ESG and sustainability

Sustainability is an essential requirement for all businesses, both from an ethical and legal point of view in order to ensure sustainable and profitable growth.

Therefore, adopting a medium-long term plan allows you to plan your growth and achieve your goals, constantly monitoring trends and easily adapting to any new challenges.

PKF ESG Italia supports customers in drafting and organizing the sustainability report, becoming a partner in a sustainable development and growth plan.

We provide the voluntary Assurance service for Sustainability Reports until 2025, when it will become mandatory for companies subject to the CSRD which will therefore have to subject their sustainability information to a limited review.


In compliance with Directive 254/14/EU (2014) and Legislative Decree 254/2016, the Sustainability Report is mandatory within the following deadlines:

large PIEs (with over 500 employees)
other large companies
Listed SMEs and non-listed credit institutions complexes and captive insurance companies
non-EU companies

Sustainability Report steps:


- Analysis of the context in which the company operates
- Preparation of the activity
- Corporate training on CSRD and sustainability


- Stakeholder mapping
- Analysis of impact areas
- Definition of improvement objectives
- Identification of the sustainable development goals of the 2030 agenda


- Identification of GRI, extra GRI and ESRS indicators
- Preparation of support for the reference
option data collection - Planning and introduction to data collection
- Support for comparison in the compilation phase


- Gathering information and drafting of the report

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