Scope
Italian companies in CSRD scope
Italy · regulation
Legislative Decree 125/2024 (CSRD transposition)
D.Lgs. 6 settembre 2024, n. 125
In forceApplies 2024-09-25
Penalties
CONSOB enforcement; administrative fines for reporting failures
Last verified
2026-08-22
In plain language
What this law does
Italy's CSRD transposition: ESRS reporting in the management report (relazione sulla gestione), sustainability assurance by the statutory auditor or accredited third party, CONSOB supervision.
Core obligations
ESRS sustainability statement; double materiality; limited assurance; digital tagging per national adoption
Dictionary
Terms defined in this law
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Claims
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