Conor Murphy (Sinn Fein)

I thank Mr. Forde for the presentation. I know there is a lot to it and I am quite sure that many companies, particularly small- and medium-sized companies across the country, will welcome the fact of the reduction in regulation and the onerous burden of reporting on many of these matters.

I apologise, as I have to go on to another engagement. I wanted to ask one question on a particular issue. I read in Mr. Forde's presentation that the "CSDDD provides that in-scope companies must, for the first time, conduct risk-based human rights and environmental due diligence and integrate due diligence into all corporate policies and risk management systems." Has that taken place to date? Have companies and entities been obliged to do that at this stage, or is that in the process of being done?