Francesco Rubino and Azzurra Vezzà contribute to the IPSOA volume "ESG: sustainability and integrated reporting"

Francesco Rubino, Partner and Head of our Corporate Criminal Liability Department, and Azzurra Vezzà, Associate within the same department, have contributed to the publication "ESG: sustainability and integrated reporting", published by IPSOA - Wolters Kluwer Italia.

Edited by Patrizia Tettamanzi and Valentina Minutiello, the volume provides a comprehensive overview of the evolving landscape of corporate sustainability, non-financial disclosure, and ESG reporting frameworks. It explores key topics including Sustainability Reporting, Integrated Reporting, the Corporate Sustainability Reporting Directive (CSRD), and the European Sustainability Reporting Standards (ESRS).

Within the publication, Francesco Rubino and Azzurra Vezzà authored the chapter "Integrating ESG factors into the Italian Legislative Decree 231 Compliance Model: towards an integrated compliance framework". The chapter examines the relationship between sustainability, corporate administrative liability, and internal control systems, with a particular focus on the evolution of the Legislative Decree 231 compliance model as a governance tool for managing ESG-related risks.

Their contribution highlights how the convergence of Legislative Decree 231 compliance and ESG considerations has become increasingly significant for businesses seeking to implement organisational frameworks that effectively combine regulatory compliance, sustainability, transparency, and long-term value creation.