Assunção Cristas, Benedita Gonçalves, Isabel Gião de Andrade and Miguel Ventura are the authors of the chapter dedicated to Portugal in the Environmental, Social and Governance (ESG) Country Comparative Guide 2025, published by Legal 500.

In this chapter, the VdA lawyers analyse the legislation and regulations applicable to the ESG sector in Portugal, offering a clear and practical overview of topics such as climate change, biodiversity, water resources, equality, diversity and inclusion, and legal responsibility.

For 2025, the authors predict that the national legal framework will continue to be shaped by European legislation. Among the main initiatives, they highlight the Omnibus Package, which promises to simplify sustainable financial reporting, sustainability due diligence requirements, the European Union taxonomy, the carbon border adjustment mechanism and European investment programmes.

• This publication is available here.