New EFRAG Knowledge Hub platform: accelerating the efficiency and quality of sustainability reporting

On the occasion of the conference “EFRAG Unveils Draft Simplified ESRS: A European Milestone for Sustainability Reporting” of today, December 4, 2025, theEFRAG (European Financial Reporting Advisory Group) presented its technical advice on the Draft Simplified ESRS (European Sustainability Reporting Standards) to the European Commission, with a 57% reduction in mandatory data points and the rationalization of the framework through the exclusion of non-mandatory metrics, in line with the simplification objective.

At the same time, EFRAG launched theESRS Knowledge Hub, an interactive digital platform that centralizes and integrates the ESRS Set 1 (2023), the Implementation Guidance, the VSME and LSME standards into a single ecosystem, with advanced navigation features, structured cross-references between paragraphs, datapoints, XBRL tags, Q&As and explanations to ensure regulatory compliance, interpretative consistency and reduction of operational burden.

The platform represents a strategic asset for CFOs, Sustainability Managers, Internal Audit teams and external advisors, offering immediate access to updated content, semantic search, document comparison and personalized alerts on regulatory developments, with the aim of improve the quality, reliability and efficiency of CSRD reporting processes.

ESRS Knowledge Hub: https://lnkd.in/e3A7KHhJ

For more information: info@iniziativa.cc

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Success Cases

Technical assistance

Technical, specialist and management assistance service for projects financed under the Pact for the City of Naples FSC 2014-2020

Sector: Local authorities - Technical assistance for FSC programming, monitoring and reporting
Date: 2018 - 2023
FSC resource allocation assigned to the Metropolitan City of Naples: €310.999.041

MUNICIPALITY OF GIUGLIANO – SCHOOL BUILDINGS

Technical assistance to the Grantor in the evaluation of a Project Financing proposal presented pursuant to paragraph 15 of the art. 183 of Legislative Decree 50/2016 concerning the intervention of "realization of the modernization of sewage systems and management of monitoring and emergency services"

Sector: Facility Management PPP
Date: 2020

H3PS

High Power High Scalability Aircraft Hybrid Powertrain

Program: Horizon
Project cost: €4.000.000,00
Contribution: €4.000.000,00
Date: March 2018

Leonardo Smart

Contract: Campania startUp 2020
Project cost: €212.500,00
Non-refundable contribution: €148.750,00
Date: December 2023

Be.CULTOUR

Beyond CULtural TOURism: human-centred innovations for sustainable and circular cultural tourism

Program: Horizon
Project cost: €4.097.203,75
Contribution: €3.993.328,75
Date: February 2021

Business organization

Intervention to modernize and optimize the company's organizational and management structure, with consequent updating of the Organization Regulations and the Organization Implementation Regulations, aimed at making management more efficient

Sector: Computer programming activities
Turnover: €16.392.207
Date: 2022

TILES

The first platform for shared entertainment

Program: Horizon - SME Instrument
Project cost: €1.651.720,00
Contribution: €1.156.204,00
Date: October 2015

Corporate training

Planning of the training intervention and provision of training, in support of ANCI CAMPANIA, on the issues of Public Private Partnership to the Municipalities of the Campania Region for the simplification of relations with the Public Administrations and the increase in investment opportunities and valorisation of the municipal heritage

Sector: Association of Local Authorities - capacity building
Date: 2021

Business Process Reengineering

Reorganization of the activities and processes of the offices in which the organization is organized with the aim of improving the offer of services provided to users with a view to optimizing the available resources and the digital transition

Sector: Local authorities - Organizational and process reengineering
Date: 2022

SAMBA

Development of an Aeronautical seat using innovative technologies and materials for additive manufacturing and proposal of an innovative, sustainable and integrated Business Model in the Industry 4.0 perspective

Contract: Sustainable Growth Fund – “Intelligent Factory” Help Desk PON I&C 2014-2020, pursuant to Ministerial Decree 5 March 2018 Chapter III
Project cost: €213.333,75
Non-refundable contribution: €149.333,63
Concessionary Financing: €42.666,75
Date: March 2020

Sabina Public Water

PPP operation (pursuant to Legislative Decree 50/2016) concerning the "Implementation and management of a Smart metering system for the automation of the reading and management processes of Sabina Public Water meters and the implementation of a management of data driven water resource management processes”

Sector: Digitalisation
Date: 2023

“NGR-25”

NEXT GREEN REVOLUTION

Contract: Innovation Agreement
Project cost: €9.140.577,74
Contribution to spending: €4.495.275,01
Date: November 2022

South Tyrol Health Authority

Technical assistance in the evaluation of a Project Financing proposal presented pursuant to paragraph 15 of the art. 183 of Legislative Decree 50/2016 relating to "Digitization and optimization of the sanitization service and the main Facility Management services of the buildings of the South Tyrol Health Authority"

Sector: Healthcare company PPP
Date: 2019

EOS LAUNCH VEHICLE

Contract: Campania startUp 2020
Project cost: €391.324,00
Contribution: €273.926,80
Date: July 2023

NATURE 4.0

Acquisition of enabling technologies functional to the expansion of existing production capacity, for which it is also necessary to invest in masonry works and technological systems for the adaptation of work spaces.

Contract: Sustainable Investments 4.0
Project cost: €1.285.595,90
Non-refundable contribution: €642.797,95
Date: December 2022

Technical assistance

Administrative and accounting assistance service for obtaining and reporting financial benefits deriving from community, national and local regulations provided by the Puglia Region

Sector: Publicly owned companies - strengthening of production infrastructures
Date: 2021

ULISSE

Usability and recyclability of materials, processes and products for sustainable air transport

Contract: Innovation Agreement
Project cost: €4.815.538,75
Contribution to spending: €1.809.923,73
Date: June 2022

GEVEN SpA

Construction of a new production unit for the manufacture of aircraft seats

Contract: Law 181/89 and subsequent amendments.
Project cost: €10.441.948
Non-refundable contribution: €2.014.000
Concessionary Financing: €5.220.000
Date: October 2017

Provincial Palace ProjektBau

“Project Financing for the construction and management of a property to be used as public offices and related appurtenances for the Autonomous Province of Bolzano” – Proposal pursuant to paragraph 15 art. 183 Legislative Decree 50/2016 for a Project Financing initiative - Technical assistance to the proponent, Projektbau Srl, with particular reference to the activities of: i. PEF preparation and sworn certification support, ii. Support in drafting the feasibility study; iii. Public Sector Comparator and Value for Money editorial team; iv. Drafting Cost-Benefit Analysis; v. Supporting the legal team for the development of the draft agreement; you. Support in drafting the document "Specification of the characteristics of the service and management"

Sector: Sports facilities
Date: 2016

CASTLE

CAbin Systems design Toward passenger well-being

Program: HORIZON - Clean Sky2
Project cost: €11.695.656,00
Contribution: €9.533.525,00
Date: July 2016

Protom Group SpA

Protom has acquired the Espero business branch, geographically expanding the market served, Iniziativa He provided a 360° view of the acquisition operation.

Acquisition transaction: Purchase of the business unit
Sector: Training
Deal: Undisclosed
Date: 2024

NASUM

Innovative nanotech-based detection equipment in the area of homeland security

Program: Horizon - SME Instrument
Project cost: €70.000
Contribution: €50.000
Date: 2016

EINSTAIN

Engine INSTallation And INtegration

Program: HORIZON - Clean Sky2
Project cost: €1.472.500,00
Contribution: €1.060.900,00
Date: January 2016

Heineken Italia SpA

Expansion of the production capacity of the Assemini site in order to cover the growing market demands for the products of the Ichnusa range

Contract: Development Contract
Project cost: €61.123.573,72
Non-refundable contribution: €13.890.446,72
Date: April 2022

SAMBA

Development of an aeronautical seat with the use of innovative technologies and materials for additive manufacturing and proposal of an innovative, sustainable and integrated Business Model in the industry 4.0 perspective

Contract: Smart Factory, Agrifood and Life Sciences
Project cost: €2.121.216,25
Contribution to spending: €870.099,88
Concessionary Financing: €424.243,25
Date: April 2023

European Digital Innovation Hub

Heritage Smart Lab

Program: Digital Europe Program and MIMIT
Project cost: €5.137.101,14
Contribution: €2.568.550,58
Date: November 2022

iGUESS-MED

Innovative Greenhouse Support System in the Mediterranean Region: efficient fertigation and pest management through IoT based climate control

Program: BEFORE
Project cost: €1.733.000,00
Contribution: €1.597.700,00
Date: April 2020

INTEN-T

Study for the creation of the integrated intermodal logistics system in Port of Taranto back area

Program: TEN – T
Project cost: €1.865.000,00
Contribution: €932.500,00
Date: October 2014

Training

Design and delivery of training on corporate finance management: "Knowing the present to plan the future" to the top figures of 30 SMEs, in collaboration with the Naples Industrial Union

Sector: Banking
Date: 2022

South Tyrol Health Authority

Technical assistance to the Grantor in the evaluation of a Project Financing proposal relating to an intervention for the "Supply of energy carriers (hot water, steam, electricity) for the San Maurizio hospital in Bolzano"

Sector: Healthcare company PPP
Date: 2021

€1.9 billion Production investments supported | €435 billion Investments in Research & Innovation subsidized | 200 active customers with hundreds of completed transactions | 100 Project Financing/PPP Operations Supported | €1.9 billion Production investments supported | €435 billion Investments in Research & Innovation subsidized | 200 active customers with hundreds of completed transactions | 100 Project Financing/PPP Operations Supported |