{"id":11419,"date":"2026-03-16T12:05:47","date_gmt":"2026-03-16T11:05:47","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=11419"},"modified":"2026-03-16T12:05:48","modified_gmt":"2026-03-16T11:05:48","slug":"voluntary-sustainability-reporting-and-its-impact-on-business-valuations","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/voluntary-sustainability-reporting-and-its-impact-on-business-valuations\/","title":{"rendered":"VOLUNTARY SUSTAINABILITY REPORTING AND IT\u2019S IMPACT ON BUSINESS VALUATIONS"},"content":{"rendered":"\n<p>With\u00a0<strong>Directive (EU) 2026\/470\u00a0<\/strong>of 26 February 2026, the European legislator has once again intervened in the corporate sustainability framework, amending, amongst other things, the rules on corporate sustainability reporting.<\/p>\n\n\n\n<p>The Directive forms part of the process of simplifying disclosure requirements and reviewing the scope of sustainability reporting, whilst at the same time confirming the growing importance of a structured and proportionate system of ESG information.<\/p>\n\n\n\n<p>In this context, the issue of\u00a0<strong>voluntary reporting\u00a0<\/strong>takes on particular significance. The reduction in the scope of mandatory reporting does not, in fact, imply a reduction in the economic relevance of sustainability information. <\/p>\n\n\n\n<p>On the contrary, for many companies, ESG disclosure continues to represent a useful tool for dialogue with banks, investors, customers, business partners and other stakeholders, even in the absence of a specific legal obligation.<\/p>\n\n\n\n<p>This approach is also consistent with the stance already set out in the previous RLVT circular on the subject, which emphasised that sustainability should not be viewed merely as a regulatory constraint, but also as a factor in risk management, competitiveness and value creation.<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/03\/Circular_Rendicontazione_Eng-724x1024.jpg\" alt=\"\" class=\"wp-image-11422\" width=\"543\" height=\"768\"\/><\/figure><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-black-background-color has-text-color has-background\" href=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/03\/Circular_Rendicontazione_Eng.pdf\" style=\"border-radius:8px\" target=\"_blank\" rel=\"noreferrer noopener\">Download newsletter<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p> <a href=\"https:\/\/www.rlvt.it\/en\/voluntary-sustainability-reporting-and-its-impact-on-business-valuations\/\" class=\"x-btn x-btn-mini x-btn-flat more-link\">Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.4 - 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