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Newsletter Momentum - ESG


Environmental, social and corporate governance (ESG) factors are increasingly becoming central criteria for action and investment by private companies and public institutions. In this thematic issue of the Momentum Newsletter, SÉRVULO's ESG team reports on recent regulatory developments in these areas.

In the introductory article, Paulo Câmara writes about the Sustainable Development Reporting Regulation, or SFDR, which is considered a central piece of the legislative package on Sustainable Financing; in the following article, Ana Luisa Guimarães explains the common classification system ("taxonomy") for sustainable economic activities, which establishes criteria for determining whether an economic activity qualifies as sustainable from an environmental point of view; Guilherme Oliveira e Costa analyses the draft Regulation aimed at modernizing the European legislation on all types of batteries (industrial, automotive - electric and non-electric - and portable) and its implications; from the tax end, Ana Moutinho Nascimento and Lúcia Marques Capucho bring us two topics, the new contribution on single-use packaging and the carbon tax on air and sea transport; on the social side, Maria José Lourenço and Mariana Catalão analyse the Directive that deals with the conciliation between professional and family life of parents and carers; lastly, Cláudia Isabel Costa talks about the growing interconnection between Artificial Intelligence (AI) and ESG and the legal issues that this interconnection raises.