La CSRD e i sustainability managers: una nuova evoluzione della professione

[Autom. eng. transl.] The Corporate Sustainability Reporting Directive (CSRD) represents a new milestone in the European Union regulatory framework, introducing more stringent requirements for the preparation of sustainability reports and bringing significant changes compared to the previous Non-Financial Reporting Directive (NFRD). Among the most significant innovations introduced by this directive, stand out the progressive expansion of the number of organizations required to report on sustainability, the adoption of standardized processes and indicators for the reporting itself and the expansion of the reporting perimeter to the supply chain, fully including the concept of "Scope 3" in the assessment of environmental and social impacts. The directive in question is arousing growing interest among organizations regarding the challenges of adopting sustainable practices, and will represent a further impetus for those who have made sustainability their profession, the so-called sustainability professionals.