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Reporting di sostenibilit?: dalle regole all?azione concreta

Author

Listed:
  • Giulia Alberti di Catenaja
  • Donato Berardi
  • Rebecca Gironi
  • Giulia Tessadri
  • Samir Traini

Abstract

La gestione degli impatti, dei rischi e delle opportunit? (IRO) introdotta dai nuovi criteri di rendicontazione ESRS con la Direttiva CSRD avr? un ruolo sempre pi? centrale nella governance aziendale. Nonostante l?incertezza creata dai recenti interventi per rinviare gli obblighi (?stop the clock?) e rivedere in modo significativo il perimetro delle imprese obbligate (Omnibus), per i settori dell?acqua e dell?ambiente l?integrazione tra gli aspetti economicofinanziari e ESG rimane strategica.

Suggested Citation

  • Giulia Alberti di Catenaja & Donato Berardi & Rebecca Gironi & Giulia Tessadri & Samir Traini, 2025. "Reporting di sostenibilit?: dalle regole all?azione concreta," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2025(3), pages 451-478.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2025-003006
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    More about this item

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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