Louise O'Reilly (Dublin Fingal, Sinn Fein) | Oireachtas source

I thank the witnesses. First, I wish to apologise as I will have to leave shortly to avail of a speaking slot in the Dáil Chamber but I will catch up by reading the transcript afterwards.

I have read both of the statements and listened to them. Ms Spillane outlined in her statement that environmental, sustainability and corporate governance is not just about targets and legislation but is about values. I welcome that statement. It is very good for us, as a committee, to hear that because sometimes we can get a little bit bogged down and distracted when what is at the back of this is values, which is incredibly important. There are people out there, whom the delegations will have met and we have met too, who want to paint this directive as anti-business but Ms Spillane has painted a different picture, which is welcome.

There are over 100 high-profile companies, investors and business associations and initiatives, including IKEA, Primark, Danone and Patagonia, that earlier this year called for ambitious due diligence directives from the EU. Does the witnesses believe the directive will help level the playing field for business with sensible obligations on companies proportionate to their size and sector?