{"id":64179,"date":"2022-07-29T19:54:20","date_gmt":"2022-07-29T17:54:20","guid":{"rendered":"https:\/\/www.greatitalianfoodtrade.it\/?p=64179"},"modified":"2025-11-03T09:08:30","modified_gmt":"2025-11-03T08:08:30","slug":"bilanci-sostenibilita-reg-ue-2022-1288","status":"publish","type":"post","link":"https:\/\/www.foodtimes.eu\/it\/sistemi-alimentari\/bilanci-sostenibilita-reg-ue-2022-1288\/","title":{"rendered":"Bilanci di sostenibilit\u00e0 e investimenti responsabili, due diligence ESG e CSR. Reg. UE 2022\/1288"},"content":{"rendered":"<p>L\u20191.1.23 entra in vigore il\u00a0reg. UE 2022\/1288\u00a0che aggiorna i criteri da seguire per l\u2019informazione sui bilanci di\u00a0sostenibilit\u00e0\u00a0socio-ambientale e di\u00a0<em>governance<\/em>\u00a0(ESG.\u00a0<em>Environmental, Social, Governance<\/em>) degli\u00a0investimenti responsabili\u00a0nel\u00a0mercato finanziario. (1)<\/p>\n<p>I soggetti che partecipano ai mercati finanziari e i consulenti\u00a0finanziari sono obbligati a seguire le nuove regole per divulgare la\u00a0due diligence\u00a0CSR\u00a0(<em>Corporate Sustainability Reporting<\/em>), soggetta ad appositi\u00a0<em>audit<\/em>, in relazione alle imprese destinatarie di investimento.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/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 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.foodtimes.eu\/it\/sistemi-alimentari\/bilanci-sostenibilita-reg-ue-2022-1288\/#1_Bilanci_di_sostenibilita_ESG_e_CSR_Premessa\" >1) Bilanci di sostenibilit\u00e0, ESG e CSR. Premessa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.foodtimes.eu\/it\/sistemi-alimentari\/bilanci-sostenibilita-reg-ue-2022-1288\/#2_Investimenti_responsabili\" >2) Investimenti responsabili<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.foodtimes.eu\/it\/sistemi-alimentari\/bilanci-sostenibilita-reg-ue-2022-1288\/#3_ESG_e_CSR_doveri_dinformazione\" >3) ESG e CSR, doveri d&#8217;informazione<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.foodtimes.eu\/it\/sistemi-alimentari\/bilanci-sostenibilita-reg-ue-2022-1288\/#Note\" >Note<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Bilanci_di_sostenibilita_ESG_e_CSR_Premessa\"><\/span>1) Bilanci di sostenibilit\u00e0, ESG e CSR. Premessa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>I bilanci di sostenibilit\u00e0<\/strong>, come si \u00e8 visto, assumono rilevanza strategica allorch\u00e9 le imprese intendano raccogliere capitali attraverso il mercato finanziario. (2) I cui operatori &#8211; es. gestori patrimoniali, investitori istituzionali, compagnie assicurative, fondi pensione, consulenti finanziari &#8211; sono invero soggetti al\u00a0<em>Sustainable Finance Disclosure Regulation<\/em>\u00a0(SFDR).<\/p>\n<p><strong>Il reg. UE 2019\/2088<\/strong>\u00a0sulla divulgazione di prodotti finanziari sostenibili (SFDR) ha introdotto criteri di informativa uniforme a livello UE sull\u2019integrazione dei rischi di sostenibilit\u00e0 ambientale, sociale e di\u00a0<em>governance<\/em>\u00a0(ESG) e la considerazione degli effetti negativi per la sostenibilit\u00e0 nei diversi processi decisionali di investimento e nell&#8217;attivit\u00e0 di consulenza.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Investimenti_responsabili\"><\/span>2) Investimenti responsabili<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Le\u00a0norme tecniche\u00a0<\/strong>introdotte dal reg. UE 2022\/1288 forniscono agli operatori del mercato finanziario una serie di\u00a0<em>format<\/em>\u00a0e modelli, indicatori, metriche e metodi da seguire nell&#8217;informativa ESG. Con l\u2019obiettivo di garantire la trasparenza, rilevanza e coerenza, comprensibilit\u00e0 per gli investitori finali dell\u2019informazione sui prodotti finanziari. Essi devono perci\u00f2 specificare:<\/p>\n<p>&#8211; la \u2018<em>descrizione dei principali effetti negativi sui fattori di sostenibilit\u00e0<\/em>\u2019 associati alle attivit\u00e0 dell\u2019impresa e la\/e sua\/e filiera\/e di riferimento, a monte e a valle. Con esposizione delle procedure adottate per prevenire, controllare e mitigare i \u2018danni eccessivi\u2019 (DNSH,\u00a0<em>Do Not Significant Harm<\/em>. V. reg. UE 2022\/1288, articolo 6 e All. I, tabella\u00a01),<\/p>\n<p>&#8211; la \u2018<em>descrizione delle politiche relative all\u2019individuazione e alla prioritizzazione dei principali effetti negativi sui fattori di sostenibilit\u00e0<\/em>\u2019. A corollario del principio di non arrecare danni eccessivi (DNSH), i partecipanti al mercato finanziario degli investimenti responsabili devono esporre le decisioni assunte sui c.d. PAI (<em>Principal Adverse Impacts<\/em>. articolo 7 e All. I, tab.\u00a01),<\/p>\n<p>&#8211; le politiche d\u2019impegno (<em>engagement policies<\/em>), il rispetto degli standard internazionali (<em>references to international standards<\/em>) e il raffronto con i precedenti bilanci di sostenibilit\u00e0 (<em>historical comparisons<\/em>. Articoli 8,9,10).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_ESG_e_CSR_doveri_dinformazione\"><\/span>3) ESG e CSR, doveri d&#8217;informazione<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Il reg. UE 2022\/1288<\/strong>\u00a0sottolinea l\u2019esigenza di garantire la massima trasparenza nell\u2019informazione per i prodotti finanziari che promuovano caratteristiche di sostenibilit\u00e0, soprattutto in ordine al principio\u00a0<em>Do Not Significant Harm<\/em>, DNSH. L\u2019informazione deve perci\u00f2 seguire standard uniformi e venire offerta sia sui siti <em>web<\/em> (<em>disclosure<\/em>), sia nei documenti precontrattuali, sia nei\u00a0<em>report<\/em>\u00a0periodici da pubblicare ogni anno entro il 30 giugno.<\/p>\n<p><strong>L\u2019informativa ESG<\/strong>\u00a0deve essere pubblica e gratuita, facilmente accessibile e ben visibile, equa e non discriminatoria, semplice e concisa, chiara e comprensibile, non fuorviante. Il reg. UE 2022\/1288 addirittura indica la dimensione, il tipo dei caratteri e i colori da utilizzare nei moduli d\u2019informazione indicati in Allegati I-V. Tutte le informazioni dovranno venire fornite anche sui siti\u00a0<em>web<\/em>, precisando le date di pubblicazione e i successivi aggiornamenti, da mantenere in cronologia.<\/p>\n<p><em>Dario Dongo ed Elena Bosani<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Note\"><\/span>Note<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>(1) Regolamento delegato (UE) 2022\/1288\u00a0<em>che integra il regolamento (UE) 2019\/2088 del Parlamento\u00a0europeo e del Consiglio per quanto riguarda le norme\u00a0tecniche di regolamentazione che specificano i dettagli del contenuto e della presentazione delle informazioni relative al principio \u00abnon\u00a0arrecare un danno\u00a0significativo\u00bb, che specificano il contenuto, le metodologie e la presentazione delle informazioni relative agli indicatori di sostenibilit\u00e0 e agli effetti negativi per la sostenibilit\u00e0, nonch\u00e9 il contenuto e la presentazione delle informazioni relative alla promozione delle caratteristiche ambientali o sociali e degli obiettivi di investimento sostenibile nei documenti precontrattuali, sui siti\u00a0web e nelle relazioni\u00a0periodiche<\/em>.\u00a0<a href=\"https:\/\/bit.ly\/3JfiSGo\">https:\/\/bit.ly\/3JfiSGo<\/a><\/p>\n<p>(2) Dario Dongo.\u00a0<em>Bilancio di sostenibilit\u00e0, ESG e due diligence<\/em>. GIFT (<em>Great Italian Food Trade<\/em>). 18.7.22,<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u20191.1.23 entra in vigore il\u00a0reg. UE 2022\/1288\u00a0che aggiorna i criteri da seguire per l\u2019informazione sui bilanci di\u00a0sostenibilit\u00e0\u00a0socio-ambientale e di\u00a0governance\u00a0(ESG.\u00a0Environmental, Social, Governance) degli\u00a0investimenti responsabili\u00a0nel\u00a0mercato finanziario. (1) I soggetti che partecipano ai mercati finanziari e i consulenti\u00a0finanziari sono obbligati a seguire le nuove regole per divulgare la\u00a0due diligence\u00a0CSR\u00a0(Corporate Sustainability Reporting), soggetta ad appositi\u00a0audit, in relazione alle imprese [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":64180,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1227],"tags":[603,574,57,1634,1166,11],"class_list":["post-64179","post","type-post","status-publish","format-standard","has-post-thumbnail","category-sistemi-alimentari","tag-csr-corporate-social-responsibility","tag-esg","tag-governance","tag-reg-ue-2022-1288","tag-sfdr","tag-sostenibilita"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bilanci di sostenibilit\u00e0 e investimenti responsabili, due diligence ESG e CSR. 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