Company Law Reform Bill [HL]

My Lords, Amendment No. 194B does not add very much to what the Government have already said. I am deeply concerned about environmental matters and I am deeply concerned about employee matters. But I really do not know why it is asserted that the amendment adds anything to the obligations that are already imposed. I see no value in putting in other words than those that the Government assert to be essential. My noble friend’s amendment is perfectly adequate. However, I am a little concerned about the words ““where appropriate””. Perhaps my noble friend can tell the House exactly what is meant by that.