Article 38 of Legislative Decree 19/2024 (known as the PNRR Decree), published in the Official Gazette No. 52 on March 2, 2024, outlines a new, complex, and enhanced tax credit for investments made in 2024 and 2025. These investments are part of innovation projects aimed at reducing energy consumption, in line with Investment 15 of Mission 7 "REPowerEU," to which €6.3 billion has been allocated.

The National Council of Accountants has translated the document "Small Business Sustainability Checklist," created by the IFAC (International Federation of Accountants), of which the National Council is a member. The document aims to help small businesses maximize the benefits of incorporating sustainability into their corporate strategy.