Le imprese alla prova della sostenibilità

The present volume stems from the reworking of the reflections developed during the Conference “Enterprises Facing the Challenge of Sustainability. E.S.G., New Rules, Practices and Perspectives”, held at Assolombarda, Milan, on 8 March 2024, in cooperation with A.N.R.A. The initiative was intended to foster an interdisciplinary dialogue among scholars, legal practitioners and managers engaged in the implementation of a regulatory framework which pervasively affects industrial, financial and insurance undertakings as well as intermediaries. European regulation, inspired by the E.S.G. (Environmental, Social, Governance) criteria, promotes business models oriented towards the creation of sustainable value in the medium to long term, while imposing organizational, conduct-related and transparency obligations. Large undertakings and financial operators are therefore required to revise their internal processes and to document them in a manner that ensures their verifiability and accessibility. The impact of sustainability factors is pervasive, as it requires that the entire value chain comply therewith, compelling those subject to the obligations to ensure adherence also by their counterparties who are not directly bound. The volume is divided into two parts so as to provide a comprehensive overview of both the theoretical and the practical perspectives of this challenge: the first part gathers contributions from scholars and professionals, while the second collects those of practitioners directly operating in the field.