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CAPITAL MARKETS | CONSOB adopts amendments to the Issuers’ Regulation on corporate sustainability reporting

On 12 March 2025, Consob adopted amendments to Regulation No. 11971/1999 (the Issuers’ Regulation) on corporate sustainability reporting.

The amendments to the Issuers’ Regulation concern:

  • the introduction of a new Article 89-quinquies, regulating methods and conditions for the examination of sustainability reports by Consob within the scope of its supervision;
  • the integration of Article 81-ter, paragraph 1, clarifying that the certification of the sustainability report must be issued by the responsible manager in accordance with the specific template (no. 3) contained in Annex 3C-ter of the Issuers’ Regulation.

Newsletter n. 106 – April 2025