Finalizzate le linee guida sull’analisi di doppia rilevanza, sulla catena del valore e sul dettaglio delle richieste di informativa degli ESRS redatti da EFRAG.
Le novità riguardano le imprese che rientrano nel campo di applicazione dell'art. 272 co. 2 e dell’art. 3 del D. Lgs. 152/2006 (attività in deroga - adesione alle autorizzazioni di…
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