Episodio 2 di 3: Chi è obbligato a redigere il Bilancio di Sostenibilità?
In recent years, Environmental, Social, and Governance (ESG) considerations have evolved from a peripheral concern to a core element of corporate strategy, and this shift has profoundly impacted the landscape of mergers and acquisitions (M&A).
In June 2023, the European Commission updated its Horizontal Guidelines, clarifying how Article 101 of the Treaty on the Functioning of the European Union (TFEU) applies to various forms of cooperation agreements, including sustainability-focused collaborations.
On April 9, 2024, the board of the Science Based Targets initiative (SBTi) announced its decision to allow the use of environmental attribute certificates (including carbon credits) to meet Scope 3 (value chain) emissions targets.
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