The transposition of the Corporate Sustainability Reporting Directive (CSRD) entails the creation of the “sustainability auditor” and does not eliminate criminal liability.
Article 9 of the decree introduces the “sustainability auditor” and establishes the professional requirements for assurance activities, distinguishing between public interest entities and other entities.
Article 10 specifies the responsibilities of administrators in sustainability reporting and provides for administrative sanctions for violations, with a maximum of 150,000 euros for the first two years and 2,500,000 euros for more serious violations, applicable even if the act does not constitute a crime.
Source: EticaNews
