Valente, Priscilla (A.A. 2024/2025) Sustainability reporting between European and national regulation: the evolution of the CSRD and Italy’s legislative decree 125/2024: strategic corporate responses to a shifting regulatory landscape: case studies. Tesi di Laurea in Sustainable innovations, Luiss Guido Carli, relatore Riccardo Giovannini, pp. 100. [Master's Degree Thesis]

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Abstract/Index

European sustainability policies. Origin and evolution. Non-financial reporting as a driver for companies towards climate and social goals. The 8th European parliament, sharing the un zero emissions target for 2050 in European legislation, from accounting directive 34/2013/EU to the NFRD. European directive 95/2014/EU (NFRD) and legislative decree 254/2016. The 9th European Parliament, the commission's further push towards environmental protection and the advent of the “green deal”. The “green deal” and the new sustainability reporting as a driver for change in businesses. The CSRD directive: original date of entry into force. Scope of application: main content and requirements. Italy's transposition of the CSRD. The 10th legislature and the change of course with respect to the “green deal” approach: the Draghi report on the future of Europe. The Letta report on the future of the free market. The Draghi report on the future of Europe. The commission's change of course, issues and timing. The “omnibus” amendment package, approved on 26 february 2025, and the “stop the clock “of 3 april 2025: extension of the entry into force of the CSRD, proposed amendments and foreseeable impacts. The preparation of sustainability reports. Possible scenarios for the next five years, the relationship between CSRD regulations (“de iure condendo”) and corporate reporting strategies. Companies' strategic responses to the new framework. The responses of Italian companies: annex 3: summary table. Business case studies: Italpreziosi and Pastificio Felicetti. Italpreziosi S.p.a.–classification for compliance purposes (CSRD) and proposed amendments to the omnibus package and the stop the clock directive. Italpreziosi S.p.a. 2024 sustainability report review (2023 data)-structure. Comparison between the 2024 and 2023 sustainability reports. Pastificio Felicetti–classification for compliance purposes (CSRD) and proposed amendments to the” omnibus package” and the 'stop the clock' directive. Pastificio Felicetti-analysis of the 2024 sustainability report (2023 data). Comparison between the 2024 and 2023 sustainability reports.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree Program in Strategic Management (LM-77)
Chair:	Sustainable innovations
Thesis Supervisor:	Giovannini, Riccardo
Thesis Co-Supervisor:	Nasta, Luigi
Academic Year:	2024/2025
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	20 Feb 2026 13:45
Last Modified:	20 Feb 2026 13:45
URI:	https://tesi.luiss.it/id/eprint/44911

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