Episodio 3 di 3: I vantaggi del Bilancio di Sostenibilità
The evolution of climate litigation is driving a shift in the parameters used to evaluate the conduct of directors and officers. While climate change was previously perceived as an ethical or reputational externality, it is now configured as a "foreseeable" and, therefore, actionable legal risk.
In 2025, global investments in the energy transition reached a record $2.3 trillion, marking an 8% increase compared to the previous year. Despite this acceleration, the path toward the net-zero target is estimated to require approximately $30 trillion in additional capital, encompassing corporate investments and infrastructure, to decarbonize the eight high-emitting industrial sectors that alone generate 40% of global greenhouse gas emissions by 2050.
Climate litigation has matured into a systemic business risk with direct implications for corporate strategy, governance, capital allocation, and market access. Companies are now expected to take responsibility for their emissions, environmental impacts, and climate risks, moving beyond direct operations to encompass the entire asset lifecycle and the broader value chain.
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