Charles Flanagan (Laois, Fine Gael) | Oireachtas source

While I am happy to give the matter further consideration, I wish to point out that we have given it detailed consideration already in terms of consultation with various stakeholders in the criminal justice system. I refer to departing from a situation where we have left it to the body corporate to prove that it took all reasonable steps, rather than a situation where a company goes to court and says it took reasonable steps to avoid the commission of an offence. In the event of that not being enough, I am conscious of what Deputy Cullinane on Second Stage and I will give it further consideration. That said, what we have drafted here is in line with the requirements of the OECD. We will come back to it but I am not inclined to accept the amendment.