The concept of sustainability is developed around three main aspects, namely Social, Environmental and Economic (ESG) aspects and their integration within the company dynamics. This integration involves the possibility of creating various benefits in terms of business performance, access to capital but also market positioning and long-term growth.

The reporting of ESG issues has long been at the center of attention of the economic and financial system, both nationally and internationally, because:

  • it makes it possible to communicate to stakeholders, in a transparent and effective manner, the non-economic aspects closely related to the company’s activities;
  • through the analysis and mapping of the company’s environmental footprint, it supports the implementation of a more “sustainable” management;
  • through the sharing of positive social and environmental actions, it facilitates “CSR communication” (Corporate Social Responsibility);
  • provides greater clarity to investors.


This element includes as benchmarks, aspects of social cohesion and workers' rights, human rights, participation and gender equity, but also supply chain management in terms of child labor, fair remuneration and appropriate working conditions.


Environmental elements of reference from a business perspective include, among others, aspects concerning the assessment of the impacts of processes, products and services on natural resources, air, water, soil, biodiversity and human health, use of renewable materials and/or sustainable services.


Regarding the economic aspects to be assessed in the perspective of sustainability, these include the creation of value for the Community and the Territory, through sustainable growth and adequate remuneration, investment in research and development, promotion and enhancement of human capital, social justice and sustainable finance.


Taking a sustainable path

The ESG valorization mechanism develops through a double track, investor side and corporate side. On the investor side, public and private players operating in the financial markets are increasingly encouraged to invest taking into account ESG sustainability criteria on the basis of recent national and European regulatory initiatives. As for the second, companies that embark on a path of sustainability allow financial players to have access to sustainability/ESG information necessary to proceed with capital allocation. The macro-trend is therefore that of seeing access to capital markets increasingly anchored to ESG/Sustainability dynamics.


Through their activities and operational dynamics, all production entities contribute in a positive or negative way to the goal of sustainable development.


Non-financial public reporting of economic, environmental and/or social (ESG) impacts according to globally accepted standards (GRI), plays a key role towards the goal of sustainable development, but above all provides investors and stakeholders with data necessary to evaluate investments and/or relationships with the economic reality involved.


The absence of such data, or their unsystematic or partial presentation, can lead to negative screening by investors and therefore to the loss of a funding opportunity for the company.


The corporate sustainability roadmap

The approach to ESG and Sustainability by companies varies on the basis of various factors, including size, industry, applicable regulations and stakeholders.
If on the one hand these factors affect the strategy to be adopted in terms of Sustainability, on the other, they constitute some of the fundamental steps for the implementation of an effective repositioning of the company in terms of ESG.

Strengthen the business model

The improvement of ESG indices at the corporate level is directly related to the strengthening of a company's business model.

Attracting more capital at lower cost

Given the exponential growth of ESG investors but also the introduction of ESG screening methodologies as an investment policy, the adoption of ESG policies means access to more funding at lower cost.

Improve performance

Companies with positive ESG indices tend to perform better than less virtuous competitors.

Long-term sustainable growth

Companies with excellent ESG ratings tend to achieve sustainable growth over the long term


Fill in the questionnaire to assess how ESG compliant your company is


Lexacta & Amagis Capital

Thanks to a multidisciplinary team and a set of strategic, legal, regulatory, accounting and financial competences also in RegTech key, Lexacta and Amagis Capital are able to support large and medium-small companies during their ESG journey, identifying pragmatic and innovative solutions aimed at improving performance and access to capital markets.

On the basis of the type of company, the Lexacta and Amagis team will propose a consultancy offer focused on the path of sustainability to be undertaken at corporate level, distinguishing mainly between Large Cap and Small Cap given the different regulatory requirements, as well as the peculiarities of their business models.

ESG Due Diligence

ESG Due Diligence & Gap Analysis

The team will perform a screening of the company through an ESG Due Diligence to frame the ESG obligations applicable to the company and the ESG areas for improvement and implementation with industry best practices.

ESG Planning

Planning and Operation

Based on the outcome of phase 1, the Team will propose a series of structural interventions aimed at creating an ESG Strategy within the company, identifying the actions to be taken in the 3 strategic ESG areas.

ESG Reporting

Reporting & Disclosure

Based on the type of company (e.g. subject to non-financial reporting regulations or not), the Team will

  1. Support the client with the necessary reporting
  2. Suggest that ESG reporting be implemented on a voluntary basis to facilitate access to ESG-oriented capital

ESG Integration

ESG Integration & Valorization

Once implemented, the ESG strategy proposed by the Team will allow the client to enhance its market positioning and evaluate the structuring and launch of ESG products (e.g. green bonds) in order to attract capital.

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