{"id":16004,"date":"2026-01-09T10:18:19","date_gmt":"2026-01-09T10:18:19","guid":{"rendered":"https:\/\/lbc-global.com\/?p=16004"},"modified":"2026-10-27T18:08:12","modified_gmt":"2026-10-27T18:08:12","slug":"tornar-a-etica-mais-pratica-o-desafio-smart-da-iesba","status":"publish","type":"post","link":"https:\/\/lbc-global.com\/pt\/tornar-a-etica-mais-pratica-o-desafio-smart-da-iesba\/","title":{"rendered":"Tornar a \u00e9tica mais pr\u00e1tica: o desafio SMART da IESBA"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Num contexto em que a \u00e9tica enfrenta novas press\u00f5es \u2013 da intelig\u00eancia artificial (IA) \u00e0 sustentabilidade \u2013, a International Ethics Standards Board for Accountants (IESBA) lan\u00e7ou em 2025 uma reflex\u00e3o sobre o futuro da sua atua\u00e7\u00e3o. O resultado foi o projeto SMART, um quadro estrat\u00e9gico orientado para refor\u00e7ar a relev\u00e2ncia, a agilidade e o impacto das suas normas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No sentido de transformar esta vis\u00e3o num plano de a\u00e7\u00e3o partilhado, a IESBA convidou a LBC a desenhar e facilitar um workshop internacional, reunindo o board e a equipa t\u00e9cnica (cerca de 50 pessoas), num exerc\u00edcio colaborativo e pioneiro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Continue a ler, em <a href=\"https:\/\/lbc-global.com\/wp-content\/uploads\/2026\/01\/Tornar-a-etica-mais-pratica-o-desafio-SMART-do-IESBA.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">portugu\u00eas<\/a> ou <a href=\"https:\/\/lbc-global.com\/wp-content\/uploads\/2026\/01\/Making-ethics-more-practical-the-IESBAs-SMART-challenge.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ingl\u00eas<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>A LBC apoiou a IESBA num workshop internacional que abriu um novo espa\u00e7o de reflex\u00e3o sobre a forma como a \u00e9tica profissional \u00e9 pensada, discutida e aplicada \u00e0 escala global.<\/p>","protected":false},"author":12,"featured_media":16005,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[259],"tags":[],"setor":[101],"pais":[303],"servico":[280,317,319],"class_list":["post-16004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-project","setor-financial-services","pais-lisboa","servico-inteligencia-artificial","servico-business-digital-transformation","servico-digital-transformation-strategy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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