Thank you very much.
I note that disclosure does come at a cost to businesses. However, there is a cost to inaction as well, and that is lost investment and opportunity. So it's very important to analyze the issue as a whole.
Speaking of small and medium-sized businesses, I will now turn to Ms. Goodman.
Earlier, you and another witness talked about the importance of considering small and medium-sized businesses. You cited OECD data and examples. We're not the only ones making the green transition. Several countries are also moving forward and achieving excellent results. I think we need to adopt best practices.
Can you tell us about best practices for supporting SMEs in the transition, so that they don't miss the opportunities we were talking about earlier?