Appunti sul Comitato per la Sostenibilità (e sull’opportuno accorpamento al comitato controllo e rischi)

Within the internal organization of boards of directors of listed companies, the creation of the so-called sustainability committee is becoming increasingly widespread. The paper examines the issues of the committee’s composition and functions, and investigates whether, in the light of the bare legislative provisions, it is preferable to create an autonomous sustainability committee or to merge it with the control and risk committee. Furthermore, the paper focuses on the additional functions that will fall to the sustainability committee after the transposition of the Corporate Sustainability Due Diligence Directive.