore (VC) per le imprese soggette agli European Sustainability Reporting Standards (ESRS). Sottolinea l&#8217;importanza di [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26979,"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-26978","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>Catena del valore negli ESRS: la guida all&#039;attuazione EFRAG | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"Guida EFRAG IG2 sulla catena del valore negli ESRS: come rendicontare impatti, rischi e opportunit\u00e0 rilevanti a monte e a valle.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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