Mr. Colm O'Neill:

If I could add to that, in relation to the CSDDD we have met representatives of a number of civil society organisations and business representatives. As Mr. Forde said, we have received a number of representations as well. In regard to guidance, the Commission is required to produce guidance to assist companies in complying with the requirements of the CSDDD. One of the proposals is to bring forward that guidance, for example, it is proposed to bring forward to July 2026 the guidance on how to comply with the due diligence obligations.

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