The future of ODR lies in strategic collaboration between the government, judiciary, technologists, and legal professionals.

Section 166(2) emerges not merely as a statutory directive but as a potential transformative mandate, compelling directors to transcend shareholder primacy and embed climate imperatives within the corporate conscience.

The omission of going concern sales aims to enhance the efficacy of the resolution process by limiting the assessment of commercial viability to the corporate insolvency resolution process stage, while keeping the liquidation process limited to dissolution. However, it fails to take account of the implications of the same, such as the loss of goodwill and employment.