I don't have too much to add to what's been said by my colleagues already.
I absolutely agree that it would be convenient for very small businesses to have supports or to have special considerations in the case of very small businesses in particularly low-risk sectors, for example, when it comes to this.
I would also echo that perhaps an advantage of having an entity list is that it is publicly available. Having that entity list be transparently communicated would also create a publicly available database of entities where there is suspicion of forced labour, which is also, across the board, something that would improve ease of business practices for businesses looking for that information.
