The XRB has already started consulting with affected entities. On 20 October, which is tomorrow, it will launch its consultation on the governance and risk management sections of the proposed climate-related disclosure standards. Climate reporting entities will have ample opportunity to provide feedback on the proposed climate standard that may apply to them. That is the fundamental point. Once the XRB has issued a climate standard that applies to that entity, the disclosure obligations apply to accounting periods that commence on or after the date that standard is issued.