Senior Tax Manager
Lorenzo, chartered accountant and statutory auditor, takes care of due diligence, M&A and reorganization transactions.
He has, also, gained significant experience in preparing financial statements according to IFRS and in ESG issues.
ESG compliance is set to become a key priority in the coming years, significantly impacting relationships with customers, suppliers, and financial institutions. LDP is equipped to assist you in its successful implementation.
With the 2018 Action Plan, the European Union initiated the development of a regulatory framework for ESG compliance. As part of our process, we will have you complete a questionnaire to assess your company’s current ESG status and potential rating. Based on the results, we will hold a consultation meeting to provide recommendations for improvement, defining the necessary steps and timelines. Quarterly or semi-annual audits will ensure continuous monitoring of progress.
The introduction of the Corporate Sustainability Reporting Directive (CSRD) establishes mandatory reporting deadlines for companies, based on their size and operational structure:
Large companies subject to NFR, public interest entities that, as of the closing date of the financial statements, even on a consolidated basis: exceed an average of 500 employees; have exceeded at least one of the following thresholds: total assets over 20 million euros and net revenue over 40 million euros.
Large unlisted companies that, as of the closing date of the financial statements, even on a consolidated basis, have exceeded at least two of the following size criteria: from 250 average number of employees, total assets over 20 million euros, net revenue over 40 million euros.
Small and medium-sized listed companies that, as of the closing date of the financial statements, even on a consolidated basis, meet at least two of the following size criteria: 250 average number of employees, from 700 thousand euros to 40 million euros in net revenue; from 350 thousand euros to 20 million euros in total assets.
Companies outside the European Union that generate revenues exceeding 150 million euros in the European Union if they have at least one subsidiary or branch in the EU.
LDP’s expert teams integrate their knowledge across departments to ensure comprehensive ESG guidance, helping your company navigate regulatory requirements and optimise sustainability performance.
ESG stands for Environmental, Social, and Governance, representing key criteria used to evaluate a company’s impact on the environment, its societal influence, and the effectiveness of its governance framework.
Social impact evaluates an organisation’s contributions to society, encompassing diversity, labour practises, community engagement, and human rights policies. It reflects how businesses influence societal well-being and ethical standards.
Companies can evaluate their environmental impact through carbon footprint analysis, energy efficiency assessments, waste management audits, and sustainable sourcing strategies, ensuring responsible use and long-term sustainability.
Governance structures establish risk management strategies, ensuring compliance, ethical conduct, and accountability across all levels of an organisation, fostering transparency and long-term stability.
Environmental management promotes sustainable practises by reducing carbon footprints, conserving resources, and mitigating environmental risks, ensuring long-term viability and ecological footprints.
Effective governance is built on transparent policies, ethical decision-making, board diversity, and strong oversight, ensuring accountability, sustainability, and long-term business success.
Social responsibility can be strengthened through employee welfare programmes, active community engagement, fair labour practises, and ethical supply chain management, fostering a positive impact on society and sustainable business growth.
Companies can strengthen governance by implementing clear policies, ensuring accountability, cultivating a culture of integrity, and conducting regular board performance evaluations, fostering transparency and long-term stability.
ESG factors shape investor decisions by mitigating risks, attracting socially conscious investors, and strengthening long-term business strategies, fostering sustainable growth and financial resilience.
LDP provides Tax, Law and payroll scalable and customised services and solutions. LDP Professional have also matured a significant expertise in M&A, Corporate Finance, Transfer Price, Global Mobility Consultancy and Process Automation.
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