With the entry into force of Directive 2022/2464/EU, better known as the Corporate Sustainability Reporting Directive (CSRD), sustainability reporting has become a key pillar for European companies. In Italy, it was transposed into national law by Legislative Decree no. 125 of 6 September 2024 (published in the Official Gazette of 10 September 2024), which sets out the obligations, scope of application and sanctions for companies that do not comply with the new regulations.
Who does the CSRD apply to?
The new legal framework limits the obligation to large companies with more than 1,000 employees, reducing the impact on SMEs. In Europe, around 50,000 companies will be affected, with around 1,300 in Italy. For some companies, the obligation will be postponed until 2028, giving them more time to fulfil the requirements.
The consequences for those who do not comply with the regulation are significant: in addition to fines of up to 150,000 euros, the regulation provides for public notification of infringements and the obligation to rectify them within certain deadlines.
Why report
Sustainability reporting is not only a legal requirement, but also a competitive advantage. Internal benefits include a better understanding of risks, more robust long-term strategies, leaner processes and lower costs. Externally, reporting strengthens reputation, improves brand loyalty and provides stakeholders with a clear picture of the organisation’s value creation and environmental and social impact.
The carbon footprint as a litmus test
One of the most sensitive aspects of CSRD is the calculation of the organisational carbon footprint (OCF). In Italy, over 700 companies have already published data on their carbon footprint, which is a sign that the topic is becoming increasingly important.
Monitoring and efficiency systems play a crucial role in this process. These tools make it possible to:
- collect reliable data on consumption and emissions in real time;
- accurately calculate the impact in the form of CO₂ equivalents;
- verify the consistency of information through internal and external audits;
- initiate a process of continuous improvement that reduces energy costs and environmental impacts while increasing the resilience of the organisation.
From monitoring to strategic action
The CSRD not only demands transparency: it also forces companies to undergo a paradigm shift in management in which sustainability becomes an integral part of the business model. In this context, digital energy management solutions are no longer just technical tools, but real strategic allies capable of transforming the data collected into operational decisions and targeted investments.