How Legislative Decree 125/2024 Redefines the Role of Sustainability Professionals

The approval of Legislative Decree No. 125 of September 6, 2024, which incorporates the European CSRD (Corporate Sustainability Reporting Directive), marks a significant turning point for Italian companies. 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 fabric towards greater environmental, social, and governance (ESG) transparency.

The Evolution of the Role of Sustainability Professionals

With the entry into force of the new provisions, roles such as Sustainability Managers are taking on strategic importance within organizations. These professionals are tasked with integrating ESG policies into business decisions, ensuring that business strategies are aligned with sustainability goals.

Their role extends beyond simple regulatory compliance. They are responsible for promoting a corporate culture focused on sustainability, identifying opportunities to innovate processes and improve environmental and social performance. This professional evolution requires multidisciplinary skills and a strategic vision that spans all operational areas of the company.

The Importance of Consultants and Digital Tools

L’adeguamento ai nuovi requisiti normativi richiede l’implementazione di sistemi di monitoraggio e rendicontazione sofisticati. In questo contesto, i consulenti specializzati e gli strumenti digitali avanzati diventano alleati indispensabili per le imprese. Soluzioni software come GPP, dedicate alla gestione dei dati ESG, facilitano la raccolta, l’analisi e la comunicazione delle informazioni richieste, garantendo accuratezza e tempestività.

These tools allow Sustainability Managers to have an integrated view of business performance, supporting the development of effective strategies and optimizing internal processes. The use of advanced digital technologies also helps reduce the operational costs associated with reporting, transforming a regulatory obligation into an opportunity for efficiency.

The Key Role of Financial and Legal Professionals

The transition to sustainable business models also involves other professional roles within the company. Financial professionals, for example, are tasked with integrating ESG information into financial statements and reports, translating environmental and social impacts into economic indicators relevant to investors.

Similarly, legal consultants play a crucial role in ensuring compliance with new regulations and managing the legal risks associated with sustainability practices. Their expertise is essential to navigate an ever-evolving regulatory landscape, ensuring that the company aligns with international standards and industry best practices.

Training as a Tool for Competing

Continuous skill development is essential to address the challenges posed by Legislative Decree 125/2024. Investing in employee training not only helps to fully understand the implications of the new regulations but also fosters the development of a proactive corporate culture towards sustainability.

Specialized courses and professional development programs enable employees to acquire the necessary skills to effectively manage ESG issues. This investment in human capital translates into a competitive advantage, as companies with qualified personnel are better positioned to innovate and meet market expectations.

Turning Regulatory Challenges into Growth Opportunities

Adhering to new reporting obligations should not be seen as just a cost or a bureaucratic requirement. On the contrary, it represents an opportunity to rethink business models in a sustainable way, improve corporate reputation, and access new sources of funding.

Adopting sustainable practices can open doors to emerging markets and build customer loyalty, as more and more consumers are attentive to environmental and social issues. Additionally, institutional investors are showing increasing interest in companies that demonstrate a genuine commitment to the responsible management of their activities.