Mr. Colm Forde:

I am not aware that there is any change in the CSRD regarding assistance from larger companies. Several panel discussions have been hosted by industry over recent years as people have adjusted to the ideas in the CSRD. Typically, they are attended by representatives of some of our larger companies in Ireland. They have all spoken passionately about their belief in helping their supply chain to get up to standard to help them and to supply the right data. Anecdotally, it is in the interest of companies in scope to help their supply chain companies to provide the required information and do so as efficiently as possible. The message for SMEs may be that there is a competitive advantage to availing of the sustainability grants from the enterprise agencies as it potentially puts them in a better position to get into the supply chains of the larger companies that are going to be in the scope of the CSRD and CSDDD.