{"id":1822,"date":"2025-03-31T10:10:36","date_gmt":"2025-03-31T09:10:36","guid":{"rendered":"https:\/\/segurosecidadania.pt\/?p=1822"},"modified":"2025-04-14T12:50:37","modified_gmt":"2025-04-14T11:50:37","slug":"jurisprudencia-1-3-2-2-2-2-3-3-2-2-2-2-2-2-2-2-3-2-2-2-2-2","status":"publish","type":"post","link":"https:\/\/segurosecidadania.pt\/?p=1822","title":{"rendered":"\u201cOMNIBUS\u201d DA UNI\u00c3O EUROPEIA VISA SIMPLIFICAR REGRAS SOBRE RELAT\u00d3RIOS DE SUSTENTABILIDADE"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5zcqm7-ba5918912b3ad285341fbd284ec2eb83\">\n.avia-section.av-5zcqm7-ba5918912b3ad285341fbd284ec2eb83{\nbackground-color:#ff8100;\nbackground-image:unset;\nz-index:0;\nposition:relative;\n}\n.av-curtain-footer.av-curtain-activated #main .avia-section.av-5zcqm7-ba5918912b3ad285341fbd284ec2eb83{\nz-index:0;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-5zcqm7-ba5918912b3ad285341fbd284ec2eb83 main_color avia-section-small avia-no-border-styling  avia-builder-el-0  el_before_av_one_full  avia-builder-el-first  avia-bg-style-fixed av-custom-positioned container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1822'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-423t8v-ffb712e6d4a34de5166ee591d0b59c99 av_one_full  avia-builder-el-1  avia-builder-el-no-sibling  first av-break-at-tablet flex_column_div  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2s55cf-7048b189d0d08093eecd54e970819c57\">\n#top .av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#ffffff;\nfont-size:25px;\n}\nbody .av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57 .av-special-heading-tag{\nfont-size:25px;\npadding:0 0 0 0;\n}\n.av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57 .special-heading-inner-border{\nborder-color:rgba(0,0,0,0.01);\n}\n.av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57 .av-subheading{\nfont-size:20px;\n}\nbody .av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57 .av-special-heading-tag .heading-wrap:before{\nborder-color:rgba(0,0,0,0.01);\n}\nbody .av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57 .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-2s55cf-7048b189d0d08093eecd54e970819c57{\nmargin:0 0 -100px 0;\n}\n#top #wrap_all .av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57 .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-2s55cf-7048b189d0d08093eecd54e970819c57{\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-2s55cf-7048b189d0d08093eecd54e970819c57{\nmargin:0 0 -35px 0;\n}\n#top #wrap_all .av-special-heading.av-2s55cf-7048b189d0d08093eecd54e970819c57 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-2s55cf-7048b189d0d08093eecd54e970819c57 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 #08 | mar\u00e7o 2025<\/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-1822'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-trht6-2531b05852eb1b77cb261c9b9e83c8d6 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-e9plz-8ffcd0ae1f2734dc492daf9defc0daa1\">\n#top .av-post-metadata-container.av-e9plz-8ffcd0ae1f2734dc492daf9defc0daa1{\nfont-size:14px;\nmargin:0 0 1px 0;\n}\n#top .av-post-metadata-container.av-e9plz-8ffcd0ae1f2734dc492daf9defc0daa1 .av-post-metadata-container-inner{\nfont-size:14px;\n}\n<\/style>\n<div  class='av-post-metadata-container av-e9plz-8ffcd0ae1f2734dc492daf9defc0daa1 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=18\" >Europa<\/a><\/span><\/span><\/span><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1b9wa-f684ef3a5cdbb46db3dccdb1938d5342\">\n#top .av-special-heading.av-1b9wa-f684ef3a5cdbb46db3dccdb1938d5342{\nmargin:0 0 0 0;\npadding-bottom:0;\nfont-size:30px;\n}\nbody .av-special-heading.av-1b9wa-f684ef3a5cdbb46db3dccdb1938d5342 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-1b9wa-f684ef3a5cdbb46db3dccdb1938d5342 .av-special-heading-tag{\nfont-size:30px;\npadding:0 0 20px 0;\n}\n.av-special-heading.av-1b9wa-f684ef3a5cdbb46db3dccdb1938d5342 .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-1b9wa-f684ef3a5cdbb46db3dccdb1938d5342 .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-1b9wa-f684ef3a5cdbb46db3dccdb1938d5342 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-1b9wa-f684ef3a5cdbb46db3dccdb1938d5342 av-special-heading-h1 blockquote modern-quote  avia-builder-el-5  el_after_av_post_metadata  el_before_av_textblock  av-inherit-size'><h1 class='av-special-heading-tag'  itemprop=\"headline\"  ><span class='special_amp'>\u201c<\/span>OMNIBUS<span class='special_amp'>\u201d<\/span> DA UNI\u00c3O EUROPEIA VISA SIMPLIFICAR REGRAS SOBRE RELAT\u00d3RIOS DE SUSTENTABILIDADE<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/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><\/div>\n<div><\/div>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2zmrk8-5934f042f7e73a64d8b3b9457abb5c0d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div><\/div>\n<div>\n<p><strong>\u00a0<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1824\" src=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/03\/Sustentabilidade.jpg\" alt=\"\" width=\"2000\" height=\"800\" srcset=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/03\/Sustentabilidade.jpg 2000w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/03\/Sustentabilidade-300x120.jpg 300w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/03\/Sustentabilidade-1030x412.jpg 1030w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/03\/Sustentabilidade-768x307.jpg 768w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/03\/Sustentabilidade-1536x614.jpg 1536w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/03\/Sustentabilidade-1500x600.jpg 1500w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/03\/Sustentabilidade-705x282.jpg 705w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<\/div>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2yx27y-71c1b828e39abb2f84206e76d001bcd5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div><\/div>\n<div>\n<p><strong>\u00a0<\/strong><\/p>\n<p>No passado dia 26 de fevereiro, a Comiss\u00e3o Europeia apresentou o seu primeiro pacote \u201cOmnibus\u201d de propostas para simplificar as regras europeias existentes sobre os relat\u00f3rios de sustentabilidade (comunicado), abrangendo:<\/p>\n<p>(i) a Diretiva de Relato de Sustentabilidade das Empresas (CSRD),<\/p>\n<p>(ii) a Diretiva relativa ao dever de dilig\u00eancia das empresas em mat\u00e9ria de sustentabilidade (CSDDD),<\/p>\n<p>(iii) a Taxonomia da UE e<\/p>\n<p>(iv) o Mecanismo de Ajustamento Carb\u00f3nico Fronteiri\u00e7o (CBAM).<\/p>\n<p>Este pacote faz parte de um esfor\u00e7o mais amplo para reduzir a burocracia e melhorar a competitividade das empresas europeias, alinhando-se com os objetivos do Pacto Ecol\u00f3gico Europeu.<\/p>\n<p>A Comiss\u00e3o tem como meta realizar um esfor\u00e7o de simplifica\u00e7\u00e3o sem precedentes, conseguindo uma redu\u00e7\u00e3o de, pelo menos, 25% nos encargos administrativos e de, pelo menos, 35% para as PMEs at\u00e9 ao final deste mandato. Se adotadas e implementadas conforme a proposta atual, estima-se uma poupan\u00e7a total anual em custos administrativos de cerca de 6,3 mil milh\u00f5es de euros e uma capacidade adicional de investimento p\u00fablico e privado de 50 mil milh\u00f5es de euros.<\/p>\n<p>Entre as altera\u00e7\u00f5es propostas no \u00e2mbito desta iniciativa destacam-se:<\/p>\n<ul>\n<li>ao n\u00edvel da CSRD, a redu\u00e7\u00e3o do n\u00famero de empresas abrangidas, o adiamento da aplica\u00e7\u00e3o para as empresas que ainda n\u00e3o se encontram a aplicar e a elimina\u00e7\u00e3o de normas setoriais espec\u00edficas para simplifica\u00e7\u00e3o;<\/li>\n<li>ao n\u00edvel da CSDDD, o foco na dilig\u00eancia devida apenas para parceiros diretos (n\u00e3o em toda a cadeia de valor), menor frequ\u00eancia de avalia\u00e7\u00f5es (a cada 5 anos) e o adiamento da sua implementa\u00e7\u00e3o e transposi\u00e7\u00e3o;<\/li>\n<li>ao n\u00edvel da Taxonomia, a introdu\u00e7\u00e3o de um regime \u201copt-in\u201d para empresas de menores dimens\u00f5es, a redu\u00e7\u00e3o de 70% dos dados a reportar e a isen\u00e7\u00e3o para atividades com impacto financeiro inferior a 10%.<\/li>\n<\/ul>\n<p>As propostas legislativas, incluindo as que abrangem simultaneamente a CSRD e a CSDDD (uma sobre a sua subst\u00e2ncia e outra sobre os adiamentos propostos), ser\u00e3o agora submetidas ao Parlamento Europeu e ao Conselho para aprecia\u00e7\u00e3o e ado\u00e7\u00e3o. As altera\u00e7\u00f5es entrar\u00e3o em vigor quando os colegisladores chegarem a acordo sobre as propostas e ap\u00f3s a publica\u00e7\u00e3o no Jornal Oficial da Uni\u00e3o Europeia.<\/p>\n<\/div>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Este pacote faz parte de um esfor\u00e7o mais amplo para reduzir a burocracia e melhorar a competitividade das empresas europeias, alinhando-se com os objetivos do Pacto Ecol\u00f3gico Europeu.<\/p>\n","protected":false},"author":1,"featured_media":1824,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1822","post","type-post","status-publish","format-quote","has-post-thumbnail","hentry","category-europa","post_format-post-format-quote"],"_links":{"self":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1822","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=1822"}],"version-history":[{"count":3,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1822\/revisions"}],"predecessor-version":[{"id":1894,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1822\/revisions\/1894"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/media\/1824"}],"wp:attachment":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}