; and (2) recommendations for policymakers and relevant stakeholders on potential mitigating measures, alternative approaches, or modifications to each of the Directives that would address any concerns identified in the study. (c) Access to information The Securities and Exchange Commission may request from private entities such relevant data and information as the Securities and Exchange Commission determines necessary to carry out the study required under this section and such private entities shall provide such requested data and information to the Securities and Exchange Commission. (d) Directives defined In this section the term Directives means— (1) the proposed directive entitled Corporate Sustainability Due Diligence adopted by the European Commission on February 23, 2022; and (2) the Corporate Sustainability Reporting Directive of the European Commission effective January 5, 2023.