Os novos deveres jurídicos das instituições de crédito

: o impacto da diretiva (UE) 2024/1619 na governação e conformidade ESG

Abstract

This dissertation aims to assess the impact of the duties arising from Directive (EU) 20214/1619(CRD VI) on the governance and ESG compliance of credit institutions. The research follows a qualitative approach, based on both normative and academic analysis of the subject. The study begins by contextualizing the Directive within the broader European legislative framework on sustainability. It then examines the legal duties imposed on institutions as part of its transposition into national law. This analysis enabled a comparison between the current legal regime and the system proposed under CRD VI, particularly in relation to the specific obligations credit institutions face when making decisions in their day-to-day operations — especially in the granting of credit. The dissertation further identifies the main practical challenges that may arise from implementing the Directive, as well as the potential impact of its application. It also highlights the relevance of initiatives such as the CSDDD in consolidating a new regulatory paradigm, one focused on strengthening institutional responsibility in matters of sustainability. This study contributes to the legal debate on integrating ESG criteria into corporate governance, offering pathways for regulatory evolution within the European context. By exploring the implications of both the CSDDD and CRD VI, it not only aims to deepen the legal understanding surrounding responsibility for ESG practices but also encourages reflection on the development of civil liability — particularly in regard to practices such as greenwashing, which may come to be addressed under future legislation. The dissertation concludes that CRD VI Directive represents a crucial step in aligning banking governance with sustainability objectives, promoting the development of a more resilient, transparent, and ESG-committed financial system through the integration of ESG factors into the organizational culture of credit institutions.

Date of Award	25 Nov 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Câmara (Supervisor)