{"id":3153,"date":"2026-02-28T21:25:45","date_gmt":"2026-02-28T21:25:45","guid":{"rendered":"https:\/\/thesustainability.network\/prazos-para-o-relatorio-de-sustentabilidade-de-2026\/"},"modified":"2026-03-14T16:20:31","modified_gmt":"2026-03-14T16:20:31","slug":"prazos-para-o-relatorio-de-sustentabilidade-de-2026","status":"publish","type":"post","link":"https:\/\/thesustainability.network\/pt-pt\/prazos-para-o-relatorio-de-sustentabilidade-de-2026\/","title":{"rendered":"Prazos para o relat\u00f3rio de sustentabilidade de 2026"},"content":{"rendered":"\n<p><strong>O tempo est\u00e1 a passar. E para muitas empresas, o alarme ainda n\u00e3o soou. <\/strong><\/p>\n\n<p>A elabora\u00e7\u00e3o de relat\u00f3rios de sustentabilidade j\u00e1 n\u00e3o \u00e9 um ato volunt\u00e1rio de boa vontade. Tornou-se uma densa teia de obriga\u00e7\u00f5es legais que se sobrep\u00f5em &#8211; com prazos reais, aplica\u00e7\u00e3o real e consequ\u00eancias reais para o seu incumprimento. <\/p>\n\n<p>Se \u00e9s um CFO, gestor de sustentabilidade ou executivo de uma empresa a operar na Europa ou nos EUA, 2026 n\u00e3o \u00e9 apenas mais um ano. \u00c9 o ano em que v\u00e1rios dos quadros de sustentabilidade obrigat\u00f3rios mais importantes do mundo convergem pela primeira vez. <\/p>\n\n<figure class=\"w-richtext-figure-type-image w-richtext-align-fullwidth wp-block-image size-large is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"463\" height=\"1030\" src=\"https:\/\/thesustainability.network\/wp-content\/uploads\/2026\/02\/timeline_calendar-463x1030.png\" alt=\"\" class=\"wp-image-3145\" srcset=\"https:\/\/thesustainability.network\/wp-content\/uploads\/2026\/02\/timeline_calendar-463x1030.png 463w, https:\/\/thesustainability.network\/wp-content\/uploads\/2026\/02\/timeline_calendar-135x300.png 135w, https:\/\/thesustainability.network\/wp-content\/uploads\/2026\/02\/timeline_calendar-768x1709.png 768w, https:\/\/thesustainability.network\/wp-content\/uploads\/2026\/02\/timeline_calendar-690x1536.png 690w, https:\/\/thesustainability.network\/wp-content\/uploads\/2026\/02\/timeline_calendar-920x2048.png 920w, https:\/\/thesustainability.network\/wp-content\/uploads\/2026\/02\/timeline_calendar-scaled.png 1151w\" sizes=\"auto, (max-width: 463px) 100vw, 463px\" \/><\/figure>\n\n<p>Eis o que tens de saber &#8211; e quando.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 class=\"wp-block-heading\">&#x1f1ea;&#x1f1fa; CSRD \u2014 The European Reporting Revolution<\/h3>\n\n<p>The <strong>Corporate Sustainability Reporting Directive (CSRD)<\/strong> is the EU&#8217;s landmark sustainability law. It replaces the old NFRD and dramatically expands the scope of who must report, what they must report, and how.<\/p>\n\n<p><strong>Key deadlines:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>2025<\/strong> \u2014 <em>Already here.<\/em> Companies previously subject to the NFRD (large listed companies, banks, and insurers with 500+ employees) published their first CSRD-compliant reports this year, covering FY2024. If you&#8217;re in this group, you&#8217;re reporting now.<\/li>\n\n\n\n<li><strong>2026<\/strong> \u2014 Large EU companies that weren&#8217;t previously under the NFRD (250+ employees, \u20ac50M+ turnover or \u20ac25M+ assets) should be reporting for FY2025. <em>Important: the EU&#8217;s Omnibus &#8220;Stop-the-Clock&#8221; Directive may defer this wave to 2028. Stay alert \u2014 the final ruling is still working through national transposition.<\/em><\/li>\n\n\n\n<li><strong>2027 \u2192 2029<\/strong> \u2014 Listed SMEs and non-EU companies with \u20ac150M+ in EU revenue eventually come into scope.<\/li>\n<\/ul>\n\n<p><strong>What does CSRD require?<\/strong> A double materiality assessment, reporting against European Sustainability Reporting Standards (ESRS), independent third-party limited assurance, and disclosure embedded in the management report \u2014 not a separate PDF.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 class=\"wp-block-heading\">&#x1f1ea;&#x1f1f8; MITECO \/ Spain \u2014 Moving Faster Than Brussels<\/h3>\n\n<p>Spain is not waiting for the EU to catch up. <strong>Royal Decree 214\/2025<\/strong>, which came into force in June 2025, makes carbon footprint reporting legally mandatory for large Spanish companies.<\/p>\n\n<p><strong>What this means for you:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>You must calculate your <strong>Scope 1 and Scope 2 carbon footprint<\/strong> for FY2025.<\/li>\n\n\n\n<li>You must publish a <strong>five-year GHG emission reduction plan<\/strong> with quantified targets.<\/li>\n\n\n\n<li>Both must be made publicly available <strong>within six months of fiscal year end<\/strong> \u2014 meaning reports are due <strong>by June 2026<\/strong> for most companies.<\/li>\n\n\n\n<li>The report is published on your website or via Spain&#8217;s national carbon registry, managed by the <strong>Ministry for Ecological Transition (MITECO)<\/strong>.<\/li>\n\n\n\n<li>Non-compliance risks exclusion from <strong>public procurement<\/strong> \u2014 a major financial exposure.<\/li>\n<\/ul>\n\n<p>Scope 3 remains voluntary for private companies, but is mandatory from 2028 for public authorities.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 class=\"wp-block-heading\">&#x1f1fa;&#x1f1f8; California SB 253 &amp; SB 261 \u2014 The US Enters the Arena<\/h3>\n\n<p>California has become the first US state to mandate climate disclosure at scale.<\/p>\n\n<p><strong>SB 253 (Climate Corporate Data Accountability Act):<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Applies to US-organized entities with <strong>global revenues exceeding $1 billion<\/strong> doing business in California.<\/li>\n\n\n\n<li>Requires annual disclosure of <strong>Scope 1 and Scope 2 GHG emissions<\/strong> following the GHG Protocol.<\/li>\n\n\n\n<li>First reports covering FY2025 are due <strong>August 10, 2026<\/strong>.<\/li>\n\n\n\n<li>Scope 3 reporting begins in <strong>2027<\/strong>, covering FY2026.<\/li>\n\n\n\n<li>Penalties of up to <strong>$500,000 per year<\/strong> for non-compliance.<\/li>\n<\/ul>\n\n<p><strong>SB 261 (Climate-Related Financial Risk):<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Applies to companies with <strong>$500M+ annual revenue<\/strong> doing business in California.<\/li>\n\n\n\n<li>Requires a biennial <strong>TCFD-aligned climate financial risk report<\/strong> published on your website.<\/li>\n\n\n\n<li>The January 1, 2026 deadline is currently paused by a Ninth Circuit court injunction. Watch this space \u2014 it will be resolved in early 2026.<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 class=\"wp-block-heading\">&#x1f4b6; SFDR \u2014 For Financial Market Participants<\/h3>\n\n<p>If your organization manages investment funds or provides financial advice in the EU, the <strong>Sustainable Finance Disclosure Regulation (SFDR)<\/strong> is your framework.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Annual PAI (Principal Adverse Impact) statements<\/strong> are due every <strong>June 30<\/strong> \u2014 the next cycle covers FY2025, due June 30, 2026.<\/li>\n\n\n\n<li>Article 8 and 9 funds must publish periodic reports disclosing sustainability performance.<\/li>\n\n\n\n<li>The EU has proposed <strong>SFDR 2.0<\/strong> (November 2025) \u2014 a major overhaul replacing Article 8\/9 with new product categories. Earliest application: <strong>2028<\/strong>.<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 class=\"wp-block-heading\">&#x1f4ca; GRI, SASB, GHG Protocol, VSME \u2014 The Voluntary (But Increasingly Required) Frameworks<\/h3>\n\n<p>Even when voluntary, these frameworks are becoming deeply embedded in mandatory reporting:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>GRI Universal Standards 2021<\/strong> \u2014 Referenced by ESRS\/CSRD. If you&#8217;re reporting under CSRD, GRI concepts apply whether you like it or not.<\/li>\n\n\n\n<li><strong>SASB\/ISSB sector standards<\/strong> \u2014 ISSB&#8217;s IFRS S1\/S2 is being adopted by the UK, Japan, Australia, and Canada. The global baseline is converging.<\/li>\n\n\n\n<li><strong>GHG Protocol<\/strong> \u2014 The mandatory calculation methodology for California SB 253, MITECO, and widely expected in CSRD\/ESRS. You cannot report emissions without it.<\/li>\n\n\n\n<li><strong>VSME (Voluntary SME Standard)<\/strong> \u2014 For companies not in CSRD scope, the EC now recommends this simplified framework. If your clients or suppliers are subject to CSRD, they will ask you for VSME-aligned data.<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 class=\"wp-block-heading\">The Real Problem: Complexity, Overlap, and Under-Resourced Teams<\/h3>\n\n<p>Here&#8217;s what we hear from companies every week:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>&#8220;We don&#8217;t know which regulation applies to us.&#8221;<\/em> <em>&#8220;We have the data somewhere, but we don&#8217;t know how to structure it.&#8221;<\/em> <em>&#8220;Our sustainability team is one person \u2014 or doesn&#8217;t exist yet.&#8221;<\/em> <em>&#8220;We were told we had more time. Now we don&#8217;t.&#8221;<\/em><\/p>\n<\/blockquote>\n\n<p>The regulations are not necessarily impossible. But navigating five overlapping standards, coordinating data across departments, running a double materiality assessment, and preparing for third-party assurance \u2014 all while running a business \u2014 is genuinely hard.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 class=\"wp-block-heading\">What Happens If You Miss the Deadline?<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>CSRD<\/strong>: EU member states are implementing enforcement regimes. Sanctions vary, but reputational risk and audit failure are immediate consequences.<\/li>\n\n\n\n<li><strong>MITECO<\/strong>: Exclusion from Spanish public procurement processes (affecting 18% of GDP exposure).<\/li>\n\n\n\n<li><strong>California SB 253<\/strong>: Up to $500,000 per year in penalties.<\/li>\n\n\n\n<li><strong>SFDR<\/strong>: Regulatory scrutiny, product downgrade risk, investor withdrawal.<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 class=\"wp-block-heading\">Where to Start<\/h3>\n\n<p>You don&#8217;t need to solve everything at once. The best time to start was two years ago. The second best time is today.<\/p>\n\n<p>At <strong>TSN \u2014 The Sustainability Network<\/strong>, we help companies across Europe and the United States navigate every major sustainability reporting obligation. We&#8217;re not just consultants \u2014 we become part of your team.<\/p>\n\n<p><strong>Do any of these sound familiar?<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>&#x2753; Don&#8217;t know where to start?<\/li>\n\n\n\n<li>&#x1f624; Feeling overwhelmed by the acronyms and overlapping standards?<\/li>\n\n\n\n<li>&#x1f465; Not enough team members to run the process?<\/li>\n\n\n\n<li>&#x1f4c5; A deadline is approaching and you&#8217;re not ready?<\/li>\n<\/ul>\n\n<p><strong>We have a free 30-minute session for exactly this moment.<\/strong><\/p>\n\n<p>In our call, we&#8217;ll map out which regulations apply to your company, identify your most urgent deadlines, and outline a realistic roadmap \u2014 no jargon, no pressure.<\/p>\n\n<p>&#x1f449; <strong><a href=\"https:\/\/calendly.com\/tsn-sustainability\/demo\">Schedule your free session \u2192 calendly.com\/tsn-sustainability\/demo<\/a><\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p><em>TSN is a sustainability consulting and reporting firm helping companies across Europe and the US achieve compliance with CSRD, MITECO, GHG Protocol, California SB 253, SFDR, and global ESG frameworks.<\/em><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p>#Sustainability #CSRD #ESG #SustainabilityReporting #MITECO #GHGProtocol #CaliforniaClimate #SFDR #CorporateResponsibility #ClimateDisclosure #SustainabilityConsulting #TSN #GreenBusiness #ESGCompliance #Decarbonization #SustainabilityStrategy<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p><strong>POST FORMAT NOTE:<\/strong> For LinkedIn native article: post as full article with header image (use the timeline visual). Then write a short companion post (below) to drive traffic to the article.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O tempo est\u00e1 a passar. E para muitas empresas, o alarme ainda n\u00e3o soou.<br \/>\nOs relat\u00f3rios de sustentabilidade j\u00e1 n\u00e3o s\u00e3o um ato volunt\u00e1rio de boa vontade. Tornou-se uma densa teia de obriga\u00e7\u00f5es legais que se sobrep\u00f5em &#8211; com prazos reais, aplica\u00e7\u00e3o real e consequ\u00eancias reais para o seu incumprimento.<br \/>\nSe \u00e9s um CFO, gestor de sustentabilidade ou executivo de uma empresa a operar na Europa ou nos EUA, 2026 n\u00e3o \u00e9 apenas mais um ano. \u00c9 o ano em que v\u00e1rios dos quadros de sustentabilidade obrigat\u00f3rios mais importantes do mundo convergem pela primeira vez.   <\/p>\n","protected":false},"author":1,"featured_media":3151,"comment_status":"open","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[210,242,65],"tags":[246,249,79,253,73,252,244,251,245,248,247,74,250,254,243],"class_list":["post-3153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gee","category-legislacao","category-noticias","tag-californiaclima","tag-climadivulgacao","tag-csrd-pt-pt","tag-descarbonizacao","tag-esg-pt-pt","tag-esgconformidade","tag-miteco","tag-negocio-verde","tag-protocolo-ghg","tag-responsabilidade-empresarial","tag-sfdr","tag-sustentabilidade","tag-sustentabilidadeconsultoria","tag-sustentabilidadeestrategia","tag-sustentabilidaderelatorios"],"_links":{"self":[{"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/posts\/3153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/comments?post=3153"}],"version-history":[{"count":1,"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/posts\/3153\/revisions"}],"predecessor-version":[{"id":3154,"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/posts\/3153\/revisions\/3154"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/media\/3151"}],"wp:attachment":[{"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/media?parent=3153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/categories?post=3153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thesustainability.network\/pt-pt\/wp-json\/wp\/v2\/tags?post=3153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}