Chapter 08 · Finance, data & evidenceSustainability Language
Large undertakings/groups per Codice Civile size criteria (as amended); PIEs
Definition
population expanded from ~200 (ex-NFRD D.Lgs 254/2016) to ~5,000
References
Italyscope
population expanded from ~200 (ex-NFRD D.Lgs 254/2016) to ~5,000
Corporate Sustainability Reporting Directive (CSRD)Legislative Decree 125/2024 (CSRD transposition, in force 25 Sep 2024) · verified 2026-08-22
Overview
The overview for this term is being prepared.