Dr. Kara McGann:

To come back to the point on the complexity involved, from what we have heard from our members - the companies we are dealing with - no matter the size, even those who are reporting, this is quite an uplift. They are talking about having to get information across global supply chains, having systems that maybe did not previously talk to each other having to talk to each other and in terms of the previous standards, having over 1,000 individual data points to be addressed. It cannot fall to one person because there are so many parts of the puzzle within the operation that need to come into it. As a result, it is quite challenging, in terms of time, capital and people, to capture and report the necessary data and processes. The reporting aspect on occasion can nearly divert from the actual need of addressing a particular risk at a certain time, given the complexity within the actual reporting structures. That is the messaging we are getting through from employers on an ongoing basis.