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O caminho da sustentabilidade tem vindo a trilhar um percurso decisivo no que concerne ao direito societário. Desde março de 2021 que se tem progredido na construção de um projeto legislativo que vise a promoção de comportamentos empresariais sustentáveis e responsáveis. A Proposta de Diretiva CSDDD é, essencialmente, um marco na política da União Europeia na proteção dos direitos humanos e do ambiente, oferecendo maior segurança jurídica e concorrência leal, bem como uma maior transparência para os acionistas, consumidores e outros stakeholders. Na presente dissertação, iremos abordar o escopo e as implicações da Proposta de Diretiva, analisando os seus pontos fortes e apontando algumas críticas que consideramos ser essenciais a ter em conta no futuro para o sucesso do diploma. Iremos, igualmente, observar como é que a transposição da eventual Diretiva se refletirá no ordenamento jurídico português e as mudanças que terão de ocorrer no direito societário. A versão de referência é a resultante da sua recente aprovação, a 15 de março de 2024, pelo Conselho da UE. Por fim, analisar-se-á a forma como este processo legislativo tem dado passos construtivos e consideráveis na alteração dos comportamentos empresariais de modo que se atinja uma economia neutra no plano carbónico e sustentável.
The path to sustainability has been a decisive one in corporate law. Since March 2021, a legislative project has been in the works, aimed at promoting sustainable and responsible corporate behaviour. The Proposal for a CSDDD Directive is essentially a milestone in the European Union's policy to protect human rights and the environment, offering greater legal certainty and fair competition, as well as greater transparency for consumers. In this dissertation, we will look at the scope and the implications of the Proposal for a Directive, considering the amendments of 1 June 2023, analyzing its strengths, and pointing out some criticisms that we believe are essential to take into consideration in the future for the success of the legislation. We will also analyze how the transposition of the Directive will be reflected in the Portuguese legal system and the changes that will have to take place in corporate law. We take into consideration the version subject to approval on 15th March 2024 by the EU Council. Finally, we will analyze how this legislative process has taken constructive and considerable steps towards changing business behaviour in order to achieve a carbonneutral and sustainable economy.
The path to sustainability has been a decisive one in corporate law. Since March 2021, a legislative project has been in the works, aimed at promoting sustainable and responsible corporate behaviour. The Proposal for a CSDDD Directive is essentially a milestone in the European Union's policy to protect human rights and the environment, offering greater legal certainty and fair competition, as well as greater transparency for consumers. In this dissertation, we will look at the scope and the implications of the Proposal for a Directive, considering the amendments of 1 June 2023, analyzing its strengths, and pointing out some criticisms that we believe are essential to take into consideration in the future for the success of the legislation. We will also analyze how the transposition of the Directive will be reflected in the Portuguese legal system and the changes that will have to take place in corporate law. We take into consideration the version subject to approval on 15th March 2024 by the EU Council. Finally, we will analyze how this legislative process has taken constructive and considerable steps towards changing business behaviour in order to achieve a carbonneutral and sustainable economy.
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Palavras-chave
CSDDD Dever de diligência Responsabilidade empresarial Enforcement Soft-law Hard-law Stakeholders Direitos humanos Ambiente Administradores Sustentabilidade Curto prazo Due diligence Corporate responsibility Enforcement Human rights Environment Directors Sustainability Short term