Thank you for the question.
As I said in my opening statement, we have found that the net zero accelerator is failing to attract the largest emitters. It has steel mills and a cement plant, but that's not a lot of companies when you look at the 55 largest emitters in Canada. This is one of the concerns we expressed in our audit.
The lack of a horizontal industrial policy for Canada and value for money, from a value-for-money perspective, are also among our concerns. The calculation of the value Canada's taxpayers are getting for their money from this fund has not been made public. These examples illustrate the biggest concerns we have about the net zero accelerator.