Sustainability consulting and ESG reporting


Under the EU Directive 2022/2464 (CSRD), companies will gradually be obliged to sustainability reporting, specifically:

  • from January 1, 2024, large public interest enterprises (more than 500 employees);
  • from January 1, 2025, medium-large enterprises (exceeding two of the following limits: 20 mln assets, 40 mln revenues, 250 employees);
  • from January 1, 2026, listed SMEs (with the possibility of an exemption until 2028).

Thus, there are strong pressures on all companies to implement ESG strategies and policies and report them in their annual financial statements:

  1. European directives on ESG reporting and sustainability due diligence requirements (CSRD and CSDD);
  2. Medium-sized and listed companies subject to reporting requirements must monitor the application of ESG policies by supplier and customer companies (value chain);
  3. Financial institutions offer better financing conditions to enterprises that adopt ESG policies and report them in their financial statements.

Consequently, even SMEs that do not fall within the statutory size limits are in fact required to report on sustainability because of business relationships with medium to large enterprises that fall under the obligations or because they approach financial institutions to apply for financing.

Our ECOVIS STLex team of ESG experts can offer the following services:

  1. Support in developing a long-term sustainability strategy based on ESG risk assessments
  2. Assistance in the implementation of sustainability procedures through also the support of IT solutions
  3. Sustainability reporting according to the new European ESRS standards
  4. Audit of sustainability reporting
  5. Independent directors with ESG expertise
  6. Transformation into a benefit company: we provide assistance in the process of transformation into a benefit company.

This activity is recommended for

Mid-market companies and investment funds
Companies that look to the Italian market
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Contact us

To request information or an appointment with our experts


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