{"id":2238,"date":"2025-11-27T11:19:14","date_gmt":"2025-11-27T10:19:14","guid":{"rendered":"https:\/\/segurosecidadania.pt\/?p=2238"},"modified":"2025-11-27T14:03:34","modified_gmt":"2025-11-27T13:03:34","slug":"jurisprudencia-1-3-2-2-2-2-3-3-2-2-2-2-2-2-2-2-3-2-2-3-2-3-3-4-2-2-2","status":"publish","type":"post","link":"https:\/\/segurosecidadania.pt\/?p=2238","title":{"rendered":"REGULAMENTO DELEGADO (UE) 2025\/1416: AJUSTAMENTOS \u00c0S NORMAS EUROPEIAS DE RELATO DE SUSTENTABILIDADE E AL\u00cdVIO REGULAT\u00d3RIO PARA EMPRESAS"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-67pgk0-f7c444ca06c893dde9e8032a9a61d475\">\n.avia-section.av-67pgk0-f7c444ca06c893dde9e8032a9a61d475{\nbackground-color:#ea3000;\nbackground-image:unset;\nz-index:0;\nposition:relative;\n}\n.av-curtain-footer.av-curtain-activated #main .avia-section.av-67pgk0-f7c444ca06c893dde9e8032a9a61d475{\nz-index:0;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-67pgk0-f7c444ca06c893dde9e8032a9a61d475 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-2238'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-4ixqu8-aa8b4a9a44d427cfac16c39e4924bceb 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-mihcd2qd-d6927b1b67ec1f4011d079491916dc18\">\n#top .av-special-heading.av-mihcd2qd-d6927b1b67ec1f4011d079491916dc18{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#ffffff;\nfont-size:25px;\n}\nbody 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.av-special-heading.av-mihcd2qd-d6927b1b67ec1f4011d079491916dc18 .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-mihcd2qd-d6927b1b67ec1f4011d079491916dc18{\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-mihcd2qd-d6927b1b67ec1f4011d079491916dc18{\nmargin:0 0 -35px 0;\n}\n#top #wrap_all .av-special-heading.av-mihcd2qd-d6927b1b67ec1f4011d079491916dc18 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mihcd2qd-d6927b1b67ec1f4011d079491916dc18 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 #12 | novembro 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-2238'><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=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-1b9wa-990d9b103adda118db693efd0bbe0481\">\n#top .av-special-heading.av-1b9wa-990d9b103adda118db693efd0bbe0481{\nmargin:0 0 0 0;\npadding-bottom:0;\nfont-size:30px;\n}\nbody .av-special-heading.av-1b9wa-990d9b103adda118db693efd0bbe0481 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-1b9wa-990d9b103adda118db693efd0bbe0481 .av-special-heading-tag{\nfont-size:30px;\npadding:0 0 20px 0;\n}\n.av-special-heading.av-1b9wa-990d9b103adda118db693efd0bbe0481 .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-990d9b103adda118db693efd0bbe0481 .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-990d9b103adda118db693efd0bbe0481 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-1b9wa-990d9b103adda118db693efd0bbe0481 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\"  >REGULAMENTO DELEGADO (UE) 2025\/1416: AJUSTAMENTOS \u00c0S NORMAS EUROPEIAS DE RELATO DE SUSTENTABILIDADE E AL\u00cdVIO REGULAT\u00d3RIO PARA EMPRESAS<\/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\" ><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2240\" src=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/11\/sustentabilidade.jpg\" alt=\"\" width=\"2000\" height=\"800\" srcset=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/11\/sustentabilidade.jpg 2000w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/11\/sustentabilidade-300x120.jpg 300w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/11\/sustentabilidade-1030x412.jpg 1030w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/11\/sustentabilidade-768x307.jpg 768w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/11\/sustentabilidade-1536x614.jpg 1536w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/11\/sustentabilidade-1500x600.jpg 1500w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2025\/11\/sustentabilidade-705x282.jpg 705w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2p6msg-8fc4163de563e1fc42d6c0bff10168d2 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div><\/div>\n<div><\/div>\n<p style=\"font-weight: 400;\">A Comiss\u00e3o Europeia publicou o Regulamento Delegado (UE) 2025\/1416, que altera o Regulamento Delegado 2023\/2772 relativo \u00e0s Normas Europeias de Relato de Sustentabilidade (ESRS). Esta altera\u00e7\u00e3o insere-se numa estrat\u00e9gia mais ampla de simplifica\u00e7\u00e3o regulat\u00f3ria e procura oferecer \u00e0s empresas um per\u00edodo adicional de adapta\u00e7\u00e3o, aliviando as exig\u00eancias imediatas associadas ao novo regime de reporte de sustentabilidade previsto na Diretiva relativa ao relato da sustentabilidade pelas empresas (CSRD &#8211; <em>Corporate Sustainability Reporting Directive<\/em>).<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">A decis\u00e3o surge no contexto das iniciativas conhecidas como \u201cOmnibus I\u201d, atrav\u00e9s das quais a Comiss\u00e3o tem procurado reduzir encargos administrativos e ajust\u00e1-los \u00e0s capacidades reais das empresas europeias. No caso concreto das ESRS, a experi\u00eancia dos primeiros meses de implementa\u00e7\u00e3o demonstrou que v\u00e1rios requisitos, sobretudo os relacionados com temas mais complexos exigem processos internos de recolha de dados e sistemas de governa\u00e7\u00e3o ainda em desenvolvimento em muitas organiza\u00e7\u00f5es. Assim, a Comiss\u00e3o optou por adiar a entrada em vigor de diversas divulga\u00e7\u00f5es previstas para estas \u00e1reas, garantindo um per\u00edodo de faseamento mais amplo.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Com a entrada em vigor deste novo regulamento, as empresas abrangidas pela CSRD, sobretudo as da chamada \u201c<em>Wave One<\/em>\u201d, beneficiam de um alargamento dos prazos de implementa\u00e7\u00e3o, permitindo que algumas das exig\u00eancias mais desafiantes sejam diferidas at\u00e9 2027. Esta flexibilidade procura reduzir a press\u00e3o imediata sobre os departamentos de sustentabilidade e <em>compliance<\/em>, permitindo o desenvolvimento gradual de metodologias mais robustas e de sistemas de reporte mais consistentes. O regulamento mant\u00e9m, contudo, a ambi\u00e7\u00e3o da estrat\u00e9gia de sustentabilidade europeia, assegurando que as empresas continuam alinhadas com o objetivo de maior transpar\u00eancia e comparabilidade da informa\u00e7\u00e3o ESG.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Com este ajustamento regulat\u00f3rio, ao mesmo tempo que mant\u00e9m intacta a necessidade de transpar\u00eancia em mat\u00e9ria de sustentabilidade, a Comiss\u00e3o reconhece as dificuldades concretas enfrentadas pelas empresas e adapta o ritmo de implementa\u00e7\u00e3o para garantir que o reporte seja cred\u00edvel, \u00fatil e exequ\u00edvel. A decis\u00e3o procura ainda assegurar que o enquadramento regulat\u00f3rio europeu permane\u00e7a competitivo, evitando que obriga\u00e7\u00f5es demasiado pesadas comprometam a capacidade das empresas de se concentrarem na sua atividade principal e na transi\u00e7\u00e3o sustent\u00e1vel.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">No panorama mais amplo da CSRD e das ESRS, o Regulamento Delegado (UE) 2025\/1416 confirma a import\u00e2ncia do di\u00e1logo cont\u00ednuo entre legisladores, empresas e entidades reguladoras. Representa um exemplo de regula\u00e7\u00e3o adaptativa que procura conjugar ambi\u00e7\u00e3o ambiental com realismo operacional, contribuindo para um regime de reporte mais est\u00e1vel, coerente e capaz de apoiar a evolu\u00e7\u00e3o sustent\u00e1vel das empresas europeias.<\/p>\n<p style=\"font-weight: 400;\"><em>\u00a0<\/em><\/p>\n<p style=\"font-weight: 400;\">\n<div><\/div>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Esta altera\u00e7\u00e3o insere-se numa estrat\u00e9gia mais ampla de simplifica\u00e7\u00e3o regulat\u00f3ria e procura oferecer \u00e0s empresas um per\u00edodo adicional de adapta\u00e7\u00e3o, aliviando as exig\u00eancias imediatas associadas ao novo regime de reporte de sustentabilidade previsto na Diretiva relativa ao relato da sustentabilidade pelas empresas (CSRD &#8211; Corporate Sustainability Reporting Directive).<\/p>\n","protected":false},"author":1,"featured_media":2240,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-2238","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\/2238","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=2238"}],"version-history":[{"count":1,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/2238\/revisions"}],"predecessor-version":[{"id":2241,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/2238\/revisions\/2241"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/media\/2240"}],"wp:attachment":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}