{"id":1338,"date":"2024-07-26T19:50:00","date_gmt":"2024-07-26T19:50:00","guid":{"rendered":"https:\/\/segurosecidadania.pt\/?p=1338"},"modified":"2024-07-26T20:02:45","modified_gmt":"2024-07-26T20:02:45","slug":"legislacao-europeia-em-preparacao-3-3-2-2","status":"publish","type":"post","link":"https:\/\/segurosecidadania.pt\/?p=1338","title":{"rendered":"DIRETIVA CSDDD \u2013 CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5ev7bl-8eed5b8a6766a77526e4c82aacef29bb\">\n.avia-section.av-5ev7bl-8eed5b8a6766a77526e4c82aacef29bb{\nbackground-color:#c6325b;\nbackground-image:unset;\nz-index:0;\nposition:relative;\n}\n.av-curtain-footer.av-curtain-activated #main .avia-section.av-5ev7bl-8eed5b8a6766a77526e4c82aacef29bb{\nz-index:0;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-5ev7bl-8eed5b8a6766a77526e4c82aacef29bb main_color avia-section-small avia-no-border-styling  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.av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec .av-special-heading-tag{\nfont-size:25px;\npadding:0 0 0 0;\n}\n.av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec .special-heading-inner-border{\nborder-color:rgba(0,0,0,0.01);\n}\n.av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec .av-subheading{\nfont-size:20px;\n}\nbody .av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec .av-special-heading-tag .heading-wrap:before{\nborder-color:rgba(0,0,0,0.01);\n}\nbody .av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec .av-special-heading-tag .heading-wrap:after{\nborder-color:rgba(0,0,0,0.01);\n}\n\n@media only screen and (max-width: 479px){ \n#top .av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec{\nmargin:0 0 -100px 0;\n}\n#top #wrap_all .av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec .av-special-heading-tag{\nfont-size:17px;\n}\n}\n\n@media only screen and (min-width: 768px) and (max-width: 989px){ \n#top .av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec{\nmargin:0 0 -35px 0;\n}\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top .av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec{\nmargin:0 0 -35px 0;\n}\n#top #wrap_all .av-special-heading.av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-2fz1dd-76103dc9cdb7d8366334038d0eed5bec av-special-heading-h6 custom-color-heading blockquote modern-quote  avia-builder-el-2  avia-builder-el-no-sibling  av-inherit-size'><h6 class='av-special-heading-tag'  itemprop=\"headline\"  >Newsletter APS #04 | julho 2024<\/h6><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1338'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-p5d3-ca9b10c70a3aa155c22681b3e7707f30 av_one_full  avia-builder-el-3  el_after_av_section  avia-builder-el-no-sibling  first flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-d879i-359a8dc95d6bd607d6a5293f82851785\">\n#top .av-post-metadata-container.av-d879i-359a8dc95d6bd607d6a5293f82851785{\nfont-size:14px;\nmargin:0 0 1px 0;\n}\n#top .av-post-metadata-container.av-d879i-359a8dc95d6bd607d6a5293f82851785 .av-post-metadata-container-inner{\nfont-size:14px;\n}\n<\/style>\n<div  class='av-post-metadata-container av-d879i-359a8dc95d6bd607d6a5293f82851785 av-metadata-container-align-left  avia-builder-el-4  el_before_av_heading  avia-builder-el-first  av-metadata-container-1'><div class='av-post-metadata-container-inner'><span class=\"av-post-metadata-content av-post-metadata-meta-content\"><span class=\"av-post-metadata-content av-post-metadata-category\"><span class=\"av-post-metadata-category-link\" ><a href=\"https:\/\/segurosecidadania.pt\/?cat=22\" >Legisla\u00e7\u00e3o e regulamenta\u00e7\u00e3o europeia<\/a><\/span><\/span><\/span><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14ufa-26db9b3c9061bb7055e67e54946679e8\">\n#top .av-special-heading.av-14ufa-26db9b3c9061bb7055e67e54946679e8{\nmargin:0 0 0 0;\npadding-bottom:0;\nfont-size:30px;\n}\nbody .av-special-heading.av-14ufa-26db9b3c9061bb7055e67e54946679e8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-14ufa-26db9b3c9061bb7055e67e54946679e8 .av-special-heading-tag{\nfont-size:30px;\npadding:0 0 20px 0;\n}\n.av-special-heading.av-14ufa-26db9b3c9061bb7055e67e54946679e8 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-14ufa-26db9b3c9061bb7055e67e54946679e8 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-14ufa-26db9b3c9061bb7055e67e54946679e8 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-14ufa-26db9b3c9061bb7055e67e54946679e8 av-special-heading-h1 blockquote modern-quote  avia-builder-el-5  el_after_av_post_metadata  el_before_av_image  av-inherit-size'><h1 class='av-special-heading-tag'  itemprop=\"headline\"  >DIRETIVA CSDDD \u2013 CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpcvo0mx-2598696e80712336f73ce9bd36400a56\">\n.avia-image-container.av-lpcvo0mx-2598696e80712336f73ce9bd36400a56 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lpcvo0mx-2598696e80712336f73ce9bd36400a56 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lpcvo0mx-2598696e80712336f73ce9bd36400a56 av-styling- avia-align-center  avia-builder-el-6  el_after_av_heading  el_before_av_textblock '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-1391 avia-img-lazy-loading-not-1391 avia_image ' src=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/Sustentabilidade2-.jpg\" alt='' title='Sustentabilidade2'  height=\"800\" width=\"2000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/Sustentabilidade2-.jpg 2000w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/Sustentabilidade2--300x120.jpg 300w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/Sustentabilidade2--1030x412.jpg 1030w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/Sustentabilidade2--768x307.jpg 768w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/Sustentabilidade2--1536x614.jpg 1536w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/Sustentabilidade2--1500x600.jpg 1500w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/Sustentabilidade2--705x282.jpg 705w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-lpcvxr49-658fa9932d29cf43ab3d722201b819e3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div><\/div>\n<div>\n<div><\/div>\n<div>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/pt\/TXT\/?uri=CELEX:32024L1760\">Diretiva 2024\/1760, de 13 de junho<\/a>, relativa ao dever de dilig\u00eancia das empresas em mat\u00e9ria de sustentabilidade \u2013 CSDDD (Corporate Sustainability Due Diligence Directive)<\/p>\n<p>Esta Diretiva visa assegurar que as empresas contribuam para a identifica\u00e7\u00e3o, e, sempre que necess\u00e1rio, prioriza\u00e7\u00e3o, preven\u00e7\u00e3o, atenua\u00e7\u00e3o, cessa\u00e7\u00e3o, minimiza\u00e7\u00e3o e repara\u00e7\u00e3o, dos efeitos negativos nos direitos humanos e no ambiente decorrentes das respetivas opera\u00e7\u00f5es, das suas subsidi\u00e1rias e cadeias de valor.<\/p>\n<p>O processo de dever de dilig\u00eancia previsto na CSDDD dever\u00e1 abranger seis etapas:<\/p>\n<ol>\n<li>integrar o dever de dilig\u00eancia nas pol\u00edticas e nos sistemas de gest\u00e3o,<\/li>\n<li>identificar e avaliar os efeitos negativos nos direitos humanos e no ambiente,<\/li>\n<li>prevenir, fazer cessar ou minimizar os efeitos negativos reais e potenciais nos direitos humanos e no ambiente,<\/li>\n<li>monitorizar e avaliar a efic\u00e1cia das medidas,<\/li>\n<li>comunicar,<\/li>\n<li>conceder repara\u00e7\u00e3o.<\/li>\n<\/ol>\n<p>Esta CSDDD representa um marco na regulamenta\u00e7\u00e3o da Uni\u00e3o Europeia que visa proteger os direitos humanos, combatendo pr\u00e1ticas como o trabalho infantil e a explora\u00e7\u00e3o dos trabalhadores, al\u00e9m de preservar o meio ambiente, enfrentando problemas como a polui\u00e7\u00e3o e a perda de biodiversidade.<\/p>\n<p>De referir que esta Diretiva ser\u00e1 complementar \u00e0 CSRD (Corporate Sustainability Reporting Directive), e ir\u00e1 ainda apoiar a Sustainable Finance Disclosure Regulation (SFDR), sendo que, segundo este regulamento, as empresas s\u00e3o obrigadas a publicar uma declara\u00e7\u00e3o sobre as suas pol\u00edticas de dilig\u00eancia em rela\u00e7\u00e3o aos principais impactos adversos das suas decis\u00f5es de investimento em fatores de sustentabilidade.<\/p>\n<p>Al\u00e9m disso, \u00e9 tamb\u00e9m complementar ao Regulamento de Taxonomia, indo ao encontro do estabelecido no seu artigo 18.\u00ba, relativo \u00e0s salvaguardas m\u00ednimas, com as quais as empresas devem cumprir para que as atividades econ\u00f3micas sejam classificadas como sustent\u00e1veis do ponto de vista ambiental. E, de facto, ao exigir que as empresas identifiquem os riscos adversos em todas as suas opera\u00e7\u00f5es e cadeias de valor, pode ajudar a fornecer informa\u00e7\u00f5es mais detalhadas aos investidores.<\/p>\n<p>Os Estados-Membros ter\u00e3o agora de transpor as obriga\u00e7\u00f5es para o direito nacional at\u00e9 26 de julho de 2026 e os prazos de aplica\u00e7\u00e3o encontram-se fixados entre 2027 e 2029:<\/p>\n<ul>\n<li>25 de julho de 2024: data de entrada em vigor (20 dias ap\u00f3s publica\u00e7\u00e3o);<\/li>\n<li>At\u00e9 26 de julho de 2026: os Estados-Membros devem transpor as disposi\u00e7\u00f5es para o direito nacional e, assim, darem cumprimento \u00e0 diretiva;<\/li>\n<li>A partir de 26 de julho de 2027: as regras passar\u00e3o a aplicar-se \u00e0s empresas, com prazos entre os 3 e os 5 anos, ap\u00f3s a entrada em vigor do diploma.<\/li>\n<li>A partir de 26 de julho de 2028: as regras passar\u00e3o a aplicar-se \u00e0s empresas com mais de 3.000 trabalhadores e um volume de neg\u00f3cios l\u00edquido a n\u00edvel mundial superior a 900 milh\u00f5es de euros;<\/li>\n<li>A partir de 26 de julho de 2029: aplica\u00e7\u00e3o \u00e0s restantes empresas abrangidas (450 milh\u00f5es de euros de volume de neg\u00f3cios l\u00edquido a n\u00edvel global e mais de 1.000 trabalhadores).<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div><\/div>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Diretiva CSDDD foi publicada em meados de junho de 2024 e tem como objetivo garantir o dever da informa\u00e7\u00e3o, pelas empresas, sobre os efeitos negativos nos direitos humanos e no ambiente. <\/p>\n","protected":false},"author":1,"featured_media":1391,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1338","post","type-post","status-publish","format-quote","has-post-thumbnail","hentry","category-legislacao-e-regulamentacao-europeia","post_format-post-format-quote"],"_links":{"self":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1338"}],"version-history":[{"count":4,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1338\/revisions"}],"predecessor-version":[{"id":1392,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1338\/revisions\/1392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/media\/1391"}],"wp:attachment":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}