Hon Dr DAVID CLARK (Minister of Commerce and Consumer Affairs): This is a new point the member's raised. In addition to climate standards, the XRB intends to issue an adoption standard which lays out a pathway for climate reporting entities to adopt some of the more challenging disclosure requirements. Adoption standards offer various provisions to entities when a new standard or new requirements are to be applied for the first time and can include practical expedience, phased adoption, or relief from providing comparative information. It's a recognition that for those who are doing it the first time, a more pragmatic approach will be taken.