Mr. Colm O'Neill:

I do not really have much to add. Mr. Forde has answered the question. With the CSDD, SMEs are outside the scope. As Mr. Forde explained, as part of the due diligence process, if an in-scope company has plausible information that there is the possibility of adverse impact, that may bring SMEs not necessarily within scope of the directive but they will have to be part of the due diligence process.

Also as Mr. Forde explained, there is a proposal that companies will not look for information from direct business partners with fewer than 500 employees.