Diana Ribeiro Duarte, Pedro Capitão Barbosa, João Bernardo Silva e Sofia Araújo Matias escrevem para o IFLR

No âmbito do artigo de opinião “European Commission adopts first sustainability reporting standards”, os quatro advogados da Morais Leitão analisam as normas adotadas em toda a UE para incentivar as empresas a apresentarem relatórios de sustentabilidade uniformes e transparentes.

Diana Ribeiro Duarte, Pedro Capitão Barbosa, João Bernardo Silva e Sofia Araújo Matias afirmam «On July 31, 2023, the European Commission (EC) adopted a delegated act containing the first set of European sustainability reporting standards (ESRS).

These are standards that both large and small and medium-sized companies, whose securities are admitted to trading on EU regulated markets, as well as the parent companies of large groups, must refer to and include in a specific section of their management reports. This is in accordance with Directive 2013/34/EU on annual financial statements (the Accounting Directive), consolidated financial statements and related reports of certain types of companies, as amended by Directive (EU) 2022/2464 (the Corporate Sustainability Reporting Directive – CSRD). […]».

Clique aqui para ler o artigo na integra.