Environmental crimes and liability under Article 231: the "Land of Fires" decree changes the risk for businesses.
The new “Land of Fires” decree, together with the upcoming European directive on the criminal protection of the environment (to be implemented by May 21, 2026), is concretely redefining the scope of environmental responsibilities for companies. The message is clear: it's no longer enough to "be compliant," we need strengthen prevention, controls and traceability, especially on waste and the supply chain.
Among the most relevant innovations, many waste management practices are treated with a more severe approach: Fines are increasing and attention is being paid to situations that pose a risk to the environment and people.On the business front, the impact of the Legislative Decree 231/2001, with the extension of relevant crimes and the harshening of the consequences for the entity, including interdictory measures. A turning point is represented by theextension, for some environmental crimes, with "anti-mafia" prevention measures, such as judicial oversight, which significantly expands the risk area for businesses and makes it essential to monitor the activities carried out by third parties and subcontractors along the supply chain.
For companies, the priority therefore becomes reassess environmental risk and rapidly update controls: mapping of sensitive processes (waste management and transport, warehouses, procurement, suppliers), more stringent operational protocols, document checks and end-to-end traceability. Environmental protection thus becomes an integral part of internal control systems and organizational models, strengthening the role of ESG governance as a strategic lever for prevention, risk management and corporate resilience.
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Energy transition: from objectives to investments, the new €10.000 trillion phase
The energy transition is changing pace: it is no longer just a question of objectives, but of investment and implementation capacityA BCG analysis estimates that between 2024 and 2030 global investments in the energy system could reach 10.000 billion dollars, circa il 40% more compared to the previous period. This acceleration is primarily driven by growing electricity demand (also driven by digital, artificial intelligence, and data centers), the need to build new networks and facilities, and pressure on energy security and prices.
In parallel, the European Union is strengthening its tools to support concrete interventions. The EU Commission and the European Investment Bank have announced 1,8 billion euros in support of 45 projects in 12 Member States, funded by the Modernization Fund, fueled by the proceeds of the European Emissions Trading System (EU ETS). The resources go mainly to renewables, network modernization, energy efficiency and storage systems, with the aim of reducing emissions and dependence on fossil fuels.
For businesses, the message is clear: in the coming years, knowing how to select credible investments, build industrial and financial plans solid and govern times, authorizations and dataIt is in this executive phase that the energy transition can transform into a real competitive advantage, and not remain a goal on paper.
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SMEs and ESG finance: credit, governance, and risk management become crucial
CDP and Intesa Sanpaolo have signed a new agreement 1 billion euro to support SMEs and Mid-Caps with financing up to 25 million and lasts up to , earmarked for investments, fixed assets (tangible and intangible), and working capital. The operation is part of a collaboration that has already mobilized approximately 5 billion in favor of over 6.000 companies, confirming a clear trend: the transition (even ESG) requires resources, but above all the ability to execute.
CDP's adhesion to this second point is based on G∙row, the alliance promoted by Eni with strategic support from McKinsey and technological support from SAP. The initiative aims to strengthen risk & control governance systems along the value chain, through a platform that offers self-assessment tools, operating models, and benchmarks among comparable companies. The message is clear: access to credit and the strength of control mechanisms are increasingly converging.
For SMEs and supply chains, it therefore becomes competitive to structure processes, data and controls (not just policy), so as to make investments bankable and the ESG strategy credible.
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Workers' rights and safety: between new GRI standards and regulatory strengthening
Protecting workers' rights along the value chain is set to become one of the key testing grounds for corporate responsibility. The public consultation launched by the GRI (Global Reporting Iniziativa), open until March 9, 2026, on the final phase of the review of the standards dedicated to work.
The changes affect four key standards – workers in business relations (GRI 414), forced labor (GRI 409), child labor (GRI 408), freedom of association and collective bargaining (GRI 407) – and aim to strengthen transparency on processes of due diligence, prevention of negative impacts, reporting mechanisms, and complaint management. The goal is to more effectively address structural issues such as working poverty, gender inequality, and the persistence of forced and child labor along global supply chains.
This strengthening of international standards is part of an increasingly stringent regulatory context, even at the national level. In fact, at the beginning of 2026, the reform on health and safety at work, which introduces more effective prevention measures, incentives for virtuous companies, strengthened supervisory activities, and greater investment in training and safety culture.
Taken together, GRI standards and national legislation signal a clear convergence: workers' rights are no longer an ancillary issue of ESG reporting, but a central element of governance, risk management and long-term resilienceFor companies, anticipating these developments means aligning processes, controls, and operational practices with an increasingly integrated framework of expectations for sustainability and compliance.
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