Alice-Mary Higgins (Independent) | Oireachtas source

I want to follow up a little more. Mr. O'Brien said that companies would have to do audits. Should companies not already be doing audits? It is a fact that they are required to distinguish trade in both goods and services under the EU-Israel association agreement. The terms of the EU-Israel association agreement cannot be applied to trade in services originating from the occupied territories. Auditing should already be in place in that regard.

Mr. O'Brien will be aware that Ireland has signed up to the UN business and human rights principles. They require companies and businesses in Ireland to audit their human rights implications and compliance, and compliance with international human rights law. He will also be aware of the EU measures in respect of due diligence and so forth. Is it not already the case that companies should be doing due diligence and audits in the context of potential breaches of international law, and breaches of international law in certain circumstances?