{"id":6979,"date":"2024-01-06T18:06:41","date_gmt":"2024-01-06T17:06:41","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=6979"},"modified":"2024-02-09T15:09:57","modified_gmt":"2024-02-09T14:09:57","slug":"diretiva-de-relatorios-de-sustentabilidade-corporativa-csrd","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/pt\/policy-developments\/corporate-sustainability-reporting-directive-csrd\/","title":{"rendered":"Diretiva de Relat\u00f3rios de Sustentabilidade Corporativa (CSRD)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">A Diretiva de Relat\u00f3rios de Sustentabilidade Empresarial (CSRD) da Uni\u00e3o Europeia (UE) exige que as grandes empresas e as empresas cotadas divulguem informa\u00e7\u00f5es sobre os riscos sociais e ambientais que enfrentam, bem como os impactos das suas atividades nas pessoas e no ambiente. Esta directiva modernizar\u00e1 e refor\u00e7ar\u00e1 as regras de comunica\u00e7\u00e3o, <\/span><b>expandir o n\u00famero de empresas obrigadas a reportar sobre sustentabilidade e criar uma cultura de transpar\u00eancia.<\/b><span style=\"font-weight: 400;\"> Empresas ter\u00e3o que aplicar as novas regras pela primeira vez<strong> no exerc\u00edcio financeiro de 2024<\/strong>, para relat\u00f3rios publicados em 2025. Aprovado em agosto de 2023, as empresas sujeitas ao CSRD ter\u00e3o que reportar de acordo com <strong>Normas Europeias para Relat\u00f3rios de Sustentabilidade (ESRS)<\/strong>, e eles ser\u00e3o auditados. As regras introduzidas pela Diretiva Divulga\u00e7\u00e3o de Informa\u00e7\u00f5es N\u00e3o Financeiras permanecem em vigor at\u00e9 que as empresas tenham de aplicar as novas regras da CSRD, e aplicam-se a grandes empresas de interesse p\u00fablico com mais de 500 empregados.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A proposta faz parte dos esfor\u00e7os mais amplos da UE para alcan\u00e7ar uma recupera\u00e7\u00e3o econ\u00f3mica sustent\u00e1vel e inclusiva e uma transi\u00e7\u00e3o para uma economia mais sustent\u00e1vel e resiliente. Ao melhorar a consist\u00eancia e a fiabilidade dos relat\u00f3rios de sustentabilidade, a nova diretiva visa ajudar os investidores, as organiza\u00e7\u00f5es da sociedade civil, os consumidores e outras partes interessadas a tomar decis\u00f5es informadas e a responsabilizar as empresas pelo seu desempenho ambiental, social e de governa\u00e7\u00e3o empresarial (ESG).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ser\u00e1 aplic\u00e1vel a todas as grandes empresas da UE, tanto p\u00fablicas como privadas, cerca de 50 000 empresas. Estima-se que isso impactar\u00e1 cerca de 3.000 empresas norte-americanas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A diretiva fortalece a comunica\u00e7\u00e3o de categorias de emiss\u00f5es de Escopo 3 que incluem viagens de neg\u00f3cios.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report [&hellip;]<\/p>\n","protected":false},"featured_media":7511,"template":"","policy-source":[141],"policy-type":[],"policy-tags":[150],"policy-category":[115],"class_list":["post-6979","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-source-european-commission","policy-tags-reporting","policy-category-european-union"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. 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