ESG e o direito societário

: avanços, recuos e objetivos do processo legislativo

Abstract

Currently, in the European Union, a legislative process is running. The main goal is to establish a corporate sustainability due diligence, that sets out a harmonized regime of corporate liability in the community space. Having to deal with an ongoing legislative process, during the current essay, some clear struggles emerged, such as the revision of the text by the Council of the European Union, which changed some of the points that were previously accepted. The current essay will therefore be of great use to analyse the legislative process concerning the ESG politics by analysing the Directive proposal and the eventual effects that a European directive may have for different matters of corporate law. To conclude one must state that the legislative process is essential to the effective change of the corporate rationality, since that is the only way we can transit for a sustainable and neutral economy, minimizing the corporate´s activities´ repercussions in the global market.

Date of Award	27 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria de Fátima Ribeiro (Supervisor)