Mr. Colm Forde:

The Deputy is right to say that the discussions at the Antici subgroup are confidential. That is the case. As I outlined in my opening speech, the Minister and Department have been vocal on this omnibus proposal at several forums, including ECOFIN, COMPET and the COREPER group. There are numerous strata at which this omnibus has been debated. The quote from the then Minister of State, Deputy Calleary, outlines what has been the overriding principle, that is, to protect the original ambition of CSDDD while trying to reduce unnecessary administrative burden. We have already touched on some of those issues.

The Deputy referred to risk-based assessments. From reading the transcript and watching the debate last week, there may have been an impression that there were going to be no risk-based assessments or due diligence anymore. Those elements will still be comprehensive. The company in scope must carry out due diligence on all its own operations. It must carry out due diligence on all of its first-tier supply chain companies and their operations. Companies must make information sources, such as email addresses, available so people can make them aware of plausible information. Where they are made aware of plausible information, they must act on other areas of the supply chain if they become aware of issues that require due diligence. It is still quite comprehensive. I hope that addresses the Deputy's question. My colleagues may have another view.

On the climate transition plans, we should not lose sight of the fact that there are lots of regulatory requirements on companies, not just the CSDDD. Within Ireland, the enterprise sector has an obligation to reduce by 35% its carbon emissions under the State's climate action plan. We are working closely with our enterprise base, including Enterprise Ireland and the IDA, to try to achieve that. Significant grants have been made available to companies to decarbonise their operations. I would not look at CSDDD in isolation from other requirements and obligations at a national level that we are working on closely with companies.

Earlier, I mentioned the twin transition of decarbonisation and digitisation. There are many different tools for Ireland to achieve its carbon reduction ambitions.