Ms June Tinsley:

I wish to pick up on the point on reporting requirements and the burden they pose. It is a matter of shifting the dial to ensure it is not just about a reporting requirement and that it leads to continuous improvement, with this being the benchmark it keeps building upon. That is a core element of our Business Working Responsibly mark. It nearly goes beyond compliance and the CSRD. The feedback we have got from certified companies is that they do not necessarily enjoy all the reporting elements but are heartened by the fact that every time they are recertified, they can build on the progress they have achieved. Therefore, it is not just a continuous tick-box exercise.