Sue, maybe you could talk about what the TIG members said in the discussion.

Sure.

So I think it was an interesting discussion, and it's worth looking at the paper and listening to the meeting for those who've got a particular interest in the topic.

But my overall takeaway was that, uh, TIG members expressed agreement with the staff view that the GHG emissions disclosure requirements in IFRS S2 apply to biogen-biogenic emissions, so they are, you know, within the scope of the standard, if you like, to provide information about.

And that's because biogenic emissions are GHG emissions as defined because they release greenhouse gas g- uh, gases, uh, which is what the definition in IFRS S2 refers to.

And it is definitely the case, which is where the difference arises with the, uh, Greenhouse Gas Protocol, that S2 isn't specific in its requirements about how to disclose biogenic emissions.

And they are different in nature to other greenhouse gas emissions because of the type of energy that's used in their generation.

Um, so, uh, I think ISSB stakeholders may be watching this closely and asking, you know, "What does this mean for me?" So, Sue, do you want to try and answer that question?