Dever de diligência e sustentabilidade corporativa

: o novo paradigma da competitividade

Abstract

This dissertation examines the corporate duty of care in sustainability, highlighting it as a crucial factor for business competitiveness in the global market. The main objective is to demonstrate that integrating sustainable practices, aligned with ESG (Environmental, Social, and Governance) principles, is not only a legal and ethical requirement but also an essential strategy for long-term business success. The approach included a literature review and an analysis of the international and European context, such as the CSDDD (Corporate Sustainability Due Diligence Directive) and the CSRD (Corporate Sustainability Reporting Directive). The conclusions support the idea that companies incorporating sustainability practices show improvements in operational efficiency, attract more investments, and strengthen their reputation. However, the implementation of these practices faces challenges such as the need for governance changes, adaptation to new regulations, and the complexity of integrating sustainability into all operations and the value chain. Examples like the Rana Plaza disaster highlight the severe consequences of non-compliance with the duty of care and the importance of continuous monitoring and corrective measures. The study's limitations include reliance on secondary data and the rapid evolution of regulatory standards that may impact the findings.

Date of Award	20 Sept 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria de Fátima Ribeiro (Supervisor)