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Abstract(s)
A presente dissertação incide sobre a análise da nova Diretiva da União Europeia, Diretiva (UE) 2022/2464, a qual se centra na necessidade de promover uma maior transparência, impondo às empresas a divulgação das suas práticas relacionadas com a sustentabilidade, através da elaboração de um relatório que deve cumprir com requisitos específicos. A questão central deste trabalho consiste na análise da forma como as novas obrigações impactam os deveres já existentes referentes aos administradores das empresas. Tratados, tanto os pontos relativos à Diretiva como a abordagem aos deveres considerados pertinentes para a análise em questão, foi possível concluir pelo desafio que se evidenciou, uma vez que devem os administradores assegurar o cumprimento de novas diretrizes, porém há obrigações que não podem descurar na tomada de decisões.
This dissertation analyses the new European Union Directive, Directive (EU) 2022/2464, which focuses on the need to promote greater transparency by requiring companies to disclose their sustainability-related practices by issuing a report that must comply with specific requirements. The core issue is to analyse how the new obligations impact on the existing duties of corporate directors. Having dealt with both the points, relating to the Directive and the approach to the duties considered relevant to the analysis in question, it was possible to conclude that this was a challenge, since directors must ensure compliance with new guidelines, but there are obligations that they cannot neglect when making decisions.
This dissertation analyses the new European Union Directive, Directive (EU) 2022/2464, which focuses on the need to promote greater transparency by requiring companies to disclose their sustainability-related practices by issuing a report that must comply with specific requirements. The core issue is to analyse how the new obligations impact on the existing duties of corporate directors. Having dealt with both the points, relating to the Directive and the approach to the duties considered relevant to the analysis in question, it was possible to conclude that this was a challenge, since directors must ensure compliance with new guidelines, but there are obligations that they cannot neglect when making decisions.
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Keywords
Alterações climáticas ESG Greenwashing Direito da União Europeia CSRD Divulgação de informações sobre a sustentabilidade Deveres dos administradores Responsabilização dos administradores Climate change European Union law Non-financial disclosure Duties of corporate directors Corporate directors' accountability