Dr. Rachel Widdis:

I am happy to talk about my insight into what Irish companies might be doing. Again, we are back, for the CSDDD, to the word "due" in the context of due diligence - the action of preventing harm. I suppose it is a question of what the risk is of a small Irish company having human rights abuses within its supply chain. That is the core question. The answer to that question is probably less risk than with a product sourced in Bangladesh or in east Asia. The focus of attention is much less likely, in reality, to be on an Irish SME with the strength of the Irish regulatory environment. To that extent, while I see the concern, the practicality is that that is not where attentions would be focused. If I had a global supply chain, I would not be particularly concerned at looking first to Ireland, if that is helpful.