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Italy · CSRD · ESRS · 2026 Guide

CSRD Software in Italy

CSRD reporting software helps Italian companies turn one greenhouse-gas inventory into an ESRS-compliant sustainability statement (dichiarazione di sostenibilità) — covering double materiality, Scope 1–3 and the digital (iXBRL) tagging auditors expect — under Italy's CSRD transposition by Decreto Legislativo. CarbonTool is our top pick for CSRD in Italy in 2026: it builds one auditable data backbone that maps to CSRD/ESRS and the VSME standard for SMEs, with an audit-grade Data Quality Index, multi-language reporting, multi-entity consolidation and transparent EUR pricing.

The short answer

CSRD software for Italy is a tool that helps an Italian company report under the EU's Corporate Sustainability Reporting Directive (CSRD) by building a greenhouse-gas and ESG dataset and producing an ESRS-compliant sustainability statement. Italy transposed the CSRD into national law by Decreto Legislativo, which repealed the previous non-financial reporting regime and requires in-scope companies to prepare a sustainability statement in their management report (relazione sulla gestione) under the European Sustainability Reporting Standards (ESRS), based on a double-materiality assessment, with limited assurance and digital (iXBRL) tagging. CSRD is being phased in across the EU, and the 2025 Omnibus simplification package proposed changes to scope and timing, so many Italian SMEs are not directly in scope and can use the lighter VSME standard. For most Italian companies, CarbonTool is the strongest fit — CSRD/ESRS and VSME from one data backbone, with audit-grade governance and transparent EUR pricing.

Please note (2026): Regulatory requirements are changing (incl. the EU Omnibus simplification package) — always confirm your company's current CSRD obligations with a qualified advisor or auditor. Accurate as of 2026. This page is general information, not legal or compliance advice. Italy's CSRD transposition (by Decreto Legislativo) predates the final Omnibus text and the EU-level rules are still settling, so thresholds, waves and deadlines may shift.

CSRD in Italy: transposition by Decreto Legislativo

The CSRD is an EU directive, so it does not apply in Italy directly — it had to be transposed into Italian national law. Italy did so by Decreto Legislativo (legislative decree), which repealed the previous non-financial reporting regime (the older dichiarazione non finanziaria, which had implemented the EU's earlier Non-Financial Reporting Directive). In-scope companies now prepare a sustainability statement under the European Sustainability Reporting Standards (ESRS), included in the management report (relazione sulla gestione) and digitally tagged. Because Italy's decree predates the final EU Omnibus simplification text, the precise Italian thresholds, deferrals and treatment of mid-sized companies are being aligned to the EU position — so the figures are still being settled. For a company in Milan, Rome, Turin or anywhere else in Italy, the practical position in 2026 is:

  • In-scope companies report under ESRS. The sustainability statement sits inside the management report, prepared to the European Sustainability Reporting Standards (ESRS) and built on a double-materiality assessment.
  • CSRD is being phased in. The largest Italian public-interest entities that already reported under the previous regime entered first, with other large companies and listed SMEs following on later timelines that the Omnibus package proposed to push back.
  • Scope was proposed to narrow. The Omnibus package proposed raising the size threshold so the CSRD targets larger companies — meaning many businesses that expected to be caught may fall outside mandatory reporting or be deferred. Confirm your own position.

This is an Italy-focused view of the wider CSRD picture. For the category overview, see our CSRD software guide; for the regional detail, our CSRD software for Europe page; and for the broader Italian reporting landscape (EU Taxonomy, CBAM and VSME), our carbon accounting software for Italy guide.

Who is in scope in Italy (in general)

CSRD scope is defined at EU level and applied in Italy through its transposing Decreto Legislativo. It phases in by company type and size, and the 2025 Omnibus package proposed to narrow and defer that phasing. At a high level, Italian companies fall into one of these groups — verify which applies to you before acting:

Already reporting (former NFRD/DNF entities)

The largest Italian public-interest entities — listed companies, banks and insurers — that already reported under the previous regime (the dichiarazione non finanziaria) were the first wave into CSRD. The Omnibus package largely left this earliest group in place.

Other large undertakings

Large companies meeting the size criteria are the next wave. The Omnibus package proposed raising the threshold so the CSRD targets larger companies, and pushing later reporting back — confirm the wave and dates that apply to you.

Listed SMEs

Listed small and medium-sized enterprises were due to follow on a later timeline, with a possible opt-out for an additional period. The Omnibus package proposed deferring this group further.

Most SMEs (PMI)

The majority of Italian SMEs (PMI) are outside mandatory CSRD reporting, especially after the proposed threshold increase. They are most affected indirectly, via data requests from larger customers, banks, insurers and the manufacturing districts in their value chain — addressable with the voluntary VSME standard.

Because Italy's decree predates the final Omnibus text — which proposed to raise the size threshold and push back later waves — the exact figures and dates are being aligned to the EU position. Treat the groups above as a general map, not a determination of your obligation.

How CSRD reporting works under ESRS

CSRD requires reporting against the European Sustainability Reporting Standards (ESRS) — not just a carbon number, but a structured, assured and digitally tagged sustainability statement. These are the core building blocks an Italian company (and its CSRD software) has to handle:

Double-materiality assessment

Identify which sustainability topics are material on both an impact and a financial basis. It is the foundation of CSRD, so your software should structure the assessment and tie it to the disclosures you then report.

ESRS data points

Map your data to the applicable ESRS disclosures. ESRS 2 general disclosures apply to all reporters, with topic disclosures following materiality — so coverage and traceability matter.

Scope 1, 2 and 3 emissions

The ESRS climate standard (ESRS E1) requires gross Scope 1, 2 and material Scope 3 greenhouse-gas emissions on GHG-Protocol methodology. Scope 3 is usually the largest and hardest part for Italian manufacturers and importers.

Limited assurance

CSRD requires limited assurance — in Italy from an authorised statutory auditor or audit firm — so every figure must be traceable to its source, unit, emission factor and data-quality level.

Digital (iXBRL) tagging

CSRD statements must be filed in a machine-readable digital format — XHTML with inline XBRL — so structured, taggable data beats free-text spreadsheets.

Multi-entity consolidation

Italian groups with multiple subsidiaries roll up emissions across legal entities and countries on one methodology with consistent boundaries — essential for group-level CSRD reporting.

For most Italian manufacturers, industrial districts and exporters, the hardest part is Scope 3 — especially purchased goods and services — so value-chain data collection is unavoidable. See how to approach it in our how to calculate Scope 3 emissions guide.

Best CSRD software for Italy in 2026

Ranked for the typical Italian company now in CSRD or VSME scope — weighing ESRS coverage, double materiality, Scope 3 supplier data, multi-entity consolidation and transparent pricing. Framework, region and pricing details change frequently, so confirm current specifics with each vendor before deciding. For the full head-to-head, see our best CSRD software comparison.

1

CarbonTool — Best overall for Italy

Our top pick for Italian companies. CarbonTool pairs enterprise framework breadth — CSRD/ESRS, VSME, GHG Protocol, CDP, SBTi, TCFD and CBAM on one data backbone — with guided double materiality, Scope 3 (spend and activity) supplier data collection, multi-entity consolidation, multi-language reporting, a Data Quality Index and audit trail on every figure, and transparent EUR pricing with a free 30-day Starter plan. The standout for the PMI is VSME: the SME standard most enterprise tools underserve is first-class here, so a smaller Italian supplier in a manufacturing district can respond at the right level. Built by BuildGreen with 200+ emission templates, a REST API and integrations, plus optional advisory and white-label delivery.

2

Persefoni

A capable enterprise carbon and CSRD platform, particularly strong on financed emissions (PCAF) for financial institutions and large enterprises. It is enterprise-oriented and quote-based rather than built for the Italian PMI and mid-market majority now drawn into reporting.

3

Watershed

A powerful enterprise carbon and CSRD platform for large organisations with dedicated sustainability teams and budgets. Strong framework support, but quote-based and heavier than most Italian SMEs and mid-market companies need.

4

Greenly

A reasonable SME alternative with guided onboarding and growing CSRD coverage. CarbonTool typically wins on framework breadth — VSME and CBAM in particular — multi-entity consolidation and transparent pricing.

5

Plan A

A European platform with a CSRD and science-based-targets focus for mid-market and enterprise companies, with structured ESRS workflows. Quote-based pricing makes upfront comparison harder than with CarbonTool, and VSME coverage is more limited.

Why CarbonTool is our #1 CSRD software for Italy

CSRD is a reporting problem built on a data problem. CarbonTool starts with the data — an auditable Scope 1, 2 and 3 inventory on GHG-Protocol methodology — and maps it to ESRS, then to the other frameworks an Italian company owes, all from one source of truth:

CSRD/ESRS and VSME from one data backbone

CarbonTool builds a single Scope 1–3 inventory and maps it to a CSRD/ESRS sustainability statement and to the lighter VSME standard for SMEs in your value chain — so an Italian group reports once instead of running two tools.

Audit-grade Data Quality Index and audit trail

Every figure is traceable to its source, unit and emission factor, scored by a Data Quality Index and backed by an audit trail — the audit-defendable traceability CSRD's limited assurance requires.

Scope 3 across the value chain

Scope 3 is the hardest part of an ESRS E1 disclosure. CarbonTool covers it spend-based and activity-based, with supplier data collection — the value-chain data Italian manufacturers, districts and exporters depend on.

Multi-entity consolidation and double materiality

Consolidate subsidiaries, sites and overseas entities into a group inventory, and run a guided double-materiality assessment that drives exactly which ESRS data points you must disclose.

Broad framework coverage and integrations

The same backbone also produces VSME, GHG Protocol, CDP, SBTi, TCFD and CBAM outputs, built on 200+ emission templates, with a REST API and integrations (SAP Ariba, Coupa, Salesforce, Sage, Workday) feeding Italian finance data in.

EU-rooted, transparent EUR pricing, your choice of delivery

Built by the BuildGreen team with 100+ clients worldwide and HQ in Bucharest, CarbonTool publishes EUR pricing with a free 30-day Starter plan, and offers advisory and white-label services — enterprise depth without the enterprise sales cycle.

The same platform also produces ESG outputs beyond CSRD — see our ESG software overview — and pricing is published transparently in EUR, with a free 30-day Starter plan.

CSRD software for Italian SMEs and PMI

Most Italian SMEs (PMI) and many mid-sized companies fall outside mandatory CSRD reporting, especially after the Omnibus package proposed raising the threshold. But they are still pulled in indirectly: large customers, banks and insurers in their value chain — and the manufacturing districts that define much of Italian industry — request emissions and ESG data. The voluntary VSME standard (developed by EFRAG and taken forward by the European Commission) gives SMEs a proportionate way to respond, and a value-chain cap limits how much information a CSRD-reporting company can demand from smaller suppliers. The best CSRD software covers both ends of the spectrum — full CSRD/ESRS for large reporters and a proportionate VSME path for the SMEs answering their requests — so a group never has to run two tools. CarbonTool does exactly this from one data backbone.

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CSRD software for Italy is a tool that helps an Italian company report under the EU's Corporate Sustainability Reporting Directive by building a greenhouse-gas and ESG dataset and producing an ESRS-compliant sustainability statement. It handles a double-materiality assessment, the applicable ESRS data points, Scope 1, 2 and 3 emissions, an audit trail for limited assurance, and the digital (XHTML + inline XBRL) tagging reports must be filed in. Italy transposed the CSRD into national law by Decreto Legislativo, repealing the previous non-financial reporting regime. CarbonTool does all of this from one data backbone and also supports the lighter VSME standard for Italian SMEs.

Italy transposed the CSRD into national law by Decreto Legislativo (legislative decree), which repealed the previous non-financial reporting regime (the dichiarazione non finanziaria that had implemented the EU's earlier Non-Financial Reporting Directive). In-scope companies now prepare a sustainability statement under the European Sustainability Reporting Standards (ESRS), included in the management report (relazione sulla gestione) and digitally tagged. Because the decree predates the final EU Omnibus simplification text, the precise Italian thresholds and deferrals are being aligned to the EU position. Confirm your company's obligation with a qualified advisor or auditor. Accurate as of 2026.

For companies that meet the size thresholds, yes — the CSRD is EU law applied in Italy via its transposing Decreto Legislativo. It is being phased in by company type and size: the largest Italian public-interest entities that already reported under the previous regime entered first, with other large companies and listed SMEs following on later timelines. The 2025 EU Omnibus package proposed raising the threshold and deferring later waves, so many companies that expected to be caught may now fall outside mandatory reporting or be deferred. Verify your specific obligation, as the rules are still settling.

For companies in CSRD scope, the ESRS climate standard (ESRS E1) requires disclosure of material Scope 3 emissions alongside Scope 1 and Scope 2. For most Italian manufacturers, industrial districts and importers, Scope 3 — especially purchased goods and services — is the largest part of the footprint, so value-chain data collection is unavoidable. SMEs outside CSRD scope are not legally required to report Scope 3 but are often asked for value-chain data by larger customers; the voluntary VSME standard provides a proportionate way to respond. CarbonTool covers Scope 3 spend-based and activity-based with supplier data collection.

Most Italian SMEs (PMI) are not directly in CSRD scope after the proposed Omnibus changes, but they are pulled into their customers' value-chain reporting — especially within Italy's manufacturing districts. The EU's voluntary VSME standard is the proportionate template for answering those requests, and a value-chain cap means larger companies generally cannot ask a smaller supplier for more than VSME sets out. CarbonTool is a strong fit because it supports VSME and full CSRD/ESRS from one backbone, with transparent EUR pricing and a free 30-day Starter plan — so an Italian PMI can report at the right level without an enterprise contract.

CSRD statements must be filed in a machine-readable digital format — XHTML with inline XBRL (iXBRL), packaged in the European Single Electronic Format — so good CSRD software structures the data so it can be tagged for digital filing rather than leaving it in free-text spreadsheets. CarbonTool builds a structured, framework-mapped dataset with an audit trail on every figure, so the underlying data is ready to be tagged for digital filing.

Yes — CarbonTool produces CSRD/ESRS, VSME, GHG Protocol, CDP, SBTi, TCFD and CBAM outputs from a single data backbone, so an Italian group collects data once and generates each disclosure without duplicate systems or rekeying. It supports multi-entity consolidation, multi-language reporting and a REST API with integrations (SAP Ariba, Coupa, Salesforce, Sage, Workday), so financial and procurement data feeds the CSRD inventory directly, and the single-source approach keeps figures consistent and preserves the audit trail behind every number.

Reviewed by CarbonTool's sustainability team · Last updated 2026

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