Ms Evie Clarke:

On the timing issue in terms of implementation, to clarify, the stop-the-clock vote has already happened. The transposition phase has already been delayed by one year. It was supposed to be 2026 and has been pushed back to 2027. On what Ireland can do, it is fundamental that we lay that out very clearly. We are in a crucial phase. Council negotiations at EU level are ongoing and may be wrapped up within the next month or so. We have heard that Ireland has been relatively silent in its position on this. We want to see Ireland take a very strong stance on the four key priority areas that we already referred to, namely: ensuring that the risk-based due diligence approach is maintained; ensuring that climate transition plans are put into effect; a harmonised civil liability regime; and strengthening stakeholder engagement. They are our key asks for the Irish Government to take a very strong stance on in ongoing Council negotiations.