**Controls on Companies: The Impact of ESG Certification**

In the current economic and regulatory context, companies face increasing challenges related to compliance with regulations and controls. A recent legislative decree introduces an innovative system aimed at simplifying these controls, especially for companies that obtain ESG (Environmental, Social, Governance) certification. In this article, we will explore how this new system can influence business dynamics and improve risk management.

### A New Approach to Controls

Legislative Decree No. 103/2024 establishes a framework for planning controls on companies based on a risk identification and management system. This system is entirely voluntary and is structured around five main areas: environmental protection, public hygiene and health, public safety, protection of public faith, and worker safety. These areas have been selected to ensure comprehensive coverage of the critical areas in which companies operate.

The National Unification Body (UNI) plays a crucial role in this context, as it develops technical standards and reference practices for each area, collaborating with the relevant administrations. These standards are designed to establish a risk level considered “low,” associated with a certifying report that can provide significant benefits to companies.

### ESG Certification and Reduced Risk of Controls

One of the most significant innovations outlined in the decree is that companies that succeed in obtaining ESG certification can benefit from reduced controls. This is an important step toward greater efficiency in the control system, as it promotes transparency and accountability among companies.

But what are the criteria through which a low-risk level is determined? Here are the main parameters to consider:

1. **Management System Certifications**: Having at least one certification issued by an accredited body according to European Regulation No. 765/2008 is essential. This certification attests that the company follows management practices that reduce operational risks.

2. **Other ESG Certifications**: Certifications in the ESG field provide additional assurance of commitment and social responsibility, contributing to the assessment of the company’s risk profile.

3. **History of Previous Controls**: The outcomes of controls conducted in the last three years are a key indicator. A good compliance history can reduce the perceived risk associated with the company.

4. **Economic Sector**: Some sectors may present inherently higher risks. Therefore, the context in which the company operates plays a crucial role in risk assessment.

5. **Size and Characteristics of the Business**: Finally, the organizational and dimensional characteristics of the company are also evaluated to determine the level of risk.

### The Certification Process and Benefits

The obtaining of the certifying report takes place through a specific process, where certification, inspection, and validation bodies play a fundamental role. These bodies must be accredited by the national accreditation body and follow strict procedures.

Once issued, the certifying report becomes an integral part of the company’s electronic file. This element not only serves to demonstrate compliance and enhance corporate reputation but also leads to a reduction in the number of necessary controls. The economic and operational advantage is evident: fewer controls mean less bureaucratic burden and a greater ability to focus on core business activities.

In addition to these direct benefits, companies with ESG certification can experience an increase in trust from consumers and investors. A demonstrated commitment to sustainability and social responsibility can attract business partners and customers, improving competitive positioning in the market.

### Periodic Audits and Maintenance of Certification

Even after obtaining the certifying report, companies cannot consider the certification process as concluded. These certifying bodies will conduct periodic audits to ensure that the company continues to maintain its compliance and standards.