Ms Cliona Sharkey:

As mentioned earlier, existing best practice on the application of ESG standards to SMEs could be applied in the context of this Bill. The work ISIF does supporting SMEs in applying these standards, even if they are not applied to them at the moment, can be used in the context of the Bill. It can be used both to send a political signal and an investor signal but also provide practical support to encourage them to transition away from current fossil fuel dependent processes and activities.