Accounting structures, sustainability and corporate crises in partnerships

his article provides a critical analysis of the reforms to the Italian Business Crisis and Insolvency Code as applied to partnerships, with particular focus on the requirements for accounting and organisational structures. It argues that the timely monitoring of financial distress and the long term sustainability increasingly depend on reliable accounting records and forward-looking financial management. This article addresses the challenges faced by partnerships, highlighting the need for accurate financial data, effective cash flow forecasting, and performance monitoring. It also explores the implications of EU Directive No. 25 of 2025, which establishes stricter standards of transparency and reporting for partnerships. This regulatory shift represents a fundamental move towards greater harmonisation in European company law, while fosters a culture of financial awareness and sustainable enterprise management.