Tony McCormack (Offaly, Fianna Fail)

I thank the witnesses for the insightful look at this matter. Unfortunately, I had to go to the Dáil with some questions earlier, so I was not here for their statements. I did read them, however.

I have a couple of questions. I will put them together. How can Irish companies, especially SMEs with limited resources, effectively identify and manage human rights or environmental risk deep within their supply chains? What role should the Government play in providing practical guidance or templates to help companies meet the due diligence obligations under the CSDDD? What sanctions or enforcement mechanisms are foreseen under the CSDDD and how will the competent authority in Ireland be resourced to investigate and prosecute breaches?