Mr. Colm Forde:

I am going to answer as many of those questions as possible and ask my colleagues to go further.

On the enforcement aspect, as Mr. O'Neill outlined earlier, the fact is with the transposition deadlines we are just not at that point yet of considering that transposition. There will be a public consultation in due course to consider those issues for national implementation.

Regarding the creation of jobs, it is not something that we would have analysed. I am conscious that with CRSD and CSDDD that there would have been firms, as the Deputy mentioned, offering guidance and advice. The feedback from industry shows that the big concern among companies was that complying with original proposals of the original directives was going to impose a significant financial burden on them in terms of availing of advisory support to meet their obligations. That is why the focus of the omnibus is to remove those obligations from the supply chain, particularly for SMEs.

The Deputy asked for the source of the figure of 60%. I do not have that to hand. I imagine it is from the Draghi report, but I am happy to follow up on it.

On the publicly listed companies, all I can say is that if they are publicly listed, I would have thought that they are highly likely to be in the supply chain of the large companies that are due to report. If they are in tier 1, they will have to provide certain information to those companies.

On decarbonisation and digitisation and the twin transition I mentioned, I have already referenced the fact that we have considerable supports available through Enterprise Ireland and IDA Ireland. Last week, the Department published research from Amárach Research on SME sustainability. We wanted to get a sense from our SME cohort about how important sustainability is for them. We found that: one in four businesses surveyed in the State is already being impacted by climate change; three in five reported that they understand the importance of sustainability to their businesses or have a very good understanding of it; and four in five of the business surveyed stated that sustainability is important to their business on a day-to-day basis. The latter rises to nine in ten for more established businesses with a turnover of over €1 million. That is much lower down than the benchmark for these directives. Making a positive difference was the top-ranking reason for why businesses are motivated to become sustainable, at 32%, followed closely by saving money, at 29%, something the organisation believed in, at 23%, operational efficiency, at 21%, and regulatory compliance at 20%. Regulatory compliance is not the sole or the top reason why companies want to get on the sustainability journey. A clear majority of businesses surveyed believe that strong compliance with sustainability will be important. Just over one in the organisations surveyed has written sustainability strategy in place. The figure stands at one in four in the context of micro and small firms.

Now we have that snapshot in time, it is something that we want to follow up on in due course to see whether the trends shift. That will inform the supports that we provide to our enterprise agencies and companies to help them on that sustainability journey. I will ask my colleague Mr. O'Neill to address some of the other issues that I may have missed.