It doesn't really matter how they comply, so long as the punishment for bon-compliance is serious enough to motivate a good-faith attempt. I'm wary of jumping right into encoding specifics into legislation. That said, I'll be surprised if this actually has the necessary teeth.
Bankruptcy is a universal get-out-of-punishment free card. At least, if you're a corporation large enough and foresighted enough to shove your liabilities off onto a fictional subsidiary before starting.