Italy ESG GEMS - February 2023

You may have been wondering about the upcoming trends in the market related to ESG issues and how these will shape the legal outlook in next months. If so, we invite you to look no further and dive into our “ESG Legal Outlook 2023”, which is the focus of this edition of our newsletter.

This edition also deals with updates in respect of the recently entered into force Corporate Sustainability Reporting Directive and its requirements, as well as the European Commission’s proposal for a Green Deal Industrial Plan to support the green technologies. We also examine the Pay Transparency Directive, expected to be voted by the European Parliament next month, and the obligations it imposes on the employers related to gender pay gap reporting and processes of hiring and determination of the salaries.

Focus on

• ESG Legal Outlook 2023
• Due Diligence: The Corporate Sustainability Reporting Directive (CSRD) in a nutshell
• European Commission publishes delegated regulation to fine-tune SFDR RTS

Climate Change & Environment

• Green Deal Industrial Plan: the EU support for green technologies
• EU: Commission publishes delegated act on green hydrogen

Employment issues

• EU: the Pay Transparency Directive, a few steps away from being voted
• The most relevant FAQs and actions to consider for the implementation of the Pay Transparency Directive