{
  "family": "ESG-CPG",
  "jurisdiction": "PT",
  "country": "Portugal",
  "language": "pt",
  "last_verified": "2026-08-17",
  "source_of_record": "ESG-REG-MASTER — GSC reconciled register, 17 Aug 2026 (five inputs reconciled to primary sources)",
  "rules": [
    "HOLD items never ship",
    "DRAFT items always say DRAFT",
    "states instruments — name, number, status, dates; does not interpret how they apply",
    "negative facts (no such mandate) are register entries too"
  ],
  "operator": "GreenCore Solutions Corp.",
  "operator_role": "operator of the scaffolding — not verifier, auditor, rater or certifier",
  "held_unshipped": [],
  "blocks": [
    {
      "block": "Base horizontal da UE",
      "language": "pt",
      "items": [
        {
          "instrument": "CSRD — Corporate Sustainability Reporting Directive",
          "reference": "Directive (EU) 2022/2464, as amended by Stop-the-Clock (Dir. (EU) 2025/794) and Omnibus I — Directive (EU) 2026/470 (OJ 26 Feb 2026, in force 18 Mar 2026)",
          "status": "Em vigor. Âmbito: > 1 000 trabalhadores E > 450 M€ de volume de negócios; transposição do Omnibus I pelos Estados-Membros até 19 de março de 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESRS — European Sustainability Reporting Standards",
          "reference": "Commission Delegated Regulation (EU) 2023/2772",
          "status": "Em vigor; pacote de simplificação pendente (2026).",
          "source": "https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CSDDD — Corporate Sustainability Due Diligence Directive",
          "reference": "Directive (EU) 2024/1760, as amended by Omnibus I",
          "status": "Âmbito: ≥ 5 000 trabalhadores + 1,5 mil M€ de volume de negócios; transposição 26 jul 2028, aplicação 26 jul 2029, declarações do art. 16.º a partir do exercício de 2030.",
          "source": "https://commission.europa.eu/topics/business-and-industry/company-law-and-corporate-governance/corporate-sustainability-due-diligence_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Taxonomy",
          "reference": "Regulation (EU) 2020/852 + delegated acts (incl. Delegated Regulation (EU) 2026/73)",
          "status": "Em vigor.",
          "source": "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Forced Labour Regulation",
          "reference": "Regulation (EU) 2024/3015",
          "status": "Adotado; regime de proibição de produtos entra em fase posterior — estado: adotado, ainda não operacional.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3015/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "PPWR — Packaging and Packaging Waste Regulation",
          "reference": "Regulation (EU) 2025/40",
          "status": "Em vigor desde 11 fev 2025, aplicável desde 12 ago 2026: reciclabilidade desde a conceção, mínimos de conteúdo reciclado a partir de 2030, rotulagem harmonizada 2028, restrição de PFAS em embalagens em contacto com alimentos desde 12 ago 2026; revoga a Dir. 94/62/CE.",
          "source": "https://eur-lex.europa.eu/eli/reg/2025/40/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Single-Use Plastics Directive",
          "reference": "Directive (EU) 2019/904; calculation rules replaced by Implementing Decision (EU) 2026/1425 (23 Jul 2026)",
          "status": "Em vigor através das transposições nacionais.",
          "source": "https://environment.ec.europa.eu/topics/plastics/single-use-plastics_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Waste Framework Directive",
          "reference": "Directive 2008/98/EC as amended by Directive (EU) 2025/1892",
          "status": "Metas vinculativas de desperdício alimentar (−10 % transformação, −30 % retalho/famílias até 2030); REP têxtil até abr 2028; em vigor 16 out 2025, transposição 17 jun 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2025/1892/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Batteries Regulation",
          "reference": "Regulation (EU) 2023/1542",
          "status": "Em vigor (quando os produtos contêm baterias).",
          "source": "https://eur-lex.europa.eu/eli/reg/2023/1542/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Microplastics restriction",
          "reference": "Regulation (EU) 2023/2055 (REACH Annex XVII)",
          "status": "Em vigor; proibição de cosméticos de enxaguar a partir de 17 out 2027.",
          "source": "https://single-market-economy.ec.europa.eu/sectors/chemicals/reach/restrictions/commission-regulation-eu-20232055-restriction-microplastics-intentionally-added-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "WEEE Directive",
          "reference": "Directive 2012/19/EU",
          "status": "Em vigor através das transposições nacionais.",
          "source": "https://eur-lex.europa.eu/eli/dir/2012/19/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESPR + Digital Product Passport",
          "reference": "Regulation (EU) 2024/1781",
          "status": "Em vigor; atos delegados por produto pendentes.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/1781/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EUDR — EU Deforestation Regulation",
          "reference": "Regulation (EU) 2023/1115, as amended by Regulation (EU) 2025/2650 (OJ 23 Dec 2025, in force 26 Dec 2025) — cattle, cocoa, coffee, oil palm, rubber, soya, wood",
          "status": "Aplicável desde 30 dez 2026 (grandes e médios operadores), 30 jun 2027 (micro e pequenos); categoria de operador a jusante que recolhe números de referência DDS sem apresentar a sua própria DDS.",
          "source": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        },
        {
          "instrument": "Empowering Consumers Directive",
          "reference": "Directive (EU) 2024/825",
          "status": "Transposição 27 mar 2026; aplicável 27 set 2026 — iminente, ainda não operacional.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/825/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Green Claims Directive",
          "reference": "Proposal COM(2023) 166",
          "status": "Não adotada: nunca apresentar como em vigor. Estado formal: HOLD (verificação na fonte em curso).",
          "source": "https://www.europarl.europa.eu/legislative-train/theme-a-european-green-deal/file-substantiating-green-claims",
          "draft": false,
          "no_mandate": false,
          "not_law": true,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "REACH",
          "reference": "Regulation (EC) No 1907/2006",
          "status": "Em vigor.",
          "source": "https://eur-lex.europa.eu/eli/reg/2006/1907/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CLP",
          "reference": "Regulation (EC) No 1272/2008",
          "status": "Em vigor.",
          "source": "https://eur-lex.europa.eu/eli/reg/2008/1272/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Right to Repair Directive",
          "reference": "Directive (EU) 2024/1799",
          "status": "Regras nacionais a partir de 31 jul 2026.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/1799/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CBAM — Carbon Border Adjustment Mechanism",
          "reference": "Regulation (EU) 2023/956",
          "status": "Regime definitivo a partir de 1 jan 2026 (inputs: latas, folhas, fechos).",
          "source": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU ETS · ETS2",
          "reference": "Directive 2003/87/EC · Directive (EU) 2023/959",
          "status": "CELE 2: fornecedores de combustíveis reportam 2026, devolvem 2028.",
          "source": "https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/ets2-buildings-road-transport-and-additional-sectors_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "F-gas Regulation",
          "reference": "Regulation (EU) 2024/573",
          "status": "Em vigor (cadeias de frio).",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/573/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Energy Efficiency Directive (recast)",
          "reference": "Directive (EU) 2023/1791",
          "status": "Em vigor.",
          "source": "https://eur-lex.europa.eu/eli/dir/2023/1791/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESG Ratings Regulation",
          "reference": "Regulation (EU) 2024/3005 (OJ L, 12.12.2024)",
          "status": "Aplicável desde 2 jul 2026; supervisão da ESMA — prestadores de notações ESG no âmbito, relevância indireta para o grande consumo.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3005/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        }
      ]
    },
    {
      "block": "Portugal — instrumentos nacionais",
      "language": "pt",
      "items": [
        {
          "instrument": "Decreto-Lei n.º 152-D/2017, de 11 de dezembro (UNILEX) — regime unificado de responsabilidade alargada do produtor",
          "reference": "Decreto-Lei n.º 152-D/2017",
          "status": "Em vigor.",
          "source": "https://apambiente.pt/sites/default/files/_Residuos/FluxosEspecificosResiduos/ERE/SDR/perguntas-frequentes-sdr.pdf",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Sistema de Depósito e Reembolso (SDR) de embalagens de bebidas",
          "reference": "Ao abrigo do Decreto-Lei n.º 152-D/2017 (Despacho n.º 432/2026 — valor do depósito)",
          "status": "EM FUNCIONAMENTO desde 10 de abril de 2026.",
          "source": "https://apambiente.pt/sites/default/files/_Residuos/FluxosEspecificosResiduos/ERE/SDR/perguntas-frequentes-sdr.pdf",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Transposição da CSRD",
          "reference": "Proposta de lei (Governo de Portugal)",
          "status": "PROJETO (DRAFT): a transposição da CSRD continua a ser uma proposta de lei.",
          "source": "https://www.gov.pt/noticias/empresas-terao-mais-tempo-para-se-adaptar-as-novas-regras-de-sustentabilidade-da-uniao-europeia",
          "draft": true,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        }
      ]
    }
  ]
}