Mr. Seán Ó Foghlú:

The codes of governance have evolved over time so we have had a number of different codes with regard to overall governance issues and have updated them as the central one has been updated by the Department of Public Expenditure and Reform or as other issues have emerged in accountability terms, including issues such as this.

We have been seeking to improve accountability on a continuing basis.

Clearly, on protected disclosures, with the passing of the legislation the arrangements have been more standardised and have to follow the legislation. However, the redress parts of the 2014 legislation are retrospective so that a person who feels that he or she was not appropriately treated and made a disclosure previously does have access to that. That is something unique about that legislation.