GREEN PATH PILOT

Sustainability Software

SOFTWAREFORMAZIONECONSULENZA

SULLA SOSTENIBILITÀ

Double Materiality Analysis

GPP provides you with all the data you need.

Double Materiality in the CSRD: A Strategic Guide for Businesses

Corporate Sustainability Reporting Directive (CSRD) introduces the innovative concept of double materiality. This requires companies not only to report on relevant material topics but also to analyze how these impact financial results and external effects on the environment and society. In the past, businesses focused on traditional materiality, primarily addressing ESG (Environmental, Social, and Governance) topics relevant to the organization. With the introduction of the CSRD, the analysis expands, requiring a broader assessment that also considers the external effects on the company’s economic outcomes.

Corporate Sustainability Reporting Directive (CSRD) introduces the innovative concept of double materiality. This requires companies not only to report on relevant material topics but also to analyze how these impact financial results and external effects on the environment and society. In the past, businesses focused on traditional materiality, primarily addressing ESG (Environmental, Social, and Governance) topics relevant to the organization. With the introduction of the CSRD, the analysis expands, requiring a broader assessment that also considers the external effects on the company’s economic outcomes.

GPP
Tools

  • Project/plan characterization tool

  • Multi-benchmark tool for quantifying and assessing environmental impacts and risks of a company

  • Tool for identifying recommendations to improve impact performance

  • Tool di quantificazione delle degli impatti indiretti – Analisi delle ricadute

  • Corporate georeport

  • Dynamic tool for monitoring air quality

  • Territorial georeport

  • Territorial scoremap

  • Tool for analyzing double materiality in a territorial context

  • Basic information framework (stressors and vulnerabilities)

The approval of Legislative Decree No. 125 of September 6, 2024, which transposes the European CSRD Directive (Corporate Sustainability Reporting Directive), marks a significant turning point for Italian businesses. This new regulation extends sustainability reporting obligations not only to large companies but also to listed small and medium-sized enterprises (SMEs), pushing the entire business sector towards greater environmental, social, and governance (ESG) transparency.

Sustainability Manager

The approval of Legislative Decree No. 125 of September 6, 2024, which transposes the European CSRD Directive (Corporate Sustainability Reporting Directive), marks a significant turning point for Italian businesses. This new regulation extends sustainability reporting obligations not only to large companies but also to listed small and medium-sized enterprises (SMEs), pushing the entire business sector towards greater environmental, social, and governance (ESG) transparency.

Benefits

Key Features of GREEN PATH PILOT

Thanks to the use of satellite data and a network of sensors distributed across the territory, GREEN PATH PILOT enables the association of a specific geographic location with certain pollution levels. In other words, for each individual GPS position, the platform can provide precise data on environmental conditions, allowing for an accurate mapping of high-risk areas.

One of the platform's most advanced features is its ability to identify specific sources of pollution, such as industrial plants, vehicular traffic, landfills, or other potentially polluting activities. This functionality allows users to precisely understand which sources are causing a negative impact on a given area.

GREEN PATH PILOT collects and integrates data from public entities, research institutes, and other reliable sources, ensuring the quality and reliability of the information. Environmental data is validated and made available to users through an intuitive dashboard, providing a clear and interactive visualization of the information.

Thanks to the use of satellite data and a network of sensors distributed across the territory, GREEN PATH PILOT enables the association of a specific geographic location with certain pollution levels. In other words, for each individual GPS position, the platform can provide precise data on environmental conditions, allowing for an accurate mapping of high-risk areas.

Screenshots

ESG Regulations

Legislative Decree 125/2024: New Sustainability Reporting Obligations for Italian Companies

The Italian regulatory landscape on corporate sustainability has undergone a significant evolution with the entry into force of Legislative Decree No. 125 of September 6, 2024. This decree, which transposes Directive (EU) 2464/2022 on Corporate Sustainability Reporting (Corporate Sustainability Reporting Directive - CSRD), replaces the previous Legislative Decree No. 254/2016 concerning the declaration of non-financial information (NFRD). The new provisions introduce stricter and more detailed obligations for companies, aiming to enhance transparency and reliability in the sustainability information communicated to the market.

Legislative Decree 125/2024: New Sustainability Reporting Obligations for Italian Companies

The Italian regulatory landscape on corporate sustainability has undergone a significant evolution with the entry into force of Legislative Decree No. 125 of September 6, 2024. This decree, which transposes Directive (EU) 2464/2022 on Corporate Sustainability Reporting (Corporate Sustainability Reporting Directive - CSRD), replaces the previous Legislative Decree No. 254/2016 concerning the declaration of non-financial information (NFRD). The new provisions introduce stricter and more detailed obligations for companies, aiming to enhance transparency and reliability in the sustainability information communicated to the market.

Sustainable Development Goals

AGENDA 2030

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