Third Sector Entities are not bystanders in the transition to sustainability: they are key players.
This paper, developed by Pro Bono Italia ETS’s Permanent Table Lawyers and In-House Counsels, provides a structured overview of the impact of ESG regulations on non-profit organisations, from the European regulatory framework — CSRD and CSDDD — to operational tools such as the Modello 231, through to social reporting obligations.
In a landscape where donors, institutional partners and reference communities look not only at what organisations do, but how they do it, integrating ESG criteria is no longer optional: it is a strategic lever for strengthening credibility, attracting resources and generating lasting impact.
