### Sustainability is the Future of Businesses: The Role of New Regulations and Certifications

In recent years, sustainability has gained increasing importance in the business context, becoming a central theme in companies’ operational strategies. Challenges related to climate change, social responsibility, and ethical governance can no longer be ignored; companies must now adopt policies that lead towards a more sustainable future. One of the most significant developments in this area is the recent introduction of the “Corporate Sustainability Reporting Directive” (CSRD) by the European Union.

#### The CSRD: A New Reporting Standard

The CSRD represents an important step towards transparency in the business world. It expands the requirements established by the previous Non-Financial Reporting Directive (NFRD) and introduces more rigorous and detailed reporting standards. An increasing number of companies are thus obliged to provide comprehensive reports on their environmental, social, and governance (ESG) performance.

The main objective of the directive is to provide comparable and detailed information to investors and stakeholders so that they can assess the real commitment of companies to sustainability. This clear and structured approach seeks to prevent greenwashing, where companies advertise sustainable practices without real substance.

#### Social Responsibility Certification Schemes

In addition to the new directive, there are various certification schemes that companies can adopt, such as ISO 26000 and SA8000. These certifications, although they may be voluntary, offer employers the opportunity to demonstrate their commitment to more responsible business practices.

ISO 26000, for example, serves as a guide for social responsibility, providing benchmarks for integrating these values into business strategies. The certification offers an operational framework on various topics including governance, human rights, labor practices, and environmental issues. This approach allows companies to align themselves with global best practices.

SA8000 is another noteworthy certification. It focuses on establishing requirements to ensure fair and safe working conditions, addressing fundamental issues such as child labor and gender equality.

From an equality perspective, there is also a gender certification based on the UNI PdR 125:2022 practice. This certification aims to promote an inclusive work environment, focusing on equal pay, career opportunities, and the prevention of harassment. It also supports work-life balance policies, a crucial aspect of modern life.

#### Steps Towards Certification

Whatever certification is chosen, a fundamental element is the establishment of a clear business pathway that allows for sharing and awareness regarding sustainability objectives. The main steps to obtain a certificate include:

1. **Preliminary Analysis:** A thorough analysis and internalization of the objectives and benchmarks are essential to fully understand which areas need development.

2. **Assessment of Initial Level:** It is important to conduct an assessment of the current level of the organization in relation to the principles defined by the certification.

3. **Strategy Definition:** Next, a strategy must be developed to achieve the certification objectives, outlining specific and practical actions.

4. **Strategy Implementation:** This phase requires active implementation of strategies and objectives through actionable measures, involving all staff within the organization.

5. **Monitoring and Review:** Finally, it is crucial to monitor and review strategies and objectives at regular intervals, making operational adjustments as necessary.

#### Sustainability: A Strategic Approach

The approach to sustainability is varied and encompasses a wide range of operational modalities with different levels of complexity. The transition from mere regulatory compliance to…