Ms Evie Clarke:

I thank the Senator for that very helpful reference. It raises a crucial point that we are all aware of, which is the lack of clarity and certainty among businesses in the context of the omnibus directive. There is a lack of information and transparency. There has been a lack of due process at Commission level in terms of how this proceeded. The European Ombudsman is taking a complaint against the Commission on that process. The CSDDD was passed, and with that came the requisite legal certainty that companies needed. We are now in the very confusing phase where that seems to be in the process of being reversed but there is a lack of information and there are many moving parts. The European Ombudsman's complaint is due to be published on 18 June.

It will be interesting to see what it says.