The new proposed directive published in April 2021, which will update the current NFRD that introduced the Non-Financial Statement, expands the number of companies obligated to publish sustainability reports from the current 11,000 to about 50,000. With the CSRD, the European Commission for the first time defines a common reporting framework for sustainability data. Under the proposed directive, sustainability information will be mandatory from 2024 for current Non-Financial Statements obligated entities and from 2025 for large unlisted companies. From 2026, the obligation will also expand to small and medium-sized listed companies. Measuring ESG data is thus the challenge that European companies will face in the coming years.

Issuing Limited Assurance on non-financial reporting or prospectuses under ISAE 3000. Subjecting the non-financial report to a limited assurance procedure under International Standard on Assurance Engagements 3000 ("ISAE 3000") assures stakeholders of the truthfulness, completeness, and accuracy of the data contained within the report.

Auditor's attestation on Non-Financial Statement in accordance with DL 254/2016. The Non-Financial Statement covers environmental, social, personnel-related, human rights issues, and the fight against active and passive corruption, and, apart from the drafting obligation that applies to public interest entities with certain requirements, can be drafted voluntarily by all organizations. The Legislature has provided that a statutory auditor must issue an attestation regarding the conformity of the information provided within the Statement with the principles and methodologies set forth in the decree.

Support for Companies in preparing the first non-financial report. The process leading up to the publication of the first non-financial report/sustainability report must be managed in a structured manner so that a reporting methodology can be defined from the outset that can also be used in subsequent years.

Support for companies that already publish a Non-Financial Statement, in switching from GRI "Core" mode to GRI "Comprehensive" mode. There are two options for preparing a report in accordance with the GRI Standards: Core and Comprehensive. The Report "Core" option contains the minimum information necessary to understand the nature of the organization, its material issues and related impacts, and how these are managed. The "Comprehensive" option Report contains additional information about the organization's strategy, ethics, integrity and governance. In addition, the organization should communicate more extensively about its impacts.

Implementation of the non-financial reporting process at foreign subsidiaries. For a parent company to report non-financial information necessarily means monitoring the sustainable performance of its subsidiaries, adapting the reporting methodology to the social, economic and financial context in which the subsidiary is embedded.

Measuring non-financial risks and strengthening the System of Internal Controls in the non-financial reporting process. Reporting non-financial information is a cross-cutting process that affects all business functions. To arrive at the creation of an effective reporting process, it becomes essential to conduct an assessment of non-financial risks and the functioning of the Internal Control System ("ICS").

General ledger for tracking in Blockchain environment of Non Financial Information. Innovation in digital financial services guarantees extremely exciting new prospects for the Sustainable Finance segment.

Calculation of Social Return on Investment Assessment ("SROI"). The SROI index is used to measure the impact of an investment or project in terms of social return. The use of this indicator allows the organization to improve its image and level of accountability and to attract new financial resources by being able to demonstrate to its stakeholders the validity of the actions taken.

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