In the European and national legal framework, there is an increasing number of regulations that contain ESG criteria and that call on companies to make a specific commitment in the field of social responsibility and sustainability of the company itself and its value chain.

Italy is experiencing significant growth in terms of ESG policies, mainly due to the influence of the EU; the National Recovery and Resilience Plan (PNRR) itself is structured around three strategic axes: digitization and innovation, ecological transition and social inclusion with a clear focus on ESG. (Eleonóra Lenziová, lexology.com)