Sure. Thank you.
The guidance on transition finance takes a look at different approaches, and there is a wide range across countries. Some governments use taxonomies; others provide technology road maps.
It's true that in the last year there has been a lot of activity on transition finance. I would like to reassure you that in this process, first of all, the OECD has been feeding into relevant processes like in the G20 sustainable finance working group. They came up with transition finance principles. We have fed into the international platform on sustainable finance, organized by the European Commission. They came up with principles. We see significant convergence across these instruments. In addition, it's worth noting the U.K.'s transition plan task force.
What the guidance does is recognize a common factor across all of these elements, whether it's corporate sustainability reporting standards, taxonomies or other approaches. This is the centrality of a credible corporate transition plan. It provides 10 different elements for what constitutes a credible transition plan that, when you are making comparisons, you will find is very much in line with many other recommendations.