Placing such a requirement on directors is bound to change their priorities. They are bound to say their main priority – we have heard most of this today – is to make sure they do not break the law. That should not be their main priority but one of them. Their main priority should be to make sure the company succeeds, thrives, creates jobs and is successful. That is what has made this nation successful in recent years. This provision will turn directors into investigators rather than entrepreneurs whose main job is to focus on making a business succeed. It will prove seriously counterproductive to that very objective, the strength of Irish business and, therefore, the whole economy.