There is a growing trend in the world is to look at holding companies accountable for their social and environmental issues. People are looking not only at the financial information provided by you and the auditor, but they are also looking at what a company is doing as a whole. There is no real guidance from GAAP, but how are you looking at your corporate priorities around the environment and social issues? Will you have something in place if ESG (Environmental, Social, and Governance) reporting will be required to produce for investors and the general public?

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