Brendan Howlin (Wexford, Labour) | Oireachtas source

I wondered whether there was a legal definition already. It is interesting to quote from the report. Does that have the force of law? I am surrounded by lawyers. Are the terms "due diligence" and "all reasonable steps" common enough in criminal proceedings to be understood in a way that would not weaken the burden we want to place on all corporate bodies to comply with the law?