{
  "family": "ESG-CPG",
  "jurisdiction": "IT",
  "country": "Italia",
  "language": "it",
  "last_verified": "2026-08-17",
  "source_of_record": "ESG-REG-MASTER — GSC reconciled register, 17 Aug 2026 (five inputs reconciled to primary sources)",
  "rules": [
    "HOLD items never ship",
    "DRAFT items always say DRAFT",
    "states instruments — name, number, status, dates; does not interpret how they apply",
    "negative facts (no such mandate) are register entries too"
  ],
  "operator": "GreenCore Solutions Corp.",
  "operator_role": "operator of the scaffolding — not verifier, auditor, rater or certifier",
  "held_unshipped": [],
  "blocks": [
    {
      "block": "Base orizzontale UE",
      "language": "it",
      "items": [
        {
          "instrument": "CSRD — Corporate Sustainability Reporting Directive",
          "reference": "Directive (EU) 2022/2464, as amended by Stop-the-Clock (Dir. (EU) 2025/794) and Omnibus I — Directive (EU) 2026/470 (OJ 26 Feb 2026, in force 18 Mar 2026)",
          "status": "In vigore. Ambito: > 1 000 dipendenti E > 450 mln € di fatturato; recepimento di Omnibus I da parte degli Stati membri entro il 19 marzo 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESRS — European Sustainability Reporting Standards",
          "reference": "Commission Delegated Regulation (EU) 2023/2772",
          "status": "In vigore; pacchetto di semplificazione in sospeso (2026).",
          "source": "https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CSDDD — Corporate Sustainability Due Diligence Directive",
          "reference": "Directive (EU) 2024/1760, as amended by Omnibus I",
          "status": "Ambito: ≥ 5 000 dipendenti + 1,5 mld € di fatturato; recepimento 26 lug 2028, applicazione 26 lug 2029, dichiarazioni art. 16 dall'esercizio 2030.",
          "source": "https://commission.europa.eu/topics/business-and-industry/company-law-and-corporate-governance/corporate-sustainability-due-diligence_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Taxonomy",
          "reference": "Regulation (EU) 2020/852 + delegated acts (incl. Delegated Regulation (EU) 2026/73)",
          "status": "In vigore.",
          "source": "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Forced Labour Regulation",
          "reference": "Regulation (EU) 2024/3015",
          "status": "Adottato; il regime di divieto dei prodotti entra in una fase successiva — stato: adottato, non ancora operativo.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3015/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "PPWR — Packaging and Packaging Waste Regulation",
          "reference": "Regulation (EU) 2025/40",
          "status": "In vigore dall'11 feb 2025, si applica dal 12 ago 2026: riciclabilità by design, contenuto minimo di riciclato dal 2030, etichettatura armonizzata 2028, restrizione PFAS negli imballaggi a contatto con alimenti dal 12 ago 2026; abroga la Dir. 94/62/CE.",
          "source": "https://eur-lex.europa.eu/eli/reg/2025/40/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Single-Use Plastics Directive",
          "reference": "Directive (EU) 2019/904; calculation rules replaced by Implementing Decision (EU) 2026/1425 (23 Jul 2026)",
          "status": "In vigore tramite recepimenti nazionali.",
          "source": "https://environment.ec.europa.eu/topics/plastics/single-use-plastics_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Waste Framework Directive",
          "reference": "Directive 2008/98/EC as amended by Directive (EU) 2025/1892",
          "status": "Obiettivi vincolanti sui rifiuti alimentari (−10 % trasformazione, −30 % distribuzione/famiglie entro 2030); EPR tessile entro apr 2028; in vigore 16 ott 2025, recepimento 17 giu 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2025/1892/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Batteries Regulation",
          "reference": "Regulation (EU) 2023/1542",
          "status": "In vigore (ove i prodotti contengano batterie).",
          "source": "https://eur-lex.europa.eu/eli/reg/2023/1542/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Microplastics restriction",
          "reference": "Regulation (EU) 2023/2055 (REACH Annex XVII)",
          "status": "In vigore; divieto per i cosmetici da risciacquo dal 17 ott 2027.",
          "source": "https://single-market-economy.ec.europa.eu/sectors/chemicals/reach/restrictions/commission-regulation-eu-20232055-restriction-microplastics-intentionally-added-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "WEEE Directive",
          "reference": "Directive 2012/19/EU",
          "status": "In vigore tramite recepimenti nazionali.",
          "source": "https://eur-lex.europa.eu/eli/dir/2012/19/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESPR + Digital Product Passport",
          "reference": "Regulation (EU) 2024/1781",
          "status": "In vigore; atti delegati per prodotto in sospeso.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/1781/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EUDR — EU Deforestation Regulation",
          "reference": "Regulation (EU) 2023/1115, as amended by Regulation (EU) 2025/2650 (OJ 23 Dec 2025, in force 26 Dec 2025) — cattle, cocoa, coffee, oil palm, rubber, soya, wood",
          "status": "Si applica dal 30 dic 2026 (operatori grandi e medi), 30 giu 2027 (micro e piccoli); categoria di operatore a valle che raccoglie i numeri di riferimento DDS senza presentare una propria DDS.",
          "source": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        },
        {
          "instrument": "Empowering Consumers Directive",
          "reference": "Directive (EU) 2024/825",
          "status": "Recepimento 27 mar 2026; si applica dal 27 set 2026 — imminente, non ancora operativa.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/825/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Green Claims Directive",
          "reference": "Proposal COM(2023) 166",
          "status": "Non adottata: mai presentare come in vigore. Stato formale: HOLD (verifica alla fonte in corso).",
          "source": "https://www.europarl.europa.eu/legislative-train/theme-a-european-green-deal/file-substantiating-green-claims",
          "draft": false,
          "no_mandate": false,
          "not_law": true,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "REACH",
          "reference": "Regulation (EC) No 1907/2006",
          "status": "In vigore.",
          "source": "https://eur-lex.europa.eu/eli/reg/2006/1907/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CLP",
          "reference": "Regulation (EC) No 1272/2008",
          "status": "In vigore.",
          "source": "https://eur-lex.europa.eu/eli/reg/2008/1272/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Right to Repair Directive",
          "reference": "Directive (EU) 2024/1799",
          "status": "Norme nazionali dal 31 lug 2026.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/1799/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CBAM — Carbon Border Adjustment Mechanism",
          "reference": "Regulation (EU) 2023/956",
          "status": "Regime definitivo dal 1° gen 2026 (input: lattine, fogli, chiusure).",
          "source": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU ETS · ETS2",
          "reference": "Directive 2003/87/EC · Directive (EU) 2023/959",
          "status": "ETS2: fornitori di combustibili comunicano nel 2026, restituiscono nel 2028.",
          "source": "https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/ets2-buildings-road-transport-and-additional-sectors_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "F-gas Regulation",
          "reference": "Regulation (EU) 2024/573",
          "status": "In vigore (catene del freddo).",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/573/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Energy Efficiency Directive (recast)",
          "reference": "Directive (EU) 2023/1791",
          "status": "In vigore.",
          "source": "https://eur-lex.europa.eu/eli/dir/2023/1791/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESG Ratings Regulation",
          "reference": "Regulation (EU) 2024/3005 (OJ L, 12.12.2024)",
          "status": "Si applica dal 2 lug 2026; vigilanza ESMA — fornitori di rating ESG nell'ambito, rilevanza indiretta per il CPG.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3005/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        }
      ]
    },
    {
      "block": "Italia — strumenti nazionali",
      "language": "it",
      "items": [
        {
          "instrument": "D.Lgs. 152/2006 — Codice dell'Ambiente",
          "reference": "Decreto legislativo 3 aprile 2006, n. 152 (art. 221: adesione CONAI)",
          "status": "In vigore.",
          "source": "https://www.conai.org/imprese/servizi-gestione-adempimenti-consortili-e-opportunita-imprese/soggetti-obbligati-e-modalita-di-adesione/",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CONAI — responsabilità estesa del produttore ed etichettatura ambientale degli imballaggi (D.Lgs. 116/2020)",
          "reference": "Decreto legislativo 3 settembre 2020, n. 116",
          "status": "In vigore.",
          "source": "https://www.gazzettaufficiale.it/eli/id/2020/09/11/20G00135/SG",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "D.Lgs. 254/2016 — dichiarazione di carattere non finanziario",
          "reference": "Decreto legislativo 30 dicembre 2016, n. 254",
          "status": "In vigore.",
          "source": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2016-12-30;254!vig=",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-18"
        },
        {
          "instrument": "MACSI — imposta sul consumo dei manufatti in plastica con singolo impiego",
          "reference": "Legge 27 dicembre 2019, n. 160 (Legge di bilancio 2020), art. 1, commi 634-658",
          "status": "Applicazione differita al 1° gennaio 2027.",
          "source": "https://www.senato.it/show-doc?id=1477486&leg=19&tipodoc=DOSSIER&part=dossier_dossier1-sezione_sezione12-h2_h230",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        }
      ]
    }
  ]
}