Events

The end of 2022 was very intense from the point of view of the evolution of the legislation related to the vast ESG subject, among the most important events we can mention the final approval at the beginning of November of the Corporate Sustainability Reporting Directive (CSRD) by the European Parliament and a few days later the agreement by the European Financial Reporting Advisory Group (EFRAG) on the first draft of the European Sustainability Reporting Standards (ESRS). The new Directive will be applied, for all companies already subject to the previous Directive (NFRD), as of 2025 in connection with reporting activities relating to the financial year 2024, but we cannot forget that already as of this year reporting in line with the requirements of the EU Regulation on the Taxonomy of Sustainable Activities (Reg. 852/2020) will for the first time be fully reflected (i.e. alignment with Climate Change Mitigation and Adaptation objectives) in the Financial and Non-Financial Reporting Instruments, drafts of which are being approved by the Boards of Directors in recent weeks.

In order to help IROs understand the steps to be taken in the short but also in the medium to long term to prepare for the concrete application of these important new regulations, AIR and the consulting firm KPMG - in the persons of Dr. PierMario Barzaghi Partner and Dr. Andrea Pini Manager KPMG IMPACT Sustainability & Climate Changes Services - have organized for Friday 17 February at 13.00 p.m. an event that aims to provide, with an extremely practical and concrete approach, a vademecum to understand the fundamental principles and timing of these important regulatory evolutions.