Rendicontazione consolidata di sostenibilità e responsabilità della capogruppo

This paper examines the regulatory framework governing consolidated sustainability reporting introduced by the CSRD and Italian Legislative Decree 125/2024, highlighting the main practical challenges for corporate groups: defining the scope of reportable information, managing compliance costs, and coordinating complex data flows, especially in multinational structures. It analyzes the par-ent company's duties in collecting and managing ESG information and the liability of directors, supervisory bodies, and auditors in cases of omissions or inaccuracies. The paper also explores the intended users of sustainability disclosures and the conditions under which compensable damage may arise, emphasizing the growing role of sustainability reporting as a tool for corporate governance and stakeholder protection.