Generally speaking, the requirements require scope 1, scope 2 and scope 3 reporting. There's a value chain dimension to scope 3 reporting such that if you're one who inputs into the production of various economic activities or products, that's important to take into account.
As it's being set out, there will be a need for smaller and medium-sized industry to report that type of information. I think there is a recognition, however, that for smaller and medium-sized entities to report that information, they'd need to be on the same scale as a large company or financial institution, so there will need to be some tailoring of those regulatory standards.