In the last decade we have been witnessing an acceleration in the transition to a "greener" finance. Since the issue of the Directive 2014/95/EU regarding the disclosure of non-financial and diversity information, European lawmakers have outlined a regulatory framework of growing transparency on sustainability and non-financial information. Major investors and investment funds at global level have started to base investment decision on companies' ESG performance. Larry Fink, Chairman and CEO of BlackRock, in his annual letter to CEOs, has expressed his strong conviction that the climate transition represents an unparalleled investment opportunity.