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This chapter examines the evolution and implementation of the European Union’s sustainable finance and ESG regulatory framework, highlighting the transition from voluntary sustainability practices to binding legal obligations. It reviews the development of key EU instruments, analyzes Italy’s national transposition of these rules, and discusses the implications for Italian SMEs.

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The Evolving Sustainability Regulatory Framework

  • 章节

  • 出版模式：

    开放获取

  • 发表日期：

    2026年

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  • Vera Palea,
  • Lino Cinquini,
  • Mascia Bedendo,
  • Lorenzo Dal Maso,
  • Gloria Fiorani,
  • Giulio Caldarelli,
  • Silvia Gordano,
  • Giorgio Battaglia,
  • Andrea Caccialanza,
  • Riccardo Camilli,
  • Chiara Di Gerio,
  • Emanuele Doronzo,
  • Cristina Gianfelici,
  • Michele Lemme,
  • Lucrezia Macigno,
  • Aline Miazza,
  • Sarfraz Nazir,
  • Annalisa Pancani,
  • Giacomo Pigatto,
  • Marco Pini,
  • Francesco Scarpa,
  • Gian Luca Tassinari

摘要

This chapter examines the evolution and implementation of the European Union’s sustainable finance and ESG regulatory framework, highlighting the transition from voluntary sustainability practices to binding legal obligations. It reviews the development of key EU instruments, analyzes Italy’s national transposition of these rules, and discusses the implications for Italian SMEs.