Opinion article by Ana Filipa Antunes, lecturer in the session “ESG and the duties/liability of members of corporate bodies” of the Postgraduate Programme in Corporate Law.

The issues at stake are not easy to resolve, but they must be addressed with reasonableness and prudence, so as not to undermine the established framework of companies and business organisations.

The Portuguese Companies Code (“CSC”) entered into force on 1 November 1986. As this date approaches, it is timely to reflect on the need to adapt the CSC to ensure compliance, namely with the Corporate Sustainability Due Diligence Directive of 13 June 2024 (hereinafter “CSDDD”).

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