There's been a lot of discussion about the necessity of disclosures and whether companies should disclose or not, but it seems to me that the horse has left the barn. It's necessary to have disclosures, to have the clarity and the certainty that our companies need, for many reasons.
Every one of the witnesses has alluded to different things: The cost of capital increases if you don't have disclosures; markets might disappear, especially if it's part of your supply chain; on profitability, returns might be lower. It seems to me that the conversation is really about how we help companies to efficiently, in a way that doesn't overburden them, actually meet these requirements.
Ms. Goodman, you talked about some of the best practices that come from one of the World Bank forums on small and medium-sized enterprises. Do you have any examples of tool kits or the use of AI or digitization that will help these small and medium-sized enterprises to disclose their emissions and go in the right direction?