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ESG, environmental social governance: compliance doganale, l’affidabilità in materia di accise e la responsabilità amministrativa dell’ente
La UN Climate Change Conference (COP30) di Belem rappresenta un importante occasione per analizzare come customs compliance (AEO), SOAC (soggetto accreditato in materia di accise) e responsabilità amministrativa dell’ente (compliance al decreto 231/2001) costituiscano importanti strumenti per lo sviluppo della ESG (environmental, social, governance). I criteri di valutazione degli investimenti sostenibili e cioè con un impatto positivo sulla difesa ambientale e il rispetto dei diritti umani, al di la delle elaborazioni precedenti, possono essere ricondotti all’agenza 2030 per lo sviluppo sostenibile (the 2030 Agenda for Sustainable Development) che si basa su 17 obiettivi essenzialmente riconducibili a: economia circolare, lotta al cambiamento climatico, inclusività, sviluppo economico sostenibile e condiviso, tutela delle…
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The next challenge of AEO: deforestation and CBAM
Environment protection is one of the key factor of the European trade policy. This requires a strong due diligence for the import of relevant commodities and the export of relevant product to prevent deforestation and forest degradation linked to cattle, cocoa, coffee, oil palm, rubber, soya and wood trade and deployment. From the other side, from October 2023 the reporting required by the Carbon border adjustment mechanism will enter into force for the import of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. CBAM implies a good management of the following customs aspects required for the AEO: The customs classification will play an important role to well identify the…
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The ESG key legislative developments: deforestation, CBAM
ESG (environmental, social and corporate governance) is the new approach of the European trade compliance policies and is a business framework for considering environmental issues and social issues in the context of corporate governance. This means that businesses must seek greater visibility of their suppliers’ operations and ensure certain environmental, human rights and governance safeguards, including driving ESG commitments into their supply contracts. The key pieces of legislation introduced are: deforestation risks: EU Deforestation Regulation (EUDR) requires extensive due diligence obligations on the value chain for all operators and traders dealing with certain products derived from cattle, cocoa, coffee, oil palm, rubber, soya and wood. It is important to ensure…