The clause is clearly intended to act essentially as a safe harbour clause. I want some clarification from the Minister of whether it will apply to all companies, not just quoted companies and those who have to do a business review. Clearly, we would like to see the business review used as a method of promoting corporate and social responsibility among as many private companies as possible. It is therefore important that the safe harbour will apply to all companies, not just quoted companies doing the business review. If the Minister can provide that assurance, it would be very helpful.