The ETS is burdensome, inconsistent and contradictory, and potentially damaging to businesses.  Businesses are already struggling to deal with the effects of the pandemic.  At a time of reduced staffing, diminished revenues, and in many cases non-existent profits, layering on more regulatory compliance is counterproductive.  The whistleblower mechanism, which allows for unsubstantiated claims on social media, is wrong. We are all well-aware of the dangers of social media.  Viral media accusations, without merit or substantiation, can destroy a business's reputation overnight.