James O'Connor (Cork East, Fianna Fail) | Oireachtas source

I appreciate that. There are ongoing concerns about cost competitiveness for Irish businesses. How does IAASA ensure its regulatory and reporting requirements, particularly around audit and sustainability assurance, do not impose a disproportionate compliance cost, particularly on smaller businesses? In this committee, we are hearing a lot that smaller businesses in particular are under enormous pressure. Do the witnesses have any comment in that regard?