While waiting for a stable and less bureaucratic regulatory framework on sustainability - which the EU is working on starting from the Omnibus simplification package presented by the Commission on 26 February -, companies will increasingly focus on certifications." Companies are facing a period of regulatory uncertainty on sustainability issues ," comments Daniele Pernigotti, technical expert at Accredia, the Italian accreditation body. " But if the binding part is uncertain, they cannot afford to wait and are moving forward with voluntary certifications."
Complex European framework
Moreover, the European regulatory framework that has emerged, for example, on sustainability reporting has become complex in recent years.First, the new European standards, obligatory for those subject to compliance, Esrs (European sustainability reporting standards), were released.
Then came the CSRD (Corporate Sustainability Reporting Directive) and the extension of the obligation to report on sustainability to a wide range of companies.
Now , however, the Omnibus package changes its scope, exempting 80% of companies from these obligations but creating uncertainty until the approval of the Parliament and the Council and the national implementation.
«Relieving SMEs in particular from the obligations of mandatory sustainability reporting, making it voluntary and subject to the simplified Vsme (Voluntary sustainability reporting standard) standard is certainly a relief from a compliance perspective - explains Laura Martiniello, full professor at Mercatorum University and coordinator of the Esg management courses at Sole 24 Ore Formazione -.
But it does not exempt them from the need to remain on the market by focusing on sustainability as a strategic lever of competitiveness, to stand out and work with large clients and credit institutions, which will continue to ask SMEs for ESG data for their compliance".
Meanwhile, companies are moving forward with certifications that give a quality stamp to their processes and to some aspect of their commitment to environmental and social sustainability.
All of which are growing strongly : Italy in fact confirms its position as first in Europe and second in the world for the number of active certifications , perceived as a competitive lever for streamlining processes.
And the first four concern some dimensions of sustainability.
The U ni En Iso 9001 relating to quality management systems is the most widespread in our country, with over 138 thousand certified sites (+5% compared to October 2023) and supports companies with the aim of improving the effectiveness and efficiency of processes.
The second most widespread certification, Uni En Iso 14001 relating to environmental management systems, covers the “E” (environment) of Esg and has seen double-digit growth in the last year (+12%, with over 42 thousand certified sites). «It is – explains Pernigotti of Accredia – a standard that accompanies companies in addressing sustainability as a path and not as an objective , with a focus not on the product or service but on the process through which the organization monitors the environmental impacts of its activities, and systematically seeks improvement in a coherent, effective and above all sustainable way. An ecosystem that recalls the concept of the value chain strengthened by the Csddd directive (Corporate sustainability due diligence directive)».
As for social sustainability, the other two most widespread certifications concern health and safety at work ( Uni Iso 45001 growing by 18% in one year with 38 thousand certified sites) – and gender equality (based on Uni/Pdr 125, which has registered a record number of certifications: +136%, with over 19 thousand certified sites).
«Companies use certifications to systematize their commitment in different areas – concludes Pernigotti – and this makes them more efficient and qualifies them on the market».
Professional certifications
Another chapter is that of the certifications of professions not organized into orders or colleges.On the topic of sustainability, today it is possible to certify five profiles of Sustainability manager, auditor, practitioner, Sdg Action manager and Sgd user, based on Uni/Pdr 109.
Certifications that require training credits, in some cases previous experience and always passing a written and oral exam administered by a certifying body accredited on this standard.
There are 68 sustainability managers, 39 SDG action managers, 17 auditors and 8 certified sustainability practitioners. (Source: Anna Zavaritt, https://www.ilsole24ore.com /)