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O (novo) dever de diligência e implicações jurídicas : em particular, na cadeia de valor
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Abstract(s)
A urgência climática, a necessidade de proteger os direitos fundamentais e a falta de efetividade da soft law no âmbito do corporate governance, motivaram a União Europeia a colocar em prática os princípios e diretrizes definidos pelas Nações Unidas e pela OCDE. Na presente dissertação, abordaremos os deveres de diligência constituídos na esfera das empresas e as implicações dos mesmos na sua estratégia. Analisaremos tanto a contribuição positiva do cumprimento dos deveres de diligência nos direitos dos trabalhadores, no ambiente, nas gerações futuras e na sua criação de valor, bem como a contribuição negativa do incumprimento dos mesmos, nomeadamente por via da aplicação de sanções pecuniárias, responsabilidade civil ou ainda declarações públicas que acarretam um enorme custo reputacional.
The climate emergency, the need to protect fundamental rights and the lack of effectiveness of corporate governance soft law have motivated the European Union to put into practice the principles and guidelines defined by the United Nations and the OECD. In this dissertation, we will discuss the due diligence obligations imposed on companies and their implications for their strategy. We will analyse both the positive contribution of complying with the duties of diligence in terms of workers' rights, the environment, future generations and value creation, as well as the negative contribution of failing to comply with them, namely through the application of financial penalties, civil liability or even public statements that carry a huge reputational cost.
The climate emergency, the need to protect fundamental rights and the lack of effectiveness of corporate governance soft law have motivated the European Union to put into practice the principles and guidelines defined by the United Nations and the OECD. In this dissertation, we will discuss the due diligence obligations imposed on companies and their implications for their strategy. We will analyse both the positive contribution of complying with the duties of diligence in terms of workers' rights, the environment, future generations and value creation, as well as the negative contribution of failing to comply with them, namely through the application of financial penalties, civil liability or even public statements that carry a huge reputational cost.
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Keywords
Dever de diligência Direitos humanos Due diligence Human rights Liability Responsabilidade Sustainability Sustentabilidade Transição Transition
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Without CC licence