Table of contents
Omnibus Decree
The European Commission presented the ‘Omnibus Package’, a set of legislative proposals aimed at simplifying regulations on corporate sustainability and cutting red tape. The aim is to reduce administrative burdens by 25 per cent for companies and 35 per cent for SMEs, fostering a more competitive business environment.
The main changes concern:
- CSRD: the sustainability reporting obligation will only apply to companies with at least 1,000 employees or a turnover of more than EUR 50 million. The deadlines are postponed to 2028.
- CSDDD: companies will only have to assess direct business partners (not the entire supply chain) and sustainability audits will be conducted every five years. Elimination of EU liability.
- EU taxonomy: for SMEs, adherence to the criteria becomes voluntary.
The Omnibus Package will have to be approved by the European Parliament and the EU Council before entering into force.
Annual notification of heavy work
Legislative Decree 67/2011 provides for the possibility of early retirement for employees who perform particularly heavy work. To this end, by 31 March each year, employers are required to notify the Ministry of Labour of the periods during which they perform heavy work or night work.
Directors’ PEC communication obligation
In relation to the obligation to register in the Register of Companies the digital domicile (PEC address) of directors of incorporated companies introduced by Law No. 207 of 30 December 2024, MIMIT, in nota n. 43836 del 12 marzo 2025, outlined the subjective and objective perimeter of its application, with specific reference to, inter alia, the recipients of the obligation, the deadlines for compliance, the conditions of admissibility of the PEC address communicated to the Registry, the secretarial fees and the sanctioning measures for any non-compliance.
The obligation to register the PEC of directors in the Commercial Register
- also applies to companies incorporated before 1 January 2025;
- applies to every director of companies;
- requires the registration of a personal PEC address for each of them.
The previous indications provided by local company registries are therefore to be considered superseded.