The compromise text of the Corporate Sustainability Due Diligence Directive (CSDDD) amending the ‘Whistle Blowers’ Directive was adopted by the EU Parliament this week. The final text approved by the EU Institutions and to be formally endorsed by the Council raised the thresholds for in-scope non-financial and financial companies.  Once transposed by member states, company’s...

Following a lengthy public consultation, the US Securities Exchange Commission (SEC) adopted its proposal for corporate disclosure rules with amendments on 6 March 2024 and published the final rules in the Federal Register entitled ‘The Enhancement and Standardization of Climate-Related Disclosures for Investors’.  ELS Europe’s news article briefly addresses the potential negative effects of the...