Sustainable Finance

Sustainable finance is the application of the concept of sustainable development to financial activity.

The disclosure requirements introduced by the regulation on Sustainable Finance are so substantial and complex that they imply the need for an adequate technical support framework in the implementation phase of the discipline, helping companies and investors to fully understand the contents and the methods for generating the environmental information required by the new standards.

The purpose of the Guideline “The environmental challenge for sustainable finance: methodologies, information and environmental indicators” is to provide an operational tool that aims to provide methodological support and guidance for environmental sustainability reporting, in accordance with the new European standards.

The Guideline has been developed to facilitate the process of self-assessment of stakeholders, thus that it is anchored to a methodological uniformity, scientifically validated, capable of ensuring greater reliability and comparability of data.

With reference to the ISPRA public consultation (22 May - 31 August 2024), the ISPRA Guideline has been updated taking into account the observations and comments received.

Publication available only in electronic format

• Download the Guidelines (pdf –  10 mb)
• Download the spreadsheet of the national average factors of the ISPRA National Inventory, an integral part of the methodological Appendix for the estimation of greenhouse gases and air pollutants Il  (xlsx - 1.5 mb - updated to 24/02/2025)

NOTE: REGULATORY UPDATE OF THE OMNIBUS PACKAGE OF 26/02/2025

The Omnibus Package is a set of legislative proposals from the European Commission to simplify
regulations on corporate sustainability. For more information:
• Download the paper “Focus of the Forum for Sustainable Finance on the Omnibus Package”
• Download the Omnibus Package the changes to the reporting obligations in summary by ISPRA