{"id":255184,"date":"2025-12-16T11:23:50","date_gmt":"2025-12-16T10:23:50","guid":{"rendered":"https:\/\/terra-institute.eu\/it\/?p=255184"},"modified":"2025-12-16T11:48:28","modified_gmt":"2025-12-16T10:48:28","slug":"accordo-omnibus-sollievo-per-le-pmi","status":"publish","type":"post","link":"https:\/\/terra-institute.eu\/it\/accordo-omnibus-sollievo-per-le-pmi\/","title":{"rendered":"Accordo omnibus: sollievo per le PMI \u2013 questioni strategiche per l\u2019Europa"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;9px|||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;22px|auto||auto||&#8221; custom_padding=&#8221;1px||15px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||1px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p><strong>Con l\u2019accordo in trilogo del 9 dicembre 2025, l\u2019UE ha riformato in modo sostanziale norme centrali sulla sostenibilit\u00e0: in futuro, gli obblighi di rendicontazione e di dovuta diligenza previsti dalla CSRD e dalla CSDDD si applicheranno solo alle imprese molto grandi e la complessit\u00e0 dei requisiti \u00e8 stata ridotta. Le reazioni a questa decisione sono divise tra sollievo e preoccupazione.<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||1px|||&#8221; custom_padding=&#8221;18px|||||&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h3 dir=\"auto\">Cosa \u00e8 stato concretamente deciso<\/h3>\n<p dir=\"auto\"><strong>CSRD (rendicontazione di sostenibilit\u00e0):<\/strong> in futuro saranno tenute a riferire solo le imprese con pi\u00f9 di 1.000 dipendenti <em>e<\/em> oltre 450 milioni di euro di fatturato annuo. In tal modo circa il 90% delle imprese inizialmente previste esce dall\u2019obbligo.<\/p>\n<p dir=\"auto\"><strong>CSDDD (obblighi di dovuta diligenza nella catena di fornitura):<\/strong> le soglie aumentano a oltre 5.000 dipendenti e pi\u00f9 di 1,5 miliardi di euro di fatturato. Nell\u2019UE sono quindi direttamente interessate solo circa 1.300 imprese.<\/p>\n<p dir=\"auto\"><strong>Value Chain Cap:<\/strong> le PMI vengono tutelate, le imprese soggette alla CSRD non possono richiedere ai fornitori pi\u00f9 piccoli informazioni che vadano oltre lo standard volontario VSME.<\/p>\n<div class=\"my-2\"><\/div>\n<h3 dir=\"auto\">Maggioranze politiche e posizioni<\/h3>\n<p dir=\"auto\">Il 13 novembre 2025, una maggioranza composta da gruppi conservatori e di destra (PPE, ECR, PfE) al Parlamento europeo ha votato a favore di ampie semplificazioni. Il voto finale in plenaria \u00e8 previsto per il 16 dicembre 2025 ed \u00e8 considerato una formalit\u00e0.<\/p>\n<div class=\"my-2\"><\/div>\n<h3 dir=\"auto\">Due prospettive sull\u2019accordo<\/h3>\n<p dir=\"auto\">I sostenitori vedono nell\u2019accordo un passo importante per rafforzare la competitivit\u00e0 europea. Il ministro dell\u2019economia danese Morten B\u00f8dskov ha parlato di una \u201cgiornata straordinaria per la competitivit\u00e0 dell\u2019Europa\u201d. Le semplificazioni alleggeriscono in particolare le PMI dagli oneri burocratici e creano certezza di pianificazione. Il relatore J\u00f6rgen Warborn (PPE) ha sottolineato: \u201cSemplifichiamo il rispetto delle norme sulla sostenibilit\u00e0, garantiamo una storica riduzione dei costi per le imprese e forniamo comunque risultati per i cittadini europei.\u201d<\/p>\n<p dir=\"auto\">I critici mettono in guardia da un pericoloso passo indietro. Il WWF Germania critica che le leggi siano state \u201csvuotate fino a risultare irriconoscibili\u201d. Il network tedesco &#8220;Initiative Lieferkettengesetz&#8221; lamenta che dei nuclei essenziali della CSDDD sia rimasto ben poco. ONG e parti del mondo economico temono che l\u2019Europa perda la propria pretesa di leadership sugli standard globali di sostenibilit\u00e0 e che gli investitori vengano destabilizzati.<\/p>\n<div class=\"my-2\"><\/div>\n<h3 dir=\"auto\">Contesto dello sviluppo<\/h3>\n<ol dir=\"auto\" start=\"1\">\n<li class=\"text-start\"><strong>Incertezza economica in Europa:<\/strong> l\u2019aumento dei prezzi dell\u2019energia, l\u2019inflazione e la concorrenza globale hanno accresciuto la pressione sulle imprese europee. Parti dell\u2019industria hanno chiesto un \u201ccongelamento della regolamentazione\u201d; Omnibus \u00e8 la risposta a ci\u00f2.<\/li>\n<li class=\"text-start\"><strong>Influssi internazionali:<\/strong> grandi imprese statunitensi come Exxon hanno criticato pubblicamente le norme UE sulla sostenibilit\u00e0. Il contraccolpo contro l\u2019ESG negli USA, con il ritiro di grandi gestori patrimoniali dalle iniziative per il clima, ha lasciato tracce anche in Europa. Resta controverso quanto forte sia stata questa influenza sulla decisione dell\u2019UE.<\/li>\n<li class=\"text-start\"><strong>Dibattito sulla complessit\u00e0:<\/strong> molte imprese hanno lamentato che i requisiti originari fossero troppo complessi e difficilmente attuabili nella pratica. La Commissione europea ha ammesso che bisognava trovare un migliore equilibrio tra semplificazione e ambizione.<\/li>\n<\/ol>\n<div class=\"my-2\"><\/div>\n<h3 dir=\"auto\">Cosa significa per la vostra impresa<\/h3>\n<ul dir=\"auto\">\n<li class=\"text-start \"><strong>Per le imprese non pi\u00f9 soggette all\u2019obbligo di rendicontazione:<\/strong> l\u2019onere normativo diminuisce. Tuttavia, i temi della sostenibilit\u00e0 restano rilevanti: clienti, investitori, banche e partner commerciali continueranno ad aspettarsi trasparenza e avranno bisogno di dati. Raccomandiamo quindi una rapida attuazione del CSME.<\/li>\n<li class=\"text-start \"><strong>Per le grandi imprese che restano soggette all\u2019obbligo di rendicontazione:<\/strong> i requisiti rimangono, ma diventano pi\u00f9 praticabili.<\/li>\n<li class=\"text-start \"><strong>Per le PMI come fornitori:<\/strong> il Value Chain Cap protegge da richieste eccessive di dati, un reale sollievo nell\u2019operativit\u00e0 quotidiana.<\/li>\n<li class=\"text-start \"><strong>Strategicamente:<\/strong> chi ha gi\u00e0 investito in strutture ESG non dovrebbe abbandonarle. La sostenibilit\u00e0 rimane un fattore di competitivit\u00e0 indipendentemente dagli obblighi normativi.<\/li>\n<\/ul>\n<div class=\"my-2\"><\/div>\n<h3 dir=\"auto\">La nostra conclusione: pragmatismo con senso della misura<\/h3>\n<p dir=\"auto\">L\u2019accordo Omnibus non \u00e8 n\u00e9 il \u201cgrande successo\u201d n\u00e9 il \u201cdisastro totale\u201d come viene descritto da varie parti. \u00c8 un compromesso che risponde alle sfide reali delle imprese europee, ma comporta anche rischi.<\/p>\n<p dir=\"auto\">L\u2019Europa deve ora dimostrare che alleggerimento non significa stasi. La buona notizia: molte imprese non aspettano le disposizioni politiche. Continuano a investire in circolarit\u00e0, energie rinnovabili, trasparenza e modelli economici rigenerativ, perch\u00e9 \u00e8 economicamente sensato, non solo perch\u00e9 \u00e8 imposto.<\/p>\n<blockquote dir=\"auto\">\n<p dir=\"auto\"><em><strong>La sostenibilit\u00e0 come vantaggio strategico non scompare a causa di soglie modificate. Le imprese che oggi fanno da apripista trarranno beneficio domani, indipendentemente da ci\u00f2 che decide Bruxelles.<\/strong><\/em><\/p>\n<\/blockquote>\n<h3 dir=\"auto\"><\/h3>\n<h3 dir=\"auto\">Articolo di approfondimento<\/h3>\n<p dir=\"auto\"><a href=\"https:\/\/terra-institute.eu\/it\/csrd-csddd-tassonomia-ue-cosa-cambia-davvero\/\">CSRD, CSDDD, Tassonomia UE: cosa cambia davvero<\/a><\/p>\n<div class=\"my-2\"><\/div>\n<p dir=\"auto\"><strong>Fonti:<\/strong><\/p>\n<ul dir=\"auto\">\n<li class=\"text-start \">Comunicato stampa Parlamento europeo, 9.12.2025<\/li>\n<li>DRSC: Vorl\u00e4ufige Einigung Trilogverhandlungen<\/li>\n<li>Haufe: Omnibus-Verordnung Nachhaltigkeit (aktualisiert 10.12.2025)<\/li>\n<li>WWF Deutschland: Pressemitteilung 13.11.2025<\/li>\n<li>IHK Bodensee-Oberschwaben: Omnibus-Pakete 2025<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h3>Teilnehmeranzahl begrenzt!<\/h3>\n<p>Die Pl\u00e4tze sind auf maximal 20 Teilnehmer:innen begrenzt. Dies erm\u00f6glicht uns einen besseren Austausch und auch die M\u00f6glichkeit, auf alle Fragen einzugehen.<\/p>\n<h3>Verbindlichkeit<\/h3>\n<p>F\u00fcr eine bessere Planung ist die Anmeldung verbindlich. Sollte dennoch nach Anmeldung etwas dazwischenkommen und die Teilnahme nicht m\u00f6glich sein, bitten wir um eine schnellstm\u00f6gliche Absage unter <a href=\"mailto:%20a.unger@terra-institute.eu\">a.unger@terra-institute.eu<\/a>.<\/p>\n<h3>Kosten und Transport<\/h3>\n<p>Die Kosten f\u00fcr die zwei Hoff\u00fchrungen und Verk\u00f6stigung werden vom Projekt \u00fcbernommen. Die Fahrtkosten sowie die Organisation der Anfahrt, Abfahrt und Transport zwischen den H\u00f6fen sind von den Teilnehmer:innen selbst zu \u00fcbernehmen. Bei einem JA im Formular teilen wir die Kontaktdaten der Teilnehmer:innen, um Fahrgemeinschaften zu erm\u00f6glichen.<\/p>\n<p>[\/et_pb_text][et_pb_text disabled_on=&#8221;on|on|on&#8221; module_id=&#8221;anmeldung&#8221; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h3><\/h3>\n<h3>Webinar verpasst?<\/h3>\n<p>Dann schicken Sie uns doch gerne eine Nachricht mit Ihren Fragen an <a href=\"mailto:office@terra-institute.eu\">office@terra-institute.eu<\/a>.<\/p>\n<p>Bei gen\u00fcgend Interessent:innen werden wir das Webinar erneut veranstalten.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;22px|auto||auto||&#8221; custom_padding=&#8221;1px||15px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_button button_url=&#8221;#anmeldung&#8221; button_text=&#8221;Zur Anmeldung&#8221; disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_button][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||-2px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h3>Autrice<\/h3>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2023\/08\/Evelyn-Oberleiter-300&#215;300-1.jpg&#8221; alt=&#8221;Evelyn Oberleiter&#8221; title_text=&#8221;Evelyn Oberleiter&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_image][et_pb_text disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h3>Teilnehmeranzahl begrenzt!<\/h3>\n<p>Die Pl\u00e4tze sind auf maximal 20 Teilnehmer:innen begrenzt. Dies erm\u00f6glicht uns einen besseren Austausch und auch die M\u00f6glichkeit, auf alle Fragen einzugehen.<\/p>\n<h3>Verbindlichkeit<\/h3>\n<p>F\u00fcr eine bessere Planung ist die Anmeldung verbindlich. Sollte dennoch nach Anmeldung etwas dazwischenkommen und die Teilnahme nicht m\u00f6glich sein, bitten wir um eine schnellstm\u00f6gliche Absage unter <a href=\"mailto:%20a.unger@terra-institute.eu\">a.unger@terra-institute.eu<\/a>.<\/p>\n<h3>Kosten und Transport<\/h3>\n<p>Die Kosten f\u00fcr die zwei Hoff\u00fchrungen und Verk\u00f6stigung werden vom Projekt \u00fcbernommen. Die Fahrtkosten sowie die Organisation der Anfahrt, Abfahrt und Transport zwischen den H\u00f6fen sind von den Teilnehmer:innen selbst zu \u00fcbernehmen. Bei einem JA im Formular teilen wir die Kontaktdaten der Teilnehmer:innen, um Fahrgemeinschaften zu erm\u00f6glichen.<\/p>\n<p>[\/et_pb_text][et_pb_text disabled_on=&#8221;on|on|on&#8221; module_id=&#8221;anmeldung&#8221; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h3><\/h3>\n<h3>Webinar verpasst?<\/h3>\n<p>Dann schicken Sie uns doch gerne eine Nachricht mit Ihren Fragen an <a href=\"mailto:office@terra-institute.eu\">office@terra-institute.eu<\/a>.<\/p>\n<p>Bei gen\u00fcgend Interessent:innen werden wir das Webinar erneut veranstalten.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||1px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559683&quot;:0,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335562764&quot;:2,&quot;335562765&quot;:1,&quot;335562766&quot;:4,&quot;335562767&quot;:0,&quot;335562768&quot;:4,&quot;335562769&quot;:0}\"><strong>Evelyn Oberleiter<\/strong><\/p>\n<p data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559683&quot;:0,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335562764&quot;:2,&quot;335562765&quot;:1,&quot;335562766&quot;:4,&quot;335562767&quot;:0,&quot;335562768&quot;:4,&quot;335562769&quot;:0}\"><span data-usefontface=\"true\" data-contrast=\"none\">Co-<\/span><span data-usefontface=\"true\" data-contrast=\"none\">fondatrice<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> e CEO di Terra Institute. <\/span><span data-usefontface=\"true\" data-contrast=\"none\">Accompagna<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> da 20 <\/span><span data-usefontface=\"true\" data-contrast=\"none\">anni<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">aziende<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> in <\/span><span data-usefontface=\"true\" data-contrast=\"none\">profondi<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">processi<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> di <\/span><span data-usefontface=\"true\" data-contrast=\"none\">trasformazione<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> e si <\/span><span data-usefontface=\"true\" data-contrast=\"none\">concentra<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">su<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">sviluppo<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">organizzativo<\/span><span data-usefontface=\"true\" data-contrast=\"none\">, <\/span><span data-usefontface=\"true\" data-contrast=\"none\">processi<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> di <\/span><span data-usefontface=\"true\" data-contrast=\"none\">cultura<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">aziendale<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> e <\/span><span data-usefontface=\"true\" data-contrast=\"none\">approcci<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> di <\/span><span data-usefontface=\"true\" data-contrast=\"none\">leadership<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">sostenibile<\/span><span data-usefontface=\"true\" data-contrast=\"none\">. Evelyn <\/span><span data-usefontface=\"true\" data-contrast=\"none\">possiede<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">una<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">elevata<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">competenza<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">nei<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">processi<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> e <\/span><span data-usefontface=\"true\" data-contrast=\"none\">orientamento<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> ai <\/span><span data-usefontface=\"true\" data-contrast=\"none\">risultati<\/span><span data-usefontface=\"true\" data-contrast=\"none\">, <\/span><span data-usefontface=\"true\" data-contrast=\"none\">ampie<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">capacit\u00e0<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">analitiche<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> e <\/span><span data-usefontface=\"true\" data-contrast=\"none\">riflessive<\/span><span data-usefontface=\"true\" data-contrast=\"none\">, <\/span><span data-usefontface=\"true\" data-contrast=\"none\">elevate<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">competenze<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">comunicative<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> e <\/span><span data-usefontface=\"true\" data-contrast=\"none\">un<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">pronunciato<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">pensiero<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">sistemico<\/span><span data-usefontface=\"true\" data-contrast=\"none\">. Come <\/span><span data-usefontface=\"true\" data-contrast=\"none\">coach<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">personale, <\/span><span data-usefontface=\"true\" data-contrast=\"none\">accompagna<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">principalmente<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">persone<\/span> <span data-usefontface=\"true\" data-contrast=\"none\">nel<\/span><span data-usefontface=\"true\" data-contrast=\"none\"> top <\/span><span data-usefontface=\"true\" data-contrast=\"none\">management<\/span><span data-usefontface=\"true\" data-contrast=\"none\">.<\/span><span>\u200b<\/span>\u200b<\/p>\n<p data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559683&quot;:0,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335562764&quot;:2,&quot;335562765&quot;:1,&quot;335562766&quot;:4,&quot;335562767&quot;:0,&quot;335562768&quot;:4,&quot;335562769&quot;:0}\"><span>Domande? Volentieri via e-mail (<a href=\"mailto:e.oberleiter@terra-institute.eu\" target=\"_blank\" rel=\"noopener\">e.oberleiter@terra-institute.eu<\/a>)<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con l\u2019accordo in trilogo del 9 dicembre 2025, l\u2019UE ha riformato in modo sostanziale norme centrali sulla sostenibilit\u00e0: in futuro, gli obblighi di rendicontazione e di dovuta diligenza previsti dalla CSRD e dalla CSDDD si applicheranno solo alle imprese molto grandi e la complessit\u00e0 dei requisiti \u00e8 stata ridotta. Le reazioni a questa decisione sono [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":255185,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[34],"tags":[48,49,50,45],"class_list":["post-255184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-catena-di-fornitura","tag-reportistica-di-sostenibilita","tag-strategia-di-sostenibilita","tag-tassonomia-ue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Accordo omnibus UE: nuove soglie per le PMI<\/title>\n<meta name=\"description\" content=\"Accordo omnibus UE su CSRD e CSDDD: nuove soglie, meno oneri e impatti strategici per PMI, grandi imprese e fornitori.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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