{"id":4780,"date":"2025-12-26T11:29:39","date_gmt":"2025-12-26T10:29:39","guid":{"rendered":"https:\/\/www.exacomaudit.com\/cmf-informazioni-esg-relative-allesercizio-chiuso-al-2025\/"},"modified":"2026-06-30T17:22:29","modified_gmt":"2026-06-30T15:22:29","slug":"cmf-informazioni-esg-relative-allesercizio-chiuso-al-2025","status":"publish","type":"post","link":"https:\/\/www.exacomaudit.com\/it\/cmf-informazioni-esg-relative-allesercizio-chiuso-al-2025\/","title":{"rendered":"CMF \u2013 Informazioni ESG relative all&#8217;esercizio chiuso al 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4780\" class=\"elementor elementor-4780\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f31877e row_breadcrumbs e-flex e-con-boxed e-con e-parent\" data-id=\"f31877e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fe6511 elementor-widget elementor-widget-page-title\" data-id=\"1fe6511\" data-element_type=\"widget\" data-widget_type=\"page-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\n\t\t<div class=\"hfe-page-title hfe-page-title-wrapper elementor-widget-heading\">\n\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.exacomaudit.com\/it\/\">\n\t\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\n\t\t\t\t\t\t\t\t\n\t\t\t\tCMF \u2013 Informazioni ESG relative all&#8217;esercizio chiuso al 2025  \n\t\t\t<\/h1 > \n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47d3115 elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"47d3115\" data-element_type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg><\/span><a href=\"https:\/\/www.exacomaudit.com\/it\/\"><span class=\"hfe-breadcrumbs-text\">Home<\/span><\/a><\/li><\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c19c9d2 e-flex e-con-boxed e-con e-parent\" data-id=\"c19c9d2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4aa8ec elementor-widget elementor-widget-heading\" data-id=\"b4aa8ec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obblighi di trasparenza ESG e informazioni da pubblicare<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb877a elementor-widget elementor-widget-text-editor\" data-id=\"5eb877a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nell&#8217;ambito della sua missione di tutela degli investitori e di promozione della sostenibilit\u00e0, il Consiglio del Mercato Finanziario (CMF) ribadisce il proprio impegno a migliorare la trasparenza delle informazioni relative alla sostenibilit\u00e0 per le societ\u00e0 soggette alla sua giurisdizione. Tale iniziativa mira a fornire agli investitori informazioni pertinenti, affidabili e utili al processo decisionale, in particolare per quanto riguarda i fattori ESG.<\/p>\n<p>Conformemente al decreto n. 96-2459 del 30 dicembre 1996 e agli standard internazionali IFRS S1 e IFRS S2, il CMF ricorda che le informazioni ESG che hanno un impatto significativo sull\u2019attivit\u00e0, sulla situazione finanziaria, sulla performance o sulle prospettive di una societ\u00e0 devono essere portate a conoscenza degli investitori.<\/p>\n<p>A tal fine, le societ\u00e0 che ricorrono al pubblico risparmio sono invitate a includere, nelle note integrative dei propri bilanci individuali e consolidati chiusi al 31 dicembre 2025, informazioni chiare e pertinenti sui principali fattori ESG a cui sono esposte.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9f609d elementor-widget elementor-widget-heading\" data-id=\"f9f609d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Informazioni ESG richieste<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48b90dd elementor-widget elementor-widget-text-editor\" data-id=\"48b90dd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Informazioni ESG richieste:<\/p>\n<ul>\n<li>I rischi e le opportunit\u00e0 ESG individuati;<\/li>\n<li>I loro effetti attuali o potenziali sulla situazione finanziaria, sui risultati, sulla continuit\u00e0 aziendale e sulle prospettive della societ\u00e0 o del gruppo.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a33cdf elementor-widget elementor-widget-heading\" data-id=\"4a33cdf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Contesto specifico: Meccanismo di adeguamento alle emissioni di carbonio alle frontiere (MACF)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0688160 elementor-widget elementor-widget-text-editor\" data-id=\"0688160\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A partire dal 1\u00b0 gennaio 2026 entrer\u00e0 in vigore il Meccanismo di adeguamento carbonico alle frontiere (MACF) dell\u2019Unione europea. Questo dispositivo mira ad applicare una tariffa sul carbonio ai prodotti importati, allineata a quella in vigore nell\u2019Unione europea.<\/p>\n<p>Le aziende tunisine che esportano verso l&#8217;UE devono valutare i potenziali impatti del MACF sui loro costi, sulla loro competitivit\u00e0 e sul loro accesso ai mercati.<\/p>\n<p><strong>Per le societ\u00e0 interessate, il CMF richiede di indicare nelle note al bilancio:<\/strong><\/p>\n<ul>\n<li>Una descrizione dei rischi legati al MACF e della loro integrazione nella gestione della societ\u00e0;<\/li>\n<li>I sistemi interni di conformit\u00e0, in particolare per il calcolo e la dichiarazione dell&#8217;impronta di carbonio dei prodotti esportati;<\/li>\n<li>Una valutazione degli impatti attuali e futuri del MACF sull&#8217;attivit\u00e0, sulla situazione finanziaria, sui risultati e sulle prospettive della societ\u00e0 o del gruppo.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b24291f elementor-widget elementor-widget-heading\" data-id=\"b24291f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Raccomandazioni generali<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60e6dba elementor-widget elementor-widget-text-editor\" data-id=\"60e6dba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Il CMF incoraggia tutte le societ\u00e0 quotate in borsa a:<\/p>\n<ul>\n<li>Rafforzare i propri sistemi di governance e di rendicontazione ESG;<\/li>\n<li>Collaborare con i propri revisori contabili per garantire la qualit\u00e0, l&#8217;affidabilit\u00e0 e la conformit\u00e0 delle informazioni pubblicate, in conformit\u00e0 con il quadro contabile e le norme vigenti.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70d4468 elementor-widget elementor-widget-text-editor\" data-id=\"70d4468\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si prega di consultare il documento ufficiale per comprendere nel dettaglio i propri obblighi e le scadenze applicabili<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7acef56 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"7acef56\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.exacomaudit.com\/wp-content\/uploads\/2025\/12\/CMF_ESG_CAC_251225_1766743067.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud83d\udcc4 Document officiel \u00e0 t\u00e9l\u00e9charger <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CMF \u2013 Informazioni ESG relative all&#8217;esercizio chiuso al 2025 Home Obblighi di trasparenza ESG e informazioni da pubblicare Nell&#8217;ambito della sua missione di tutela degli investitori e di promozione della sostenibilit\u00e0, il Consiglio del Mercato Finanziario (CMF) ribadisce il proprio impegno a migliorare la trasparenza delle informazioni relative alla sostenibilit\u00e0 per le societ\u00e0 soggette alla<\/p>\n","protected":false},"author":2,"featured_media":3768,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notizie"],"yoast_head":"<!-- This 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