The paper analyses the interference between the regulation of sustainability reporting and trade secret protection. The sources considered are Legislative Decree No. 125 of 2024, European Regulation No. 2772 of 2023 on ESRS, and Directive No. 943 of 2016 on protecting secrets. The analysis proposes balancing solutions between transparency and competition on ESG factors. The solutions are based on the adequacy of organizational structures of company with sustainability reporting obligations.
Rendicontazione di sostenibilità e segreto
Anna Genovese
2024-01-01
Abstract
The paper analyses the interference between the regulation of sustainability reporting and trade secret protection. The sources considered are Legislative Decree No. 125 of 2024, European Regulation No. 2772 of 2023 on ESRS, and Directive No. 943 of 2016 on protecting secrets. The analysis proposes balancing solutions between transparency and competition on ESG factors. The solutions are based on the adequacy of organizational structures of company with sustainability reporting obligations.
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