Mr. Colm O'Neill:

The smaller businesses are outside the scope of the CSDDD. When the larger companies are doing their due diligence, in general it is tier 1 but, as we have discussed, the plausible information may bring in the SMEs, which have to provide the information. The mapping of the due diligence is done by the larger companies and there are supports available in the directive to assist SMEs. The directive provides that the larger companies can provide SMEs with tools, guidance and access to financial supports.

As regards the time burden, I do not know.