Decreto legislativo 6 settembre 2024, n. 125 - Attuazione della direttiva (UE) 2022/2464 (CSRD transposition decree on corporate sustainability reporting)
Effective: 6 Sep 2024
Plain-English summary
Implements the Corporate Sustainability Reporting Directive. It applies to large undertakings and listed SMEs, and to insurers and credit institutions whatever their legal form, and lets listed SMEs omit sustainability information for years starting before 1 January 2028. Published in Gazzetta Ufficiale no. 212 of 10 September 2024.
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