Abstract
This paper deals with the interplay between Corporate Social Responsibility (CSR) and Private International Law in the Portuguese legal order. While there is no general legal definition of CSR in the Portuguese law, there are explicit allusions to the concept by the legislator, most importantly in the framework of the transposition to Portuguese law, through Decree-Law 89/2017, of 28 July 2017, of the Directive 2014/95/EU, requiring larger companies to include in their management report “a non-financial statement”, which led to the addition of Articles 66-B (non-financial statement) and 508-G (non-financial consolidated statement) to the Portuguese Companies Code of 1986.
The general view is that even though the trend may be a growth of importance of CSR as a legal institution in itself, the standards of behaviour applicable to enterprises have traditionally been mostly defined by law, and not by soft law instruments or self-regulation. The rise of CSR seems, in part, to be a result of globalisation and the triumph of a liberal, less intrusive State, with more “legal empty spaces” to be filled out by soft law. While there is no case law deciding the issue, despite some passing references to CSR by Portuguese higher courts, it is submitted that there is a possibility for them to verify whether applicable law is in conformity with mandatory rules of international law, to the extent those rules may be invoked in the context of ordre public, and the result at stake is deemed unacceptable.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
Notes
- 1.
The most commonly used Portuguese translation of CSR, also referred to in its acronym “RSE”.
- 2.
For references on such legislation, see Serra (2011), pp. 614–617. For instance, the legal regime for the Public Corporate Sector—established by Decree-Law nr. 133/2013, of 3 October 2013—indicates that public companies should pursue “social and environmental responsibility goals, consumer protection, investment in training, promotion of equality and non-discrimination, environmental protection and the respect for the legality and business ethics principles” (article 49).
- 3.
Directive 2013/34/EU of the European Parliament and of the Council, of 26 June 2013, on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings.
- 4.
Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.
- 5.
Article 19a of the Accounting Directive.
- 6.
In the original, in Portuguese: “A responsabilidade social das empresas, demonstrada através da divulgação de informações não financeiras relativas às áreas sociais, ambientais e de governo societário, contribui decisivamente para a análise do desempenho das empresas e do seu impacto na sociedade, para a identificação dos riscos de sustentabilidade das mesmas e para o reforço da confiança dos investidores e dos consumidores”.
- 7.
Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of Regions, “A renewed EU strategy 2011-14 for Corporate Social Responsibility”, of 25 of October 2011.
- 8.
European Parliament, Report on corporate social responsibility: accountable, transparent and responsible business behaviour and sustainable growth (2012/2098(INI)) and Report on Corporate Social Responsibility: promoting society’s interests and a route to sustainable and inclusive recovery (2012/2097(INI)), both of 28/01/2013.
- 9.
Whereas before it had defined CSR as “essentially a concept whereby companies decide voluntarily to contribute to a better society and a cleaner environment”—European Commission, Green Paper, Promoting a European Framework for Corporate Social Responsibility, 2001.
- 10.
Serra (2009), pp. 835 et seq.
- 11.
In this sense, Nogueira Serens (2013), pp. 75 et seq. (maxime p. 88).
- 12.
Coutinho de Abreu (2015), pp. 392–393.
- 13.
- 14.
Information and current contact details, in Portuguese, are available on DGAE’s website at: http://www.dgae.gov.pt/servicos/sustentabilidade-empresarial/ponto-de-contacto-nacional-para-as-diretrizes-da-ocde-para-as-empresas-multinacionais.aspx.
- 15.
According to the information we directly obtained, in April 2019, near the Portuguese National Contact Point.
- 16.
Plano Nacional de Ação para a Conduta Empresarial Responsável e Direitos Humanos.
- 17.
Access to the final report of the survey, in Portuguese, is available at: https://www.business-humanrights.org/pt/portugal-divulgação-dos-resultados-do-1°-inquérito-nacional-sobre-conduta-empresarial-responsável-e-direitos-humanos.
- 18.
In the original, in Portuguese: “sistemas internacionais, como o Pacto Global das Nações Unidas, os princípios orientadores sobre empresas e direitos humanos que aplicam o quadro das Nações Unidas “Proteger, Respeitar e Reparar”, as diretrizes da Organização para a Cooperação e o Desenvolvimento Económicos para as empresas multinacionais, a norma ISO 26000 da Organização Internacional de Normalização, a Declaração de Princípios Tripartida da Organização Internacional do Trabalho sobre as empresas multinacionais e a política social, e a Iniciativa Global sobre a elaboração de relatórios ou outros quadros internacionais reconhecidos, devendo as empresas especificar o sistema em que se basearam”. This reference is also to be found in recital 9 of Directive 2014/95/EU.
- 19.
- 20.
- 21.
- 22.
A list of published standards may be seen in: http://www.apee.pt/normalizacao/normas-publicadas.
- 23.
“NP 4469:2019: Sistema de gestão da responsabilidade social – Requisitos e linhas de orientação para a sua utilização”, available in Portuguese at: http://www1.ipq.pt/PT/site/clientes/pages/documentViewer.aspx?ctx=&local=Internet&documentId=IPQINTER-380-175368&tipoSubscricao=1.
- 24.
“NP4469-1: 2008: Sistema de gestão de responsabilidade social: parte 1: Requisitos e linhas de orientação para a sua utilização”, available in Portuguese at: http://www1.ipq.pt/PT/site/clientes/pages/documentViewer.aspx?ctx=&local=Internet&documentId=IPQINTER-380-112619&tipoSubscricao=1.
- 25.
See only (with further references) Costa and Figuereido Dias (2017), annotation nr. 4.2.
- 26.
- 27.
Both definitions by Coutinho de Abreu (2019), pp. 275–276.
- 28.
- 29.
- 30.
On the differently ranked set of interests, see Coutinho de Abreu (2019), p. 291.
- 31.
- 32.
See Serra (2010), p. 171.
- 33.
Ibid.
- 34.
The legal provision is based on the transposition to Portuguese law of Article 19-A, that had been introduced in Directive 2013/34/EU.
- 35.
See Perestrelo de Oliveira (2017), p. 181.
- 36.
Ibid., p. 183.
- 37.
- 38.
On the principle of freedom of contract as an expression of the principle of private autonomy, see De Matos Antunes Varela (2000), pp. 226–227 and 230 et seq.
- 39.
See, for example, Decision of the Supreme Court, STJ, proc. n.° 7582/13.5TBCSC-A.L1.S1, Relator: Fernandes do Vale (2015.11.17). The seminal work of Baptista Machado (1991), p. 187, is to this date cited by scholarship and courts to this effect.
- 40.
On this provision, Coutinho de Abreu and Ramos (2017), pp. 955 et seq.
- 41.
As established under Article 334 of the Labour Code.
- 42.
See Article 1, nr 1, of the Arbitration Act, approved by Law 63/2011, of 14 December 2011.
- 43.
Article 11, nr 1, of the Mediation Act, approved by Law nr 29/2013, of 19 April 2013.
- 44.
- 45.
See only Weller et al. (2018), pp. 239 et seq.
- 46.
See, in English language, Matias Fernandes (2015), pp. 457 et seq.
- 47.
Decision of the Supreme Court, STJ, proc. n.° 876/12.9TVLSB.L1.S1, Relator: Gabriel Catarino (2016.01.26).
- 48.
By Judge Maria Clara Sottomayor.
- 49.
Decision of Tribunal da Relação de Lisboa (TRL), proc. n.a Relação de Lis.L1-4, Relator: José Eduardo Sapateiro (2018.09.12).
- 50.
On the subject, see (with detailed references) Pereira Dias (2017), pp. 75 et seq.
- 51.
See Weller et al. (2018), pp. 260 et seq.
- 52.
On the functioning of ordre public, see only Ferrer Correia (2000), pp. 405 et seq.
- 53.
See De Lima Pinheiro (2012), pp. 363 et seq.
- 54.
- 55.
Traditionally, companies are seen as Portuguese nationals if they have their real seat in Portugal: Ferrer Correia (2000), p. 88. However, many bilateral investment treaties have special nationality rules, which often conjugate the seat and the incorporation criteria.
- 56.
See, with further references, Ribeiro and Pereira Dias (2015), pp. 54–55.
References
Antunes Varela JM (2000) Das Obrigações em Geral, vol. I, 10.ª ed. Almedina, Coimbra
Baptista Machado J (1991) Pressupostos da resolução por incumprimento. In: Obra Dispersa, vol. I. Scientia Iuridica, Braga, pp 25–193
Costa R, Figuereido Dias G (2017) Artigo 64.° — Deveres fundamentais. In: Coutinho de Abreu JM (coord) Código das Sociedades Comerciais em Comentário, vol. I, 2.ª ed. Almedina, Coimbra, pp 757–804
Coutinho de Abreu JM (2015) Corrupção privada, bom governo, transparência e responsabilidade social das empresas (nótulas interrogativas). In: Costa R, Gonçalves da Silva L (coords) Estudos comemorativos dos 20 anos da Abreu Advogados. Almedina, Coimbra
Coutinho de Abreu JM (2019) Curso de Direito Comercial, vol. II, Das Sociedades, 6.ª ed. Almedina, Coimbra
Coutinho de Abreu JM, Ramos ME (2017) Artigo 78.° — Responsabilidade para com os credores sociais. In: Coutinho de Abreu JM (coord) Código das Sociedades Comerciais em Comentário, vol. I, 2.ª ed. Almedina, Coimbra, pp 955–967
De Lima Pinheiro L (2012) Direito Internacional Privado — Volume III — Competência Internacional e Reconhecimento de Decisões Estrangeiras. Almedina, Coimbra
Ferrer Correia A (2000) Lições de Direito Internacional Privado — I. Almedina, Coimbra
Maia P (2017) A arbitragem societária: presente e prospectiva. Revista Internacional de Arbitragem e Conciliação X:38–73
Matias Fernandes MJ (2015) International Jurisdiction under the 2013 Portuguese Civil Procedure Code. Yearb Priv Int Law XVI:457–467
Moredo Santos H, Volger Guiné O (2013) Deveres fiduciários dos administradores: algumas considerações (passado, presente e futuro). Revista de Direito das Sociedades V(4):697–711
Moura Ramos RM (2013) O Direito Processual Civil Internacional no Novo Código de Processo Civil. RLJ 3983:82–106
Moura Vicente D (2018) Private international law in Portugal. In: Direito Internacional Privado — Ensaios — Vol IV. Almedina, Coimbra, pp 7–25
Nogueira Serens M (2013) Corporate social responsbility: “Vinho velho em odres novos”. Direito das Sociedades em Revista 10:75–96
Pereira Dias R (2008) As Sociedades no Comércio Internacional (Problemas Escolhidos de Processo Civil Europeu, Conflitos de Leis e Arbitragem Internacional). Miscelâneas 5:41–108
Pereira Dias R (2012) Alguns problemas práticos da arbitragem de litígios societários (e uma proposta legislativa). In: II Congresso Direito das Sociedades em Revista. Almedina, Coimbra, pp 291–304
Pereira Dias R (2017) Artigo 3.° — Lei pessoal. In: Coutinho de Abreu JM (coord) Código das Sociedades Comerciais em Comentário, vol. I, 2.ª ed. Almedina, Coimbra, pp. 75-91
Perestrelo de Oliveira A (2017) Manual de Governo das Sociedades. Almedina, Coimbra
Ribeiro MF, Pereira Dias R (2015) Desconsideração da personalidade jurídica de sociedade brasileira por tribunal brasileiro, para responsabilização de sócios portugueses — Acórdão do Tribunal da Relação de Guimarães de 5.6.2014, Proc. 93/13. Cadernos de Direito Privado 49:45–65
Sampaio Caramelo A (2011) Arbitragem de litígios societários. Revista Internacional de Arbitragem e Conciliação IV:7–64
Serra C (2009) A Responsabilidade Social das Empresas — Sinais de um Instituto Jurídico Iminente? In: Estudos em Homenagem ao Prof. Doutor Manuel Henrique Mesquita, vol. II. Coimbra Editora, Coimbra, pp 835–867
Serra C (2010) O novo direito das sociedades: Para uma governação socialmente responsável. Scientia Iuris 14:155–179
Serra C (2011) Responsabilidade social das empresas através do direito (e o direito à luz da responsabilidade social das empresas). In: Nunes Costa MA, Santos MJ, Seabra FM, Jorge F (orgs) Responsabilidade Social – Uma Visão Ibero-Americana. Almedina, Coimbra, pp 599–632
Serrano de Matos I (2015) Debt Governance – O papel do credor activista. Direito das Sociedades em Revista 14:161–198
Weller MP, Hübner L, Kaller L (2018) Private international law for corporate social responsibility. In: Schmidt-Kessel M (ed) German National reports on the 20th international congress of comparative law. Mohr Siebeck, Tübingen, pp 239–268
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2020 Springer Nature Switzerland AG
About this chapter
Cite this chapter
Pereira Dias, R., Serrano de Matos, I., de Sá, M. (2020). Portugal. In: Kessedjian, C., Cantú Rivera, H. (eds) Private International Law Aspects of Corporate Social Responsibility. Ius Comparatum - Global Studies in Comparative Law, vol 42. Springer, Cham. https://doi.org/10.1007/978-3-030-35187-8_17
Download citation
DOI: https://doi.org/10.1007/978-3-030-35187-8_17
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-35186-1
Online ISBN: 978-3-030-35187-8
eBook Packages: Law and CriminologyLaw and Criminology (R0)