Obligations
Sustainability obligations, explained on one page
For each obligation: who it applies to, what you must do, by when, what penalties you face and which data you need at hand. No detours.
Not sure which ones apply to you? The checker tells you in a minute, based on size and activity.
Check your obligationsBiennial gender equality report
Over 50 employees: the 2024–2025 report is due by 30 April 2026.
Art. 46 D.lgs. 198/2006 (Codice delle pari opportunità), come modificato dalla L. 162/2021
Internal whistleblowing channel
From 50 employees, or with a 231 model: channel, procedures and protection for reporters. ANAC fines up to €50,000.
D.lgs. 24/2023, attuazione della Direttiva (UE) 2019/1937
CBAM · embedded emissions in imported goods
The only carbon obligation that looks at what you import, not at your size. Definitive regime from 1 January 2026.
Regolamento (UE) 2023/956; soglia de minimis e calendario dei certificati come da Regolamento (UE) 2025/2083
Energy audit
Large and energy-intensive companies: a consumption audit filed with ENEA. Fines up to €40,000.
Art. 8 D.lgs. 102/2014 e successive modifiche
Sustainability reporting (CSRD)
After the Omnibus package it only covers companies above 1,000 employees and €450m turnover. But the value-chain effect remains.
Direttiva (UE) 2026/470 (pacchetto Omnibus I), in vigore dal 18 marzo 2026, che modifica la Direttiva CSRD
Informational sheets, not a substitute for professional advice. References verified on 22/07/2026: rules change, always check the version in force.