{"id":1941,"date":"2025-06-03T10:02:15","date_gmt":"2025-06-03T09:02:15","guid":{"rendered":"https:\/\/segurosecidadania.pt\/?p=1941"},"modified":"2025-06-03T11:40:51","modified_gmt":"2025-06-03T10:40:51","slug":"jurisprudencia-1-3-2-2-2-2-3-3-2-2-2-2-2-2-2-2-3-2-2-3-2-2-2-2-2","status":"publish","type":"post","link":"https:\/\/segurosecidadania.pt\/?p=1941","title":{"rendered":"SUSTENTABILIDADE: MECANISMO \u201cSTOP THE CLOCK\u201d DO PACOTE \u201cOMNIBUS\u201d DA UNI\u00c3O EUROPEIA"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4by3yt-ea806c9099d5dea944521e96c2359733\">\n.avia-section.av-4by3yt-ea806c9099d5dea944521e96c2359733{\nbackground-color:#5fbba6;\nbackground-image:unset;\nz-index:0;\nposition:relative;\n}\n.av-curtain-footer.av-curtain-activated #main .avia-section.av-4by3yt-ea806c9099d5dea944521e96c2359733{\nz-index:0;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section 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.av-special-heading.av-mb98o8h6-763150e4374e69961e2d7253d4d0486c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mb98o8h6-763150e4374e69961e2d7253d4d0486c .av-special-heading-tag{\nfont-size:25px;\npadding:0 0 0 0;\n}\n.av-special-heading.av-mb98o8h6-763150e4374e69961e2d7253d4d0486c .special-heading-inner-border{\nborder-color:rgba(0,0,0,0.01);\n}\n.av-special-heading.av-mb98o8h6-763150e4374e69961e2d7253d4d0486c .av-subheading{\nfont-size:20px;\n}\nbody .av-special-heading.av-mb98o8h6-763150e4374e69961e2d7253d4d0486c .av-special-heading-tag .heading-wrap:before{\nborder-color:rgba(0,0,0,0.01);\n}\nbody .av-special-heading.av-mb98o8h6-763150e4374e69961e2d7253d4d0486c .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-mb98o8h6-763150e4374e69961e2d7253d4d0486c{\nmargin:0 0 -100px 0;\n}\n#top #wrap_all .av-special-heading.av-mb98o8h6-763150e4374e69961e2d7253d4d0486c .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-mb98o8h6-763150e4374e69961e2d7253d4d0486c{\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-mb98o8h6-763150e4374e69961e2d7253d4d0486c{\nmargin:0 0 -35px 0;\n}\n#top #wrap_all .av-special-heading.av-mb98o8h6-763150e4374e69961e2d7253d4d0486c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mb98o8h6-763150e4374e69961e2d7253d4d0486c 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 #09 | maio 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-1941'><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-19cb5f77298ea7631ccc1d9396e21777\">\n#top .av-special-heading.av-1b9wa-19cb5f77298ea7631ccc1d9396e21777{\nmargin:0 0 0 0;\npadding-bottom:0;\nfont-size:30px;\n}\nbody .av-special-heading.av-1b9wa-19cb5f77298ea7631ccc1d9396e21777 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-1b9wa-19cb5f77298ea7631ccc1d9396e21777 .av-special-heading-tag{\nfont-size:30px;\npadding:0 0 20px 0;\n}\n.av-special-heading.av-1b9wa-19cb5f77298ea7631ccc1d9396e21777 .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-19cb5f77298ea7631ccc1d9396e21777 .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-19cb5f77298ea7631ccc1d9396e21777 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-1b9wa-19cb5f77298ea7631ccc1d9396e21777 av-special-heading-h1 custom-color-heading 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\"  >SUSTENTABILIDADE:  MECANISMO <span class='special_amp'>\u201c<\/span>STOP THE CLOCK<span class='special_amp'>\u201d<\/span> DO PACOTE <span class='special_amp'>\u201c<\/span>OMNIBUS<span class='special_amp'>\u201d<\/span> DA UNI\u00c3O EUROPEIA<\/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<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1496\" src=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/09\/CEE.jpg\" alt=\"\" width=\"2000\" height=\"800\" srcset=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/09\/CEE.jpg 2000w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/09\/CEE-300x120.jpg 300w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/09\/CEE-1030x412.jpg 1030w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/09\/CEE-768x307.jpg 768w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/09\/CEE-1536x614.jpg 1536w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/09\/CEE-1500x600.jpg 1500w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/09\/CEE-705x282.jpg 705w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\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>Foi publicada, no passado dia 16 de abril, a diretiva conhecida como <strong>&#8220;Stop the Clock&#8221;<\/strong>, uma medida central do pacote \u201cOmnibus\u201d (<a href=\"http:\/\/data.europa.eu\/eli\/dir\/2025\/794\/oj\">Diretiva (UE) 2025\/794 do Parlamento Europeu e do Conselho<\/a>), apresentado pela Comiss\u00e3o Europeia em fevereiro deste ano.<\/p>\n<p>O mecanismo &#8220;Stop the Clock&#8221; introduz uma pausa estrat\u00e9gica na aplica\u00e7\u00e3o de determinados requisitos de reporte e de dever de dilig\u00eancia das empresas em mat\u00e9ria de sustentabilidade.<\/p>\n<p>Concretamente, esta Diretiva adia por dois anos a entrada em vigor dos requisitos da Diretiva de Reporte de Sustentabilidade Corporativa (CSRD):<\/p>\n<ul>\n<li>As grandes empresas, que estariam obrigadas a apresentar relat\u00f3rios em 2026 (relativos ao exerc\u00edcio financeiro de 2025), ser\u00e3o agora obrigadas a faz\u00ea-lo em 2028 (referente ao exerc\u00edcio financeiro de 2027);<\/li>\n<li>As PME cotadas, que teriam de reportar em 2027 (ano financeiro de 2026), passam a ter de faz\u00ea-lo em 2029 (ano financeiro de 2028).<\/li>\n<\/ul>\n<p>Adicionalmente, a diretiva adia por um ano o prazo de transposi\u00e7\u00e3o e a primeira fase de aplica\u00e7\u00e3o da <strong>Diretiva de Dilig\u00eancia devida em Sustentabilidade Corporativa (CSDDD)<\/strong>, que imp\u00f5e obriga\u00e7\u00f5es \u00e0s maiores empresas no que respeita \u00e0 identifica\u00e7\u00e3o e mitiga\u00e7\u00e3o de impactos negativos nas cadeias de valor:<\/p>\n<ul>\n<li>O prazo de transposi\u00e7\u00e3o da Diretiva \u00e9 adiado para 26 de julho de 2027;<\/li>\n<li>A aplica\u00e7\u00e3o das obriga\u00e7\u00f5es \u00e0s empresas com mais de 5.000 trabalhadores e um volume de neg\u00f3cios superior a 1,5 mil milh\u00f5es de euros \u00e9 adiada para 26 de julho de 2028, em vez de julho de 2027.<\/li>\n<\/ul>\n<p>Com este adiamento, pretende-se conceder mais tempo \u00e0s institui\u00e7\u00f5es europeias para chegarem a acordo sobre altera\u00e7\u00f5es substanciais a introduzir nestas duas diretivas, com vista a racionalizar e simplificar as respetivas regras, reduzir os encargos administrativos e refor\u00e7ar a competitividade. Paralelamente, permite-se \u00e0s empresas uma adapta\u00e7\u00e3o mais gradual \u00e0s exig\u00eancias regulat\u00f3rias. Esta abordagem procura equilibrar a ambi\u00e7\u00e3o da Uni\u00e3o Europeia em mat\u00e9ria de sustentabilidade com a necessidade de garantir um ambiente regulamentar mais est\u00e1vel e menos oneroso.<\/p>\n<p>A Diretiva agora publicada j\u00e1 se encontra em vigor e dever\u00e1 ser transposta para a legisla\u00e7\u00e3o nacional at\u00e9 31 de dezembro de 2025.<strong><br \/>\n<\/strong><\/p>\n<\/div>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>O mecanismo &#8220;Stop the Clock&#8221; introduz uma pausa estrat\u00e9gica na aplica\u00e7\u00e3o de determinados requisitos de reporte e de dever de dilig\u00eancia das empresas em mat\u00e9ria de sustentabilidade.<\/p>\n","protected":false},"author":1,"featured_media":1496,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1941","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\/1941","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=1941"}],"version-history":[{"count":2,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1941\/revisions"}],"predecessor-version":[{"id":2010,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1941\/revisions\/2010"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/media\/1496"}],"wp:attachment":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}