I think the general approach is that you start with large companies. The emphasis is on scope 1 and scope 2. It's essentially what companies can directly measure. Most of the emissions, usually, are scope 3. For an auto manufacturer, let's say, it's mostly people using their cars who create emissions. It's not the building of the cars. The expectation is that they have a longer—several years—on-ramp to get to scope 3, at which time they need to understand the emissions embedded within their value chains. This is the approach that has been taken in Europe and, I believe, in the U.K. It seems to be the logical one.
Of course, you need to be helping parts of the economy get ready for these new regulations. We need to support industries. Audit industries are able to come in and help companies understand how they can disclose effectively.