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Including SMEs in the ESG framework
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Nos últimos anos temos visto o desenvolvimento de uma economia
sustentável onde as empresas integram fatores ambientais, sociais e
de governança (ESG). As grandes empresas fizeram mudanças
significativas para adaptar a forma de fazer negócios às novas práticas
ESG, no entanto, as pequenas e médias empresas (PMEs) enfrentam
vários desafios para se adaptarem aos novos procedimentos. O
principal objectivo desta tese é compreender os desafios que essas
empresas podem enfrentar e como o quadro jurídico pode ser
construído e adaptado para ajudar as PMEs.
Para atingir o objetivo principal, a tese irá analisar as lacunas existentes
no quadro existente, o estudo fornece informações sobre como um
quadro jurídico pode ser elaborado para facilitar a adaptação dos
fatores ESG nas suas operações quotidianas.
Por fim, esta tese irá realizar uma análise extensa do atual quadro ESG
na União Europeia, irá analisar os elementos de quadros jurídicos
eficazes e como eles têm sido aplicados pelas empresas. Ao fazê-lo, a
análise identificará o que ainda falta para tornar o quadro aplicável às
pequenas e médias empresas, e o que um quadro eficaz deve ter para
garantir que as PME sejam capazes de implementar normas ESG.
On the recent years we have seen the development of a sustainable economy where companies integrate environmental, social and governance factors (ESG). Larger corporations have made significant changes to adapt the way of doing business to the new ESG practices, however small and medium enterprises (SMEs’) face several challenges to adapt themselves to the new procedures. The principle objective of this thesis is to understand the challenges that might be faced by those enterprises and how the legal framework can be constructed and adapted to help the SMEs’. In order to achieve the main objective, the thesis will analyse the existing gaps on the existing framework, the study provides insight on how a legal framework can be drafted to easy the adaptation of the ESG factors on their day-to-day operations. To achieve its biggest aim, this thesis will conduct an extensive analysis of the current ESG framework in the European Union, it will analyse the elements of effective legal frameworks and how they have been be applied by the enterprises. By doing so, the analysis will identify what is still missing to make the framework applicable to small and medium sized companies, and what an effective framework must have to ensure that SMEs are able to put in place ESG standards.
On the recent years we have seen the development of a sustainable economy where companies integrate environmental, social and governance factors (ESG). Larger corporations have made significant changes to adapt the way of doing business to the new ESG practices, however small and medium enterprises (SMEs’) face several challenges to adapt themselves to the new procedures. The principle objective of this thesis is to understand the challenges that might be faced by those enterprises and how the legal framework can be constructed and adapted to help the SMEs’. In order to achieve the main objective, the thesis will analyse the existing gaps on the existing framework, the study provides insight on how a legal framework can be drafted to easy the adaptation of the ESG factors on their day-to-day operations. To achieve its biggest aim, this thesis will conduct an extensive analysis of the current ESG framework in the European Union, it will analyse the elements of effective legal frameworks and how they have been be applied by the enterprises. By doing so, the analysis will identify what is still missing to make the framework applicable to small and medium sized companies, and what an effective framework must have to ensure that SMEs are able to put in place ESG standards.