Responsabilidade dos administradores e dever de diligência em matéria de sustentabilidade

Abstract

This dissertation will focus on corporate responsibility and duty of care, taking as a reference the European Parliament Resolution of March 10th, 2021, on corporate responsibility and due diligence, as well as the Directive Proposal of February 23rd, 2022, on the sustainability due diligence of companies, and also the General Orientation of the Council of the European Union, adopted on December 1st, 2022, on the Directive Proposal of the European Parliament and the Council on the sustainability due diligence of companies.
We intend to focus on the General Approach of the Council of the European Union, seeking to reflect on its scope of application and to establish a bridge with articles 64.º and 72.º of the Portuguese Commercial Code (CSC), which rule the fundamental duties of directors and the liability of board members towards the company, respectively. We will start by studying the proposed European regime as a model of conduct, mandatory and harmonized, deepening the panorama of a "sustainable European path" for companies. Next, we propose to analyze the national precepts mentioned above. Firstly, we must compare the duty of diligence established in the General Approach of the European Council of the European Union with that which is already established in the text of article 64 of the CSC. The same line of reasoning will be used to compare the
responsibility provided for in the European initiative with that provided for in article. 72.º, n.º 2 of the CSC. Finally, we will analyze the question: Is this European model so innovative compared to the regime foreseen at the national level?

Date of Award	3 Nov 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Ana Filipa Morais Antunes (Supervisor)