Os deveres de diligência decorrentes da corporate sustainability due diligence directive

Abstract

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.

Date of Award	4 Feb 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Câmara (Supervisor)