Are the requirements of CSRD transposed? If yes, what was the implementation date and what is the name of the legislation?
Transposition not yet complete.
Has the local legislation extended the scope of the CSRD, by adding any additional requirements or going beyond the Directive in any way?
Unknown.
How does the transposition affect different types of companies? Are there specific provisions for different sizes or types of companies, such as SMEs versus large enterprises?
Unknown.
Do any enforcement provisions, such as sanctions or penalties exist under local law for non-compliance with CSRD?
Unknown.
If the CSRD has not yet been transposed, what steps have been taken towards implementation?
No developments On 26 September 2024, the European Commission announced that it opened infringement procedures against Portugal for failing to fully transpose the Directive.
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