Up to now 82 per cent have started taking the necessary measures, and 18 per cent have implemented the new rules. Just over half of all respondents reckon that investment costs are between one and five million euros, while 12.5 per cent are expecting to invest between ten and 100 million euros. 25 per cent are anticipating even higher expenses. A large proportion of respondents (68 per cent) said they found it difficult to estimate the costs. Will it be necessary to invest more in machinery, IT, software, the process chain or perhaps production or logistics?