ESG e greenwashing

: a intervenção do direito da União Europeia

Abstract

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.

Date of Award	4 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Filipe Cerqueira Alves (Supervisor)