Hon Dr DAVID CLARK (Minister of Commerce and Consumer Affairs): Well, obviously, I did cover this off in my introductory remarks, as the member notes. I stand by the view that a system that enables two records to be compared with each other is better than one that has two different types of records. The whole point here is to have comparable records. So if somebody is a climate reporting entity and they don't believe they have substantial matters to disclose, they still would have to, as the bill was originally worded, demonstrate that. That was believed to be quite onerous, actually, because they would have to go through a process of providing an alternative type of report. We would have two different types of report then: one which demonstrates and seeks assurance around not needing to disclose, and one which is around disclosure. So it was deemed to be much more sensible to have a system where all reporting entities prepare the same climate statements, and those that identify minimal climate risks will have less to disclose.