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.
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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.
Milano, 5 agosto 2026 – van Berings ha assistito Gama Service e Otto nella cessione dell’intero capitale sociale delle società al search fund Aeqor.
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.
L’entrata in vigore della Legge 17 marzo 2026 n. 40 completa il quadro di rilancio della competitività del sistema dell’arte italiano. Questo processo, avviato nel luglio 2025 con l’introduzione dell’aliquota IVA ridotta al 5% sulle cessioni di opere d’arte, trova oggi nella riforma del Codice dei Beni Culturali (D.Lgs. 42/2004) lo strumento per abbattere le barriere burocratiche alla circolazione degli asset culturali.
The European Parliament's recent draft report on the revision of the SFDR outlines the future regulatory framework for sustainable finance (SFDR 2.0). The draft proposes a strategic rebalancing of the European Commission’s initial proposal, aiming to strengthen the effectiveness of the regulatory framework while reducing the administrative burden on market participants.
Between May 6 and 7, 2026, the European Parliament and the Council of the EU reached a provisional political agreement on the Digital Omnibus AI legislative package.
In the context of evolving climate-related regulations, compliance with international accounting standards assumes relevance far beyond technical-financial boundaries. The IFRS Accounting Standards represent legal obligations, whose breach can generate significant consequences for companies, their management bodies, and reporting process participants.
Con l’ordinanza in commento, la Corte di Cassazione interviene nuovamente in materia di responsabilità per danno da prodotto difettoso, offrendo un’interpretazione conforme al diritto dell’Unione Europea della nozione di “produttore” di cui alla Direttiva 85/374/CEE, recepita nell’ordinamento interno dapprima con il D.P.R. n. 224/1988 e successivamente confluita negli artt. 114 ss. del Codice del Consumo.
The life sciences sector is experiencing renewed momentum in M&A activity. After years marked by regulatory uncertainty, geopolitical tensions and market volatility, companies are increasingly viewing M&A as a tool to strengthen pipelines, accelerate innovation and reinforce their competitive positioning.
EU regulations DORA and NIS2 establish digital resilience as a mandatory requirement for enterprises operating in critical sectors, with administrative sanctions reaching up to €10 million or 2% of global annual turnover. Cybersecurity risks are inextricably linked with regulatory exposure: vulnerabilities within supply chains can trigger both operational disruptions and substantial financial penalties.
The recent resolution on “Copyright and Generative Artificial Intelligence – Opportunities and Challenges,” adopted by the European Parliament on March 10, 2026, marks a significant evolution in the coordination between the development of Generative Artificial Intelligence systems and the protection of intellectual property rights.
In recent years, and with clear acceleration in 2025, the international regulatory framework has been enriched by what are known as Transition Laws: climate regulations introduced to reduce greenhouse gas emissions and achieve the objectives of the Paris Agreement, imposing immediate accounting obligations under IFRS Accounting Standards.
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The EU Cyber Resilience Act (CRA, Regulation 2024/2847) entered into force on 10 December 2024 and represents one of the European Union’s most significant legislative initiatives aimed at ensuring the security of products with digital components.
Con l’ordinanza in commento, la Corte di Cassazione interviene nuovamente in materia di responsabilità per danno da prodotto difettoso, offrendo un’interpretazione conforme al diritto dell’Unione Europea della nozione di “produttore” di cui alla Direttiva 85/374/CEE, recepita nell’ordinamento interno dapprima con il D.P.R. n. 224/1988 e successivamente confluita negli artt. 114 ss. del Codice del Consumo.
NIS2 and DORA represent complementary pillars of the EU strategy for digital resilience, with a focus on supply chain and ICT risks. Effective respectively in 2023 and 2025, they require companies to adopt proactive measures to mitigate systemic vulnerabilities.
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On 24 December 2024, the European Union introduced the EU Design Act (EU 2024/2822) with the aim of modernizing the protection of designs, making it clearer, faster, and more uniform across the single market.
La riforma del Testo Unico della Finanza approvata con il decreto legislativo del 27 marzo 2026 e pubblicata il 14 aprile si presenta come un intervento di sistema, che non si limita a modificare singoli istituti, ma ridefinisce in modo organico il rapporto tra autonomia delle società, funzionamento del mercato e tutela degli investitori.
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Traditional due diligence focused primarily on mitigating legal and reputational risks. The modern approach demands an integrated vision that transforms the supply chain into a driver of sustainable value.
The DORA Regulation (EU 2022/2554) introduces a rigorous framework for managing ICT risks arising from the supply chain, involving both financial entities and their third-party providers. This regulation addresses the growing vulnerability of digital supply chains, ensuring operational resilience across the European financial sector.
Failure to properly account for climate impacts in corporate financial statements exposes businesses to severe consequences. In a context of heightened scrutiny understanding these implications is essential for boards of directors.
Supply chain due diligence has become an operational necessity, driven by increasingly stringent regulations such as the proposed EU Corporate Sustainability Due Diligence Directive.
In the life sciences sector, acquisitions are essential tools for driving innovation, expanding product portfolios, and entering new markets. However, the industry’s complex regulatory framework, the high failure rate of clinical trials, and the uncertainty of commercial success make these transactions particularly risky. To manage these challenges, companies increasingly rely on advanced legal strategies and sophisticated contractual structures.
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La Suprema Corte, con la pronuncia in epigrafe, interviene nel solco del dibattito interpretativo relativo all’art. 2476, comma 3, c.c., risolvendo la vexata quaestio circa la natura della revoca dell’amministratore per gravi irregolarità.
In a recent decision concerning product liability, the Italian Supreme Court (Civil Section II, 15 December 2025, No. 32673) clarified the circumstances in which a distributor may be treated as a “producer” under EU law, even where its name or trademark has not been physically affixed to the product.
Effective from January 16, 2023, DORA establishes uniform rules for managing risks related to information and communication technologies (ICT). In practice, it transforms operational resilience into a mandatory pillar for financial entities and their ICT supply chains.
In July 2025, the European Commission launched a public consultation to gather input on the forthcoming legislative proposal known as the Digital Fairness Act (DFA). The initiative aims to update and strengthen consumer protection in the evolving digital environment by addressing harmful and unfair commercial practices online.
The introduction of Italian Law No. 132/2025, which came into force on October 10, 2025, marks a turning point in the legal framework governing copyright protection for artistic works, particularly those created or assisted by AI.
Responsible supply chain management is rapidly becoming a binding regulatory obligation. A company’s supply chain significantly extends its sphere of influence beyond the boundaries of the organization itself, exposing it to external factors that may fall outside the control of internal policies.
Nowadays, companies that demonstrate integrity are better positioned to seize market opportunities, attract investment, and build lasting stakeholder trust. Corruption is now recognized as a strategic risk, with direct consequences on performance and reputation. That’s why leading organizations are moving beyond checkbox compliance, embracing transformational governance, a proactive leadership model that embeds ethical behavior across the entire ecosystem: internal teams, suppliers, partners, and clients.