Dynamic Sustainability Report
The solution aimed at fostering dialogue between businesses and stakeholders through modular questionnaires on environmental, social, and governance (ESG) topics.
Why collect sustainability data?
Non Financial Reporting Directive
Directive 2014/95/EU requires large companies to include non-financial information in the management report.
EU Taxonomy
Regulation (EU) 2020/852 defines the criteria for determining an economic activity as environmentally sustainable, aiming to attract sustainable investments and counter greenwashing.
Corporate Sustainability Reporting Directive
Directive (EU) 2022/2464 requires listed companies to include sustainability reporting prepared according to ESRS principles in the management report.
Credit Reports
To promote interaction between SMEs and banks, the solution integrates national guidelines (as in the Italian case, with the guidelines provided by the Ministry of Economy and Finance).
Voluntary Sustainability Report
EFRAG has prepared European standards for drafting a voluntary sustainability report dedicated to unlisted SMEs and micro-enterprises, to facilitate communication with investors, banks, and commercial partners.
How is sustainability data collected?
The solution guides the user in filling out sustainability information through dedicated questionnaires.
Basic Module
Collects essential sustainability information for SMEs. The module includes:
- General information about the company.
- Information related to the EU Taxonomy regarding environmental objectives of climate change mitigation and adaptation.
- Environmental information (e.g., pollutant emissions into air, soil, and water).
- Social information (e.g., human rights policies).
- Governance and business conduct information (e.g., adoption of an organization and control model 231).
Comprehensive Module
In addition to the information provided in the Basic Module, the Comprehensive Module is designed to comprehensively address the needs of financiers, investors, and business clients. This information reflects the financial market and regulatory obligations, allowing the assessment of sustainability risk profiles, such as being a potential supplier or loan beneficiary.
European Union Taxonomy
The EU Taxonomy solution enables businesses of any size to assess the environmental sustainability of their economic activities according to European regulations and to make sustainable investment decisions. Using their ATECO code, businesses can review environmental objectives, and through a dichotomous questionnaire, information can be collected quickly and easily, supporting companies in their reporting obligations.
