CSRD/GPP

📘 CSRD — Corporate Sustainability Reporting Directive

The CSRD (Directive EU 2022/2464) is the EU’s new framework for mandatory sustainability reporting. It replaces the older Non-Financial Reporting Directive (NFRD) and significantly expands the scope and depth of ESG disclosures.

Key features:

• Applies to large companies, listed SMEs, and non-EU firms with substantial EU operations

• Requires detailed reporting on environmental, social, and governance (ESG) impacts

• Includes value chain transparency (products, services, suppliers)

• Introduces the role of a sustainability auditor to verify ESG data

• In Italy, implemented via Decreto Legislativo 125/2024, effective from September 2024

🛒 GPP — Green Public Procurement

Green Public Procurement (GPP) is a voluntary EU policy tool that encourages public authorities to purchase goods, services, and works with a reduced environmental impact.

Key elements:

• Uses Common GPP Criteria across sectors (construction, ICT, transport, etc.)

• Promotes circular economy, energy efficiency, and low-carbon materials

• Influences market behavior by rewarding sustainable suppliers

• In Italy, GPP is embedded in Criteri Ambientali Minimi (CAM), which are mandatory for public tenders

GPP sectors include:

• Construction & infrastructure

• ICT and cloud services

• Mobility & transport

• Waste management and more

🔗 How CSRD and GPP Interact

• Companies subject to CSRD must disclose how their products and services align with GPP criteria, especially if they participate in public tenders.

• GPP compliance can enhance ESG performance and improve a company’s sustainability rating.

• Public buyers increasingly use CSRD disclosures to assess supplier credibility and environmental impact.