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O impacto da CSRD e dos ESRS no relato de sustentabilidade das empresas portuguesas do setor energético
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Resumo(s)
A crescente preocupação com as questões ambientais, sociais e de governance tem
conduzido a uma transformação significativa nas práticas empresariais e na forma como
as empresas divulgam a sua informação não financeira.
O presente estudo analisa o impacto da Corporate Sustainability Reporting Directive e
dos European Sustainability Reporting Standards no relato não financeiro das empresas
portuguesas do setor energético, que cumprem os pressupostos presentes na Diretiva
(UE) 2022/2464. Com base numa metodologia de investigação de natureza qualitativa,
procedeu-se à análise dos relatórios não financeiros das empresas da amostra, entre os
anos de 2020 e 2024, complementada por entrevistas a representantes de entidades
relevantes para o estudo.
Os resultados evidenciam uma evolução progressiva na qualidade, comparabilidade e
transparência da informação não financeira divulgada, impulsionada pela introdução da
Corporate Sustainability Reporting Directive e pela aplicação dos European
Sustainability Reporting Standards. Observa-se um reforço na integração da
sustentabilidade na estratégia empresarial, a adoção da dupla materialidade e a
consolidação de práticas de governance mais robustas. Apesar dos desafios relacionados
com a complexidade dos novos requisitos e a necessidade de adaptação dos sistemas de
reporte, as empresas analisadas demonstram uma tendência de antecipação e alinhamento
com o novo enquadramento normativo europeu.
Deste modo, a implementação da diretiva e dos standards de referência europeus constitui
um passo determinante para a padronização e credibilização do relato de sustentabilidade,
promovendo uma maior confiança perante os stakeholders e contribuindo para a transição
rumo a uma economia mais sustentável.
The increasing concern with environmental, social and governance issues has led to a significant transformation in business practices and in the way companies disclose their non-financial information. This study analyzes the impact of the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards on the non-financial reporting of Portuguese companies in the energy sector, that comply with the requirements of the (EU) 2022/2464 Directive. Based on a qualitative research methodology, the non-financial reports between 2020 and 2024 of the sample companies were analyzed, and complemented by interviews with representatives of entities relevant to the study. The results show a progressive evolution in the quality, comparability, and transparency of the disclosed non-financial information, driven by the introduction of the Corporate Sustainability Reporting Directive and the application of the European Sustainability Reporting Standards. There is a noticeable strengthening of the integration of sustainability into business strategy, the adoption of double materiality, and the consolidation of more robust governance practices. Despite the challenges related to the complexity of the new requirements and the need to adapt reporting systems, the analyzed companies show a tendency to anticipate and align with the new European regulatory framework. Thus, the implementation of the European directive and reference standards is a decisive step towards the standardization and credibility of sustainability reporting, fostering greater trust among stakeholders and contributing to the transition towards a more sustainable economy.
The increasing concern with environmental, social and governance issues has led to a significant transformation in business practices and in the way companies disclose their non-financial information. This study analyzes the impact of the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards on the non-financial reporting of Portuguese companies in the energy sector, that comply with the requirements of the (EU) 2022/2464 Directive. Based on a qualitative research methodology, the non-financial reports between 2020 and 2024 of the sample companies were analyzed, and complemented by interviews with representatives of entities relevant to the study. The results show a progressive evolution in the quality, comparability, and transparency of the disclosed non-financial information, driven by the introduction of the Corporate Sustainability Reporting Directive and the application of the European Sustainability Reporting Standards. There is a noticeable strengthening of the integration of sustainability into business strategy, the adoption of double materiality, and the consolidation of more robust governance practices. Despite the challenges related to the complexity of the new requirements and the need to adapt reporting systems, the analyzed companies show a tendency to anticipate and align with the new European regulatory framework. Thus, the implementation of the European directive and reference standards is a decisive step towards the standardization and credibility of sustainability reporting, fostering greater trust among stakeholders and contributing to the transition towards a more sustainable economy.
Descrição
Palavras-chave
Corporate sustainability reporting directive European sustainability reporting standards Sustentabilidade Relatório não financeiro Corporate Sustainability Reporting Directive European Sustainability Reporting Standards Sustainability Non-Financial Report