The new CSRD Directive: from intention to action, IROs and operational tools
Journal title ECONOMIA PUBBLICA
Author/s Giulia Alberti di Catenaja, Donato Berardi, Rebecca Gironi , Giulia Tessadri, Samir Traini
Publishing Year 2026 Issue 2025/3
Language Italian Pages 28 P. 451-478 File size 321 KB
DOI 10.3280/EP2025-003006
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
The management of impacts, risks, and opportunities (IRO) introduced by the new ESRS reporting criteria with the CSRD Directive will play an increasingly central role in corporate governance. Despite the uncertainty created by recent measures to postpone obligations (“stop the clock”) and significantly revise the scope of obligated companies (Omnibus), for the water and environment sectors, the integration of economicfinancial and ESG aspects remains strategic.
Keywords: sostenibilità, criteri di decisione in condizioni di rischio e incertezza, finanza aziendale e governance, rendicontazione.
Jel codes: Q56, D81, O16, M41
Giulia Alberti di Catenaja, Donato Berardi, Rebecca Gironi , Giulia Tessadri, Samir Traini, Reporting di sostenibilità: dalle regole all’azione concreta in "ECONOMIA PUBBLICA " 3/2025, pp 451-478, DOI: 10.3280/EP2025-003006