Dr. Rachel Widdis:

They are not SMEs. They are well outside that.

On the CSRD, aligning a little with the words of IBEC and having assisted companies in trying to report under the CSRD, it is very hefty. The idea is of sustainability reporting that has a credible standard such that when you read something it looks the same for Tesco as it does for Diageo and you still know what you are talking about. I use those companies as examples; I am not citing them. That is definitely desirable, but the CSRD is very weighty in terms of reporting.