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WebSet to be finalized in June 2024, this directive will require companies to disclose the percentage gap in pay between men and women, in addition to the total compensation ratio of the highest paid individual to the average total compensation for all employees. “The pay transparency directive will nicely complement the CSRD directive and help ... WebApr 14, 2024 · Looking forward. The next phase of ESG reporting will evolve around a rapidly changing regulatory landscape, with both the SEC and the EU looking to finalize requirements in the near term. Companies should begin their readiness efforts now, rather than wait until the final text of the rules is published. WebJul 6, 2024 · Directors of EU companies will soon face a pivotal shift in their duties toward sustainability with the upcoming EU Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). Here are six key questions for boards to determine their readiness to govern evolving expectations. small living room renovation