Pacchetto Omnibus e attestazione di sostenibilità

This paper aims to identify, within the complex set of legislative provisions comprising the Omnibus Package, those that directly or indirectly affect the current regulatory framework governing the assurance of sustainability reporting. These provisions are briefly grouped into a few categories: amendments to the assurance standards regime, the narrowing of the informational scope of sustainability reporting, and the broader scope granted to voluntary reporting. For the latter two categories, the paper seeks to illustrate the likely effects on assurance, emphasizing the need to preserve the level of reliability that assurance is intended to guarantee.