A proposta de Diretiva Corporate Sustainability Due Diligence

: o impacto nos deveres dos administradores

Abstract

Concerns about corporate sustainability are fairly current. Climate volatility, combined with insecurity and social instability, has increased concerns over human and environmental rights, encouraging companies to adhere to Corporate Social Responsibility and Environmental, Social and Governance criteria. In this context, the proposed Corporate Sustainability Due Diligence Directive arises, which aims to oblige companies to adopt a set of due diligence and corporate responsibility duties. This paper aims to critically analyze the context in which this proposal arises, what are its objectives, and its impact, particularly on the duties of directors in the Portuguese legal system, recognizing the driving force that these represent in the performance of companies. Questions are raised on how this Directive, if approved, may be applied in the Portuguese reality, as well as on the measures presented by it.

Date of Award	4 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria de Fátima Ribeiro (Supervisor)