{"id":10612,"date":"2024-08-11T11:53:49","date_gmt":"2024-08-11T09:53:49","guid":{"rendered":"https:\/\/www.alens.it\/?p=10612"},"modified":"2024-10-25T14:48:59","modified_gmt":"2024-10-25T12:48:59","slug":"esg-2024-report-outlook-trends-and-new-requirements","status":"publish","type":"post","link":"https:\/\/www.alens.it\/en\/esg-2024-report-outlook-trends-and-new-requirements\/","title":{"rendered":"ESG 2024 Report: perspectives, trends and new requirements"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/www.alens.it\/wp-content\/uploads\/2024\/08\/esg-2024.jpeg\" alt=\"\" class=\"wp-image-10615\" srcset=\"https:\/\/www.alens.it\/wp-content\/uploads\/2024\/08\/esg-2024.jpeg 900w, https:\/\/www.alens.it\/wp-content\/uploads\/2024\/08\/esg-2024-300x200.jpeg 300w, https:\/\/www.alens.it\/wp-content\/uploads\/2024\/08\/esg-2024-768x512.jpeg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Writing an ESG report has become a must for companies, within an ever-changing regulatory framework that requires constant attention to ensure compliance and the opportunity to create strategic value.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An ESG report involves <strong>the collection and subsequent reporting<\/strong> of detailed information on a range of non-financial indicators by companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The objective of this report is to <strong>photograph risks and opportunities<\/strong> related to <strong>environmental, social and corporate governance<\/strong> issues (acronym of ESG), in order to produce a communication on the impact that business activities have on people, Common resources, environment and territory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since the beginning of 2023, <strong>the new CSRD (Corporate Sustainability Reporting Directive)<\/strong> has been in force in Europe and, among other things, it <strong>redefines the entities<\/strong> required to prepare the ESG report from 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This has led to an increase in the total number of companies required to draw up a sustainability report, which now stands at almost 50,000 in Europe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The CSRD Directive is part of the broader European <strong>Green Deal<\/strong>, a series of economic and legislative measures to <strong>facilitate the green transition<\/strong> and the transition to an economy more in tune with the major issues of the present, more competitive, inclusive and efficient.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From the perspective of ESG reporting, this directive aims to make the indicators and KPIs used for reporting more transparent and up-to-date, in order to allow a <strong>clearer and more transparent final communication to stakeholders<\/strong>, investors and institutions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We will look in more detail in the next paragraphs who will be required to write the ESG report and some of the trends that emerged in 2024 in this area.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-flat ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Indice contenuti<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.alens.it\/en\/esg-2024-report-outlook-trends-and-new-requirements\/#ESG_2024_REPORT_WHO_WILL_DO_IT\" >ESG 2024 REPORT: WHO WILL DO IT<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.alens.it\/en\/esg-2024-report-outlook-trends-and-new-requirements\/#SUSTAINABILITY_BALANCE_SHEET_TRENDS_AND_STRATEGIES\" >SUSTAINABILITY BALANCE SHEET, TRENDS AND STRATEGIES<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.alens.it\/en\/esg-2024-report-outlook-trends-and-new-requirements\/#INDICATORS_AND_INFORMATION_TO_BE_INCLUDED_IN_THE_ESG_2024_REPORT\" >INDICATORS AND INFORMATION TO BE INCLUDED IN THE ESG 2024 REPORT<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.alens.it\/en\/esg-2024-report-outlook-trends-and-new-requirements\/#WHAT_IS_THE_CSRD_DIRECTIVE\" >WHAT IS THE CSRD DIRECTIVE?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ESG_2024_REPORT_WHO_WILL_DO_IT\"><\/span><strong>ESG 2024 REPORT: WHO WILL DO IT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As a direct result of the entry into force of the European CSRD directive, a larger group of large companies, but also SMEs listed on regulated markets in the European Union, will be <strong>required to submit an ESG report on sustainability<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Let\u2019s see it in brief:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The obligation also extends to non-European companies generating more than EUR 150 million in the EU market;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li> All credit and insurance institutions are also required to report;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In addition, the obligation remains as before for large companies on European territory and generally for listed companies;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Public entities are also included to the reporting obligation.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The individual subsidiaries of credit and insurance institutions are currently <strong>excluded from this obligation<\/strong>, but only if they are included in the parent company\u2019s report, micro-enterprises even if listed on a stock exchange and SMEs not listed on a stock exchange.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This does not mean that these companies cannot decide to voluntarily adapt to the standard and equip themselves to prepare an ESG report.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Let\u2019s see why.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"SUSTAINABILITY_BALANCE_SHEET_TRENDS_AND_STRATEGIES\"><\/span><strong>SUSTAINABILITY BALANCE SHEET, TRENDS AND STRATEGIES<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For the ESG 2024 report, there will be <strong>new measures to consider<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The goal is to make communication as detailed and transparent as possible regarding <strong>the impact that the company has throughout its value chain<\/strong>, including for example the territory, the communities in which it lives, the environment and biodiversity, the use of water and energy resources.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But that\u2019s not all, the sustainability report will also contain indications on the working environment, <strong>the treatment of employees<\/strong> and in general on <strong>corporate culture and policies<\/strong> (anti-corruption, lobbying practices, payment methods etc.).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Over the past decade, there has been a steady and significant <strong>increase<\/strong> in the number of <strong>companies publishing an ESG report<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is a direct consequence of the increased demands from stakeholders and investors in terms of greater transparency in the communication of corporate impact and policies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">More and more companies are also choosing <strong>to take ESG policies into account within a broader corporate strategy<\/strong>, and voluntarily provide themselves with a sustainability report.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What is the reason for this choice? Having an ESG sustainability report allows a company to be <strong>accredited by partners and stakeholders as a transparent reality<\/strong> and committed to reporting and tracking it\u2019s environmental and social responsibility.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In terms of corporate reputation, the sustainability report provides benefits:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Is an excellent opportunity to <strong>convey the company\u2019s commitment and values<\/strong> externally by activating targeted communications;<\/li>\n\n\n\n<li>In addition, having an ESG report can mean for a company the possibility of <strong>accessing European calls<\/strong>, possible reliefs and grants intended for companies that move in a horizon of <strong>sustainability and responsibility<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Some of the <strong>trends<\/strong> that emerged in 2024 place a strong emphasis on regulation and accountability in the areas of: <strong>artificial intelligence<\/strong>, protection of land <strong>biodiversity<\/strong>, energy supply from <strong>renewable sources<\/strong>, but also equity, <strong>human rights<\/strong> and social responsibility.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These are all trends that are being strongly consolidated and should be taken into account for a strategic and comprehensive approach to the ESG 2024 report.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"728\" height=\"530\" src=\"https:\/\/www.alens.it\/wp-content\/uploads\/2024\/08\/Implementation_of_ESG_practices_per_sector.png\" alt=\"\" class=\"wp-image-10618\" srcset=\"https:\/\/www.alens.it\/wp-content\/uploads\/2024\/08\/Implementation_of_ESG_practices_per_sector.png 728w, https:\/\/www.alens.it\/wp-content\/uploads\/2024\/08\/Implementation_of_ESG_practices_per_sector-300x218.png 300w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">[<a href=\"https:\/\/commons.wikimedia.org\/wiki\/File:Implementation_of_ESG_practices_per_sector.png\">Image source<\/a>]<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"INDICATORS_AND_INFORMATION_TO_BE_INCLUDED_IN_THE_ESG_2024_REPORT\"><\/span><strong>INDICATORS AND INFORMATION TO BE INCLUDED IN THE ESG 2024 REPORT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As we have anticipated, the ESG report should include as much detailed information as possible regarding various parameters, so that it provides <strong>a clear and comprehensive picture of the company\u2019s impact<\/strong> and the compensatory measures implemented or planned to optimize it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We list below some of the indicators that cannot be missing from a comprehensive sustainability report:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A list of key sustainability risks (for example, water use, emissions from Scope 1, 2 and 3 etc.);<\/li>\n\n\n\n<li>ESG policies already adopted, with related targets and monitoring of progress achieved so far;<\/li>\n\n\n\n<li>Information on the company\u2019s strategy;<\/li>\n\n\n\n<li>Sustainability goals and associated timelines for achievement;<\/li>\n\n\n\n<li>Inclusion of key indicators to compare and monitor performance, and evaluate the information provided.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">One important factor to consider is the frequent <strong>difficulty<\/strong> for companies <strong>to obtain and validate all the information necessary<\/strong> to draw up their sustainability report within the established time frame.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This inability can generate consequences in terms of regulatory non-compliance, lead to sanctions or measures, and often have an impact on financial operations and the production chain.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"WHAT_IS_THE_CSRD_DIRECTIVE\"><\/span><strong>WHAT IS THE CSRD DIRECTIVE?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The entry into force of the Corporate Sustainability Reporting Directive (CSRD) on 1 January 2023, introduced <strong>more stringent requirements for companies<\/strong> to prepare their sustainability reports, and brought the number of companies subject to the obligation from <strong>about 12,000 to almost 50,000<\/strong> in the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One of the goals of the CSRD is also <strong>to make non-financial reporting a habit<\/strong> for companies, moving towards an adjustment to <strong>business prospects that are more aware of their impact<\/strong>, and encouraging good practices in general that are also more adherent to the horizons of the <strong>2030 Agenda<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This new legislation updates the previous legislation, the Non-Financial Reporting Directive or <strong>NFRD<\/strong> on disclosure of non-financial information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compared to the latter, the CSRD will require greater clarity and descriptiveness in reporting from stakeholders, and consequently greater transparency in communication.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Overall<strong>, the direction taken by this regulatory update is clear<\/strong>: more and more companies will increasingly be required to adopt effective measures for monitoring, offsetting and reducing emissions generated throughout the life cycle of their products or services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There will be a growing need to move towards a responsible, fair and inclusive approach not only to the resources used but also internally in policies directed at employees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In summary, the direction of institutions and lawmarkers is to increasingly adapt to a horizon where <strong>ESG policies will become the norm<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writing an ESG report has become a must for companies, within an ever-changing regulatory framework that requires constant attention to ensure compliance and the opportunity to create strategic value. An ESG report involves the collection and subsequent reporting of detailed information on a range of non-financial indicators by companies. The objective of this report is [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":10617,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-10612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG Report 2024: New CSRD Requirements &amp; Trends | Alens<\/title>\n<meta name=\"description\" content=\"Discover key ESG reporting trends for 2024. Learn about CSRD requirements, new sustainability indicators, and strategic benefits. Expert insights by Alens. 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