Mr. Colm Forde:

To clarify, the CSRD overall requirements are for companies that are in scope, that is, the larger companies referenced by Mr. Verdon. The voluntary standards only apply to SMEs in the supply chain, which are not in scope. The purpose of the voluntary standards is to be a protection mechanism for SMEs in order that they are not overburdened with the trickle-down effect of the regulatory ask of the companies that are in the scope. That is the purpose of the voluntary standards.