### 7. highlights the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases; takes note that the contribution to the deactivation and the decommissioning phases were estimated at eur 95 540 000 and eur 180 200 000; is concerned that the contribution for the operational phase has not yet been estimated; takes note of the joint undertaking’s reply that reports its estimated cost for the period until end-2035; moreover , the iter project will continue to operate until 2042 , the date of the end of the iter agreement and eu will continue to contribute to the iter costs until then; notes that these additional costs comprise the final one year of cash contributions towards the operations phase and decommissioning phase and the full costs of the deactivation phase; ### 7. highlights the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases; takes note that the contribution to the deactivation and the decommissioning phases were estimated at eur 95 540 000 and eur 180 200 000; the iter project will continue to operate until 2042 , the date of the end of the iter agreement and eu will continue to contribute to the iter costs until then; notes that these additional costs comprise the final one year of cash contributions towards the operations phase and decommissioning phase and the full costs of the deactivation phase;


### 19. observes that the european court of justice delivered its judgement on january 2018 , annulling the results of the selection procedure including the persons hired from the reserve list; however the joint undertaking in april 2018 submitted its appeal to the court , contesting the decisions to annul the reserve list and the decisions to hire the candidates; notes that the advocate general delivered his opinion in january 2019 and he agrees with the joint undertaking arguments and suggests to the court to annul the general court’s judgement in its part which annulled the hiring decisions but not the reserve list; however , points out that the court will deliver its judgment on the appeal; ### 19. observes that the european court of justice has annulled the results of one of the joint undertaking’s selection procedures including the persons hired from the reserve list;


### 1. grants the executive director of the european insurance and occupational pensions authority discharge in respect of the implementation of the autority’s budget for the financial year 2018 / postpones its decision on granting the executive director of the european insurance and occupational pensions authority discharge in respect of the implementation of the budget of the authority for the financial year 2018; ### 1. grants the executive director of the european insurance and occupational pensions authority discharge in respect of the implementation of the autority’s budget for the financial year 2018


### 6. recalls that 100 % of the budgetary surplus has been allocated to the commission whereas member states consider that 60 % thereof should be refunded to them; calls on the commission to resolve that issue. ### 6. recalls that 100 % of the budgetary surplus has been allocated to the commission whereas member states consider that 60 % thereof should be refunded to them; calls on the commission to agree to refund 60 % of any future budgetary surplus to the member states;


### 1. grants the executive director of the european gnss agency discharge in respect of the implementation of the agency’s budget for the financial year 2018/ postpones its decision on granting the executive director of the european gnss agency discharge in respect of the implementation of the agency’s budget for the financial year 2018; ### 1. grants the executive director of the european gnss agency discharge in respect of the implementation of the agency’s budget for the financial year 2018;


### 1. grants the director of the european union agency for the cooperation of energy regulators discharge in respect of the implementation of the agency’s budget for the financial year 2018 / postpones its decision on granting the director of the european union agency for the cooperation of energy regulators discharge in respect of the implementation of the agency’s budget for the financial year 2018; ### 1. grants the director of the european union agency for the cooperation of energy regulators discharge in respect of the implementation of the agency’s budget for the financial year 2018;


### 1. grants the director of the office of the body of european regulators for electronic communications discharge in respect of the implementation of the office’s budget for the financial year 2018 / postpones its decision on granting the director of the office of the body of european regulators for electronic communications discharge in respect of the implementation of the office’s budget for the financial year 2018; ### 1. grants the director of the office of the body of european regulators for electronic communications discharge in respect of the implementation of the office’s budget for the financial year 2018


### 5. notes with concern that the office does not share resources with other agencies due to its limited own resources; notes , however , that in 2014 the office signed a service level agreement with enisa for sharing resources in the field of internal controls and that the office still makes full use of that agreement; notes with satisfaction that the office started a joint project , signed in 2019 , for sharing it infrastructure with several joint undertakings; ### 5. notes with concern that the office does not share resources with other agencies due to its limited own resources; notes , however , that in 2014 the office signed a service level agreement with enisa for sharing resources in the field of internal controls and which was terminated by enisa as of 1 january 2020 as a result of changes in the structure of enisa due to its expanded new mandate; notes with satisfaction that the office started a joint project for sharing it infrastructure and other it projects with several joint undertakings and other union agencies;


### 9. notes that the office signed a framework contract with one company for the provision of clerical and secretarial support services , but recalls that the loan of staff can only be done through contracts with authorised temporary work agencies and in accordance with directive 2008/104/ec of the european parliament and of the council15 , and with specific rules adopted by the member states; notes with concern that the use of this service contract is not in compliance with eu social and employment rules and exposes the office to legal and reputational risks; takes notes of the office’s reply that following an open tender procedure , the office concluded a framework contract for the provision of clerical and secretarial support services to the office , guaranteed over the whole duration of the contract , which is different from the use of interim workers; calls , however , on the office to use this service contract for the provision of labour in compliance with the applicable eu and national legal framework; ### 9. notes that the office signed a framework contract with one company for the provision of clerical and secretarial support services , but recalls that the loan of staff can only be done through contracts with authorised temporary work agencies and in accordance with directive 2008/104/ec of the european parliament and of the council15 , and with specific rules adopted by the member states; notes with concern that the use of this service contract is not in compliance with eu social and employment rules and exposes the office to legal and reputational risks; takes notes of the office’s reply that following an open tender procedure , the office concluded a framework contract for the provision of clerical and secretarial support services to the office , guaranteed over the whole duration of the contract , which is different from the use of interim workers; notes that according to the tender specifications of the framework contract , which are annexed to it , the contractor has the obligation to comply with the applicable eu and national legal framework;


### 1. notes the union’s focus on serious and sound financial management issues and underlines the importance of increasing the attribution of funds aiming to support good governance , democracy and the rule of law in developing countries; ### 1. notes the union’s focus on serious and sound financial management issues and underlines the importance of increasing the attribution of funds aiming to support good governance , capacity building , democracy and the rule of law in developing countries;


### 3. considers that the design of the european union emergency trust fund (‘eutf’) should have a clearer shape; is confident that dg devco will follow the recommendations made in the court of auditors' special report 32/2018; ### 3. considers that the design of the european union emergency trust fund (eutf) should have a clearer shape and objectives; is confident that dg devco will follow the recommendations made in the court of auditors' special report 32/2018;


### 26. encourages the committee to explore specific incentives and measures successfully implemented in other entities to promote women’s access to management positions , such as the formal recognition of management responsibilities below head of unit level , mentoring support and pre-managerial trainings; believes that the committee should set more ambitious targets on gender balance to make the working environment fairer and more diverse and attractive; suggests the appointment of an equal opportunity officer to facilitate actions on the ground in this regard; ### 26. encourages the committee to explore specific incentives and measures successfully implemented in other entities to promote women’s access to management positions , such as the formal recognition of management responsibilities below head of unit level , mentoring support and pre-managerial trainings; believes that the committee should set more ambitious targets on gender balance to make the working environment fairer and more diverse and attractive;


### 27. notes that the committee employs staff from all member states; observes that , as regards the geographical distribution of managers , 15 % of managers were from eu-13 member states in december 2020 (compared to 19 % in 2019); encourages the committee to maintain its commitment towards a diversification of its workforce by taking into account the geographical distribution , and in particular the current shortfall of eu-13 managers , in succession planning; ### 27. notes that the committee employs staff from all member states; observes that , as regards the geographical distribution of managers , only 15 % of managers were from eu-13 member states in december 2020 (compared to 19 % in 2019); encourages the committee to maintain its commitment towards a diversification of its workforce by taking into account the geographical distribution , and in particular the current shortfall of eu-13 managers , in succession planning;


### 58. welcomes the integration of sustainability , environmental and accessibility standards , including those of the union eco-management and audit scheme (emas) , as part of the buildings strategy of the committee and the cor; notes that since the setting up of their environmental management system , the committee and the eesc have taken various actions with the aim of improving the energy performance of their buildings and reducing their carbon footprint; is aware that a study on the carbon neutrality of the committee and the cor by 2030 is on-going; welcomes the participation of the committee in parliament’s offsetting of greenhouse gas emissions’ scheme; ### 58. welcomes the integration of sustainability , environmental and accessibility standards , including those of the union eco-management and audit scheme (emas) , as part of the buildings strategy of the committee and the cor; notes that since the setting up of their environmental management system , the committee and the eesc have taken various actions with the aim of improving the energy performance of their buildings and reducing their carbon footprint; is aware that a study on the carbon neutrality of the committee and the cor by 2030 is on-going; welcomes the participation of the committee in parliament’s offsetting of greenhouse gas emissions’ scheme; further encourages the committee to install solar panels on all buildings in order to increase carbon efficiency;


### 1. grants the director of the european institute for gender equality discharge in respect of the implementation of the institute’s budget for the financial year 2020 / postpones its decision on granting the director of the european institute for gender equality discharge in respect of the implementation of the budget of the institute for the financial year 2020; ### 1. postpones its decision on granting the director of the european institute for gender equality discharge in respect of the implementation of the budget of the institute for the financial year 2020;


### 7. notes the gender distribution in senior management (1 man (25 %) and 3 women (75 %)) , on the management board (7 men (21 ,9 %) and 25 women (78 ,1 %)) and for staff overall (11 men (23 ,4 %) and 36 women (76 ,6 %)); notes that the institute , excluding applications for traineeships and seconded national expert posts , received 142 applications in 2020 , 67 % of which were submitted by women , representing an improvement compared to 2019 , when 87 % of the applications were submitted by women; ### 7. notes the gender distribution in senior management (1 man (25 %) and 3 women (75 %)) , on the management board (7 men (21 ,9 %) and 25 women (78 ,1 %)) and for staff overall (11 men (23 ,4 %) and 36 women (76 ,6 %)); notes that the institute , excluding applications for traineeships and seconded national expert posts , received 142 applications in 2020 , 67 % of which were submitted by women , representing an improvement compared to 2019 , when 87 % of the applications were submitted by women; points out , however , that , in the recruitment of new staff and in connection with promotions , the agency should bear in mind that candidates’ skills , knowledge and experience are the most important factors; points out that the need for a geographical balance among staff members should also be borne in mind;


### 5. notes that following the pandemic outbreak some budget lines were underutilised , such as missions (by 15 ,75 %) , publications (by 42 ,75 %) , interpretation costs (by 30 ,77 %) , energy consumption , and meetings , representation expenses and salaries; notes that the savings in salaries were also due to fewer recruitments and a salary increase smaller than expected; notes , in contrast to the savings , the increase of costs related to it (amounting to 30 ,77 %) , medical service (amounting to 214 ,29 %) and security (amounting to 288 ,10 %); further notes that in the course of the financial year , the court effected 22 budgetary transfers between the mentioned budget lines , amounting to eur 4 051 000 in total; ### 5. notes that following the pandemic outbreak some budget lines were underutilised , such as missions (by 15 ,75 %) , publications (by 42 ,75 %) , interpretation costs (by 30 ,77 %) , energy consumption , and meetings , representation expenses and salaries; notes that the savings in salaries were also due to fewer recruitments and a salary increase smaller than expected; notes , in contrast to the savings , the increase of costs related to it (amounting to 30 ,77 %) , medical service (amounting to 214 ,29 %) and security (amounting to 288 ,10 %); further notes that in the course of the financial year , the court effected 22 budgetary transfers between the mentioned budget lines , amounting to eur 4 051 000 in total; calls on the court to invest the savings of 2020 in the recruitment of the additional personnel to audit payments and transfers executed under the nextgenerationeu; recommends that a proportionate request be submitted for additional funding under the budgetary procedure for the year 2023 in order to produce detailed and publicly available reports on national recovery and resilience plans;


### 57. notes that the total greenhouse gas output of the court in 2020 was 14 % less than in 2014 when co2 emissions started to be measured; is aware that following the results of an external audit , the court’s emas certification has been renewed for the 2020-2022 period; ### 57. notes that the total greenhouse gas output of the court in 2020 was 14 % less than in 2014 when co2 emissions started to be measured; is aware that following the results of an external audit , the court’s emas certification has been renewed for the 2020-2022 period; further encourages the court to install solar panels on all buildings in order to increase the institution's carbon efficiency;


### 22. maintains that all of the eib’s financial flows should be fully consistent with net-zero emissions by 2050 at the latest and with the eu’s increased climate objective for 2030; insists that the climate transition must be inclusive and fair and that green investments must be viable; recalls that the eib is expected to leverage its lending , financial instruments , technical assistance and advisory services in order to support citizens and businesses facing socio-economic challenges arising from the transition towards a carbon-neutral economy; ### 22. insists that the climate transition must be inclusive and fair and that green investments must be viable; recalls that the eib is expected to leverage its lending , financial instruments , technical assistance and advisory services in order to support citizens and businesses facing socio-economic challenges arising from the transition towards a carbon-neutral economy;


### 26. on a positive note , highlights that following the appointment of an equal opportunities officer in 2019 , an inter-service task force was set up in 2020 to mainstream equal opportunities into all hr policies and to prepare the five-year strategy (2022-2027); congratulates the initiative of creating contact points for specific issues related to gender , the lgbtiq community and disability in order to encourage bottom-up initiatives and contribute to making the committee a more inclusive workplace; ### 26. on a positive note , highlights that following the appointment of an equal opportunities officer in 2019 , an inter-service task force was set up in 2020 to mainstream equal opportunities into all hr policies and to prepare the five-year strategy (2022-2027); congratulates the initiative of creating contact points for specific issues related to gender and disability in order to encourage bottom-up initiatives and contribute to making the committee a more inclusive workplace;


### 6. notes the gender balance within the agency’s senior management , with 8 out of 9 (88 ,89%) being men; notes the gender balance within the agency’s overall staff , with 41 out of 79 (51 ,90%) being men; notes , regarding the follow-up to the 2019 discharge , the efforts taken by the agency towards a better gender balance at all levels; ### 6. notes the gender balance within the agency’s senior management , with 8 out of 9 (88 ,89%) being men; notes the gender balance within the agency’s overall staff , with 41 out of 79 (51 ,90%) being men; notes , regarding the follow-up to the 2019 discharge , the efforts taken by the agency towards a better gender balance at all levels; points out , however , that , in the recruitment of new staff and in connection with promotions , the agency should bear in mind that candidates’ skills , knowledge and experience are the most important factors; points out that the need for a geographical balance among staff members should also be borne in mind;


### 1. draws attention to the context in which official development assistance (oda) is now provided , marked by the covid pandemic , the aggravating climate crisis , the relentless growth of the needs of humanitarian aid , developing countries’ woefully inadequate financial and other resources to respond to the challenges they face , the reversal of the progress towards key sustainable development goals , including those to eradicate poverty and hunger , and the continued global failure to scale up climate action to the urgent need; ### 1. draws attention to the context in which official development assistance (oda) is now provided , marked by the covid pandemic and the global health crisis , the aggravating climate crisis , the relentless growth of the needs of humanitarian aid caused mainly by rising instability and conflicts in fragile countries , developing countries’ woefully inadequate financial and other resources to respond to the challenges they face , the reversal of the progress towards key sustainable development goals , including those to eradicate poverty and hunger , and to scale up climate action;


### 2. insists that the union and its member states scale up their oda and climate finance so as to honour their commitments , that maximum efficiency of the spending be sought , that policy coherence for development (pcd) be practiced in a more convincing way and that new efforts to create an enabling international environment for domestic resource mobilisation (drm) be made; takes the view that well-functioning pcd and support for drm should be considered part and parcel of sound financial management as these are means to increase the efficiency of eu action which do not need to imply significant additional costs to the union budget; ### 2. insists that the union and its member states scale up their oda so as to honour their commitments , that maximum efficiency of the spending be sought , that policy coherence for development (pcd) be practiced in a more convincing way and that new efforts to create an enabling international environment for domestic resource mobilisation (drm) be made; takes the view that well-functioning pcd and support for drm should be considered part and parcel of sound financial management as these are means to increase the efficiency of eu action which do not need to imply significant additional costs to the union budget;


### 14. notes the gender distribution within the authority’s senior management members , with 3 out of 5 being women (60 %); notes the gender distribution within the authority’s management board , with 3 out of 6 being of the same gender (50 %); further notes the gender distribution within the authority’s overall staff , with 134 out of 250 being men (53 ,60 %); ### 14. notes the gender distribution within the authority’s senior management members , with 3 out of 5 being women (60 %); notes the gender distribution within the authority’s management board , with 3 out of 6 being of the same gender (50 %); further notes the gender distribution within the authority’s overall staff , with 134 out of 250 being men (53 ,60 %); points out , however , that , in the recruitment of new staff and in connection with promotions , the authority should bear in mind that candidates’ skills , knowledge and experience are the most important factors; points out that the need for a geographical balance among staff members should also be borne in mind;


### 35. observes that in 2020 the ombudsman’s staff represented 18 nationalities , which means a slight decrease compared to 2019 , and that management posts are distributed across 4 nationalities (compared to 6 in 2018 and 5 in 2019); calls on the ombudsman to continue its efforts to achieve an acceptable geographical distribution , however taking into account the small size of the office; ### 35. observes that in 2020 the ombudsman’s staff represented 18 nationalities , which means a slight decrease compared to 2019 , and that management posts are distributed across only 4 nationalities (compared to 6 in 2018 and 5 in 2019); calls on the ombudsman to continue its efforts to achieve an acceptable geographical distribution , however taking into account the small size of the office;


### 22. reiterates the importance of addressing the lack of gender balance within the college of judges and the commitment of the parliament’s committee on budgetary control to achieving gender balance; is aware of the fact that the members of the court of justice and of the general court are appointed by common accord of the governments of the member states and that the cjeu has no say over the selection of judges or advocate generals just as neither the council nor parliament have any role in this respect; expresses its disappointment , however , that the structural reform finalised in 2019 had little impact on the issue; calls on the president of the general court to draw the attention of the governments of the member states to the importance of ensuring gender balance in the appointments at the time of partial renewal of the general court; ### 22. is aware of the fact that the members of the court of justice and of the general court are appointed by common accord of the governments of the member states and that the cjeu has no say over the selection of judges or advocate generals just as neither the council nor parliament have any role in this respect;


### 41. notes with interest the high rate of utilisation of e-curia at the cjeu in 2020 , increased during the covid-19 pandemic; ### 41. notes with interest the high rate of utilisation of e-curia at the cjeu in 2020 , increased during the covid-19 pandemic , and encourages the further development of the website;


### 52. welcomes the many actions adopted to implement programmes under the union eco-management and audit scheme (emas) and define the strategy for reducing the carbon footprint while developing clean sources of energy; ### 52. welcomes the many actions adopted to implement programmes under the union eco-management and audit scheme (emas) and define the strategy for reducing the carbon footprint while developing clean sources of energy , for example by installing photovoltaic panels on all cjeu buildings;;


### 34. is aware of the eeas efforts to achieve a meaningful geographical representation while respecting the competences and merits of candidates and reiterates , in this regard , the necessary provision of additional snes to face the eeas’ increasing workload; observes that at the end of 2020 eeas staff included nationals from all member states and welcomes the efforts made by the eeas to keep the human resources network of member states informed about the composition of staff , to publish vacancies and to promote national efforts to increase the number of candidates; ### 34. is aware of the eeas efforts to achieve a meaningful geographical representation while respecting the competences and merits of candidates and reiterates , in this regard , the necessary provision of additional snes to face the eeas’ increasing workload; urges the eeas to continue its efforts to improve the geographical representation , as this is a recurring problem , especially in the positions of heads of delegation and middle and senior management; observes that at the end of 2020 eeas staff included nationals from all member states and welcomes the efforts made by the eeas to keep the human resources network of member states informed about the composition of staff , to publish vacancies and to promote national efforts to increase the number of candidates;


### 35. considers it important to ensure a balanced representation of countries that joined the union after 2004 or later (eu13) and thus , welcomes that the number of staff from these member states at the end of 2020 had increased by 6 % compared to the previous year; points out that the share of eu13 in the eeas staff is 23 % at the end of 2020 , which is more than the share within the union population , which corresponds to 20 %; ### 35. considers it important to ensure a balanced representation of countries that joined the union after 2004 or later (eu13); notes that the number of staff from these member states at the end of 2020 had increased by 6 % compared to the previous year; points out that the share of eu13 in the eeas staff is 23 % at the end of 2020;


### 1. notes growing instability and the rise of unprecedented challenges in the international environment , which increased demands on the union to act as a global player; ### 1. notes growing instability and the rise of unprecedented challenges in the international environment;


### 2. highlights the central role played by the european external action service (eeas) in conducting the union’s external policy and welcomes that it lived up to the many challenges over the 10 years of its existence; notes , however , that enhanced eeas performance has to be underpinned by a corresponding staff increase; calls for sufficient human resources to be made available in order to deliver on the union’s external policy priorities; ### 2. notes that the european external action service (eeas) has existed for 10 years; stresses that member states are facing an economic downturn in the wake of the covid-19 pandemic , which originated in wuhan , china , therefore calls for enhanced eeas performance to be achieved solely through increased cost-efficiency and optimisation; calls for surplus resources to be returned to net paying member states;


### 3. notes the remaining gender and geographical imbalances within the eeas staff , despite slightly positive trends in previous years; reiterates the importance of ensuring a balanced distribution of staff in terms of gender and geographical origin within different categories and grades , particularly at middle and senior management levels; points also to a remaining overrepresentation of some member states’ diplomats among the heads of delegation and calls for further efforts to address those imbalances; ### 3. notes the remaining geographical imbalances within the eeas staff; reiterates the importance of ensuring a balanced distribution of staff in terms of geographical origin within different categories and grades , particularly at middle and senior management levels; points also to a remaining overrepresentation of some member states’ diplomats among the heads of delegation and calls for further efforts to address those imbalances;


### 4. welcomes the eca’s special report on disinformation affecting the union and calls for implementing the eca recommendations in the union’s action plan against disinformation; stresses the continuous need to fight foreign propaganda and expose disinformation and malicious foreign influence; underlines the importance of the eeas strategic communication task force and calls for providing it with the necessary financial and personnel resources; ### 4. takes note of the eca’s special report on disinformation affecting the union which concluded that "it has not delivered all its intended results" and that "there is no monitoring , evaluation and reporting framework accompanying the eu action plan and the european democracy action plan , which undermines accountability" and that "the plans include generic objectives that cannot be measured , several actions that are not time-bound and no provisions for evaluation"; stresses the continuous need to efficiently expose foreign propaganda and disinformation and malicious foreign influence , especially with regard to the chinese origins of covid-19;


### 5. underlines the importance of public diplomacy and strategic communication as an integral aspect of the union's external relations and an instrument to communicate its values and interests and to enhance the union’s visibility; calls on the eeas to continue its efforts to modernise its approaches and invest in new skills and capabilities. ### 5. underlines the importance of member states coordinating public diplomacy and strategic communication as an integral aspect of their international cooperation and an instrument to communicate their shared values and interests; calls on the eeas to continue its efforts to modernise its approaches , increase cost-efficiency and cut costs.


### 8. calls on the commission to submit a legislative proposal on mutual administrative assistance in those areas of european-fund spending that do not so far provide for this practice; encourages the commission to develop a system for the exchange of information between competent authorities to enable cross-checking of accounting records concerning transactions between two or more member states in order to avoid transnational fraud within the structural and investment funds , so as to ensure a cross-cutting approach to the protection of the financial interests of the eu; ### deleted


### 29. observes that , in esif matters , infringements of public procurement rules were the most frequently reported non-fraudulent irregularities , but only in 4 % of these cases was fraud detected; believes that enhanced transparency in public procurement would ensure sounder management of resources; takes the view that reducing single bids , encouraging the adoption of electronic public procurement systems , and providing training on public procurement for micro , small and medium-sized enterprises would help boost participation and facilitate public scrutiny and controls , increase competition in public contracts and allow more efficient use of eu funds in public procurement , while reducing the risk of fraud and irregularities; ### 29. observes that , in esif matters , infringements of public procurement rules were the most frequently reported non-fraudulent irregularities , but only in 4 % of these cases was fraud detected; believes that enhanced transparency in public procurement would ensure sounder management of resources; takes the view that reducing single bids (although not possible in some areas of the economy on account of their specificities) , encouraging the adoption of electronic public procurement systems , and providing training on public procurement for micro , small and medium-sized enterprises would help boost participation and facilitate public scrutiny and controls , increase competition in public contracts and allow more efficient use of eu funds in public procurement , while reducing the risk of fraud and irregularities;


### 35. welcomes the commission’s proposals on the compulsory use of a single integrated it system for data-mining and risk-scoring , on the increased scope and effectiveness of the early detection and exclusion system (edes) and on the enhanced use of digitalisation and technology to increase the efficiency and quality of controls and audits; believes that these measures would strengthen the response to the increased risks of serious irregularities that followed the urgent delivery of funding under pressure in emergency situations; ### 35. notes the commission’s proposals on the use of a single integrated it system for data-mining and risk-scoring , on the increased scope and effectiveness of the early detection and exclusion system (edes) and on the enhanced use of digitalisation and technology to increase the efficiency and quality of controls and audits; believes that the commission’s conclusions are flawed and that the existing dispersed system works well at detecting fraud;


### 46. acknowledges , on customs-related matters , the extremely close operational coordination between olaf , euipo , interpol and the world customs organization (wco); ### 46. strongly welcomes , on customs-related matters , the extremely close operational coordination between olaf , euipo , interpol and the world customs organization (wco);


### 51. believes that uneven and fragmentary legislation across eu member states represents an obstacle to the effectiveness of the protection of the union’s financial interests; ### deleted


### 54. is concerned by the overall lack of action by many member states , which is preventing the creation of a more uniform playing field in the anti-fraud landscape; ### 54. is concerned by the overall lack of action , which is preventing the creation of a more uniform playing field in the anti-fraud landscape;


### 56. recalls that anti-fraud coordination services (afcos) are a requirement in every member state and that they should facilitate effective cooperation and information sharing with olaf; regrets , however , that not all member states effectively entrust their afcos with coordinating the fight against fraud and corruption affecting the eu’s financial interests; maintains that effective coordination at national and eu level can be achieved with the adoption of a national anti-fraud strategy (nafs) that allocates tasks and defines processes and responsibilities clearly; ### 56. recalls that anti-fraud coordination services (afcos) are a requirement in every member state and that they should facilitate effective cooperation and information sharing with olaf; recalls , however , that entrusting additional activities to afcos coordinating the fight against fraud and corruption affecting the eu’s financial interests is optional and remains within the discretion of the member states , in accordance with article 12a of regulation 883/2013;


### 57. observes that not all member states have yet adopted a naf; believes that even in the member states where such strategies have been already adopted , the new anti-fraud landscape has created the need for a revision as the european prosecutor’s office has been operational since june 2021 and the rrf regulation was adopted in february 2021 , and there is the opportunity to reflect significant new risks , such as those associated with the covid-19 pandemic and the implementation of the recovery and resilience plans; ### 57. observes that not all member states have yet adopted a naf;


### 58. appreciates that the commission’s encouragement to member states to adopt an nafs has resulted in a steady increase in the number of strategies adopted; notes that by the end of 2021 , 17 member states had adopted or updated a nafs (up from 10 in 2019 and 14 in 2020); observes that of the 10 member states yet to adopt an nafs , four reported that they were in the process of drafting , or close to adopting a strategy; ### 58. appreciates that the commission’s encouragement to member states to adopt an nafs has resulted in a steady increase in the number of strategies adopted; notes that by the end of 2021 , 17 member states had adopted or updated a nafs (up from 10 in 2019 and 14 in 2020);


### 59. remarks that in the pif report 2021 the commission recommended that member states adopt or revise an nafs in order to take into account rrf-related risks; is aware that the adoption of nafss by the member states is also to be encouraged by the commission’s services under point 37 of the cafs action plan14; calls on the commission and olaf to consider providing support and advice to the member states in a more structured way taking a cross-cutting approach; ### 59. remarks that in the pif report 2021 the commission recommended that member states adopt or revise an nafs in order to take into account rrf-related risks; is aware , however , that adopting an nafs is not an obligation of a member state and does not stem from any legislation – it is only the implementation of the recommendations and good practice recommended by olaf and the commission;


### 60. is aware that in its 2020 pif report the commission made targeted recommendations to member states aiming at enhancing cooperation and strengthening internal control frameworks; notes that attention was drawn to risk assessment and risk management , collection and analysis of data on irregularities and fraud and use of integrated and interoperable information and monitoring systems for the implementation of rrf and eu budget financed activities; regrets that not all the member states have implemented such recommendations , and that some of them have systematically refused to do so; asks the commission to enhance its monitoring actions for those member states that have not provided acceptable justification for declining the follow up to the pif recommendations; ### 60. is aware that in its 2020 pif report the commission made recommendations to member states aiming at enhancing cooperation and strengthening internal control frameworks; notes that attention was drawn to risk assessment and risk management , collection and analysis of data on irregularities and fraud and use of integrated and interoperable information and monitoring systems for the implementation of rrf and eu budget financed activities;


### 61. recalls that member states’ ineffective or untimely cooperation with the eppo and olaf constitutes grounds for action under the conditionality regulation , therefore calls on the eppo and olaf to report each case of lack of compliance with the member states’ obligations to inform , to assist , to take appropriate action and precautionary measures and to ensure appropriate and timely follow up of reports and recommendations; ### 61. reminds the member states of their obligation to cooperate in an effective and timely manner with the eppo and olaf;


### 46. recalls the support by the vast majority of parliament for a single seat to ensure efficient spending of union taxpayers’ money and to assume its institutional responsibility to reduce its carbon footprint; recalls that parliament’s plenary has previously requested a debate on its right to determine its own working arrangements and committed itself to initiating an ordinary treaty revision procedure under article 48 of the treaty on the european union with a view to proposing changes necessary to the treaty on the functioning of the european union and protocol 6 to allow it to decide on the location of its seat and its internal organisation4 ; ### 46. recalls the support by the vast majority of parliament for a single seat to ensure efficient spending of union taxpayers’ money and to assume its institutional responsibility to reduce its carbon footprint; recalls that parliament’s plenary has previously requested a debate on its right to determine its own working arrangements and committed itself to initiating an ordinary treaty revision procedure under article 48 of the treaty on the european union with a view to proposing changes necessary to the treaty on the functioning of the european union and protocol 6 to allow it to decide on the location of its seat and its internal organisation4; calls on the council to take into account parliament's position;


### 69. welcomes the achievements made so far as a result parliament’s gender mainstreaming policy , in reaching gender parity at the level of directors and 40% of women employed at the level of heads of unit; notes that there is still significant room for improvement at the level of directors-general with currently 23% of women employed at this level; calls on parliament to aim to reach gender parity at all three levels by 2024; reiterates that it is essential for staff representatives to be heard when the bureau discusses general matters affecting its staff policy , and repeats its request to the secretary-general to take the appropriate measures to implement this key approach; reiterates its request to the secretary-general to take further steps to ensure transparency and fairness during senior management appointment procedures , in particular in light of the court of justice’s judgment from 14 july 2021 in case t670 / 19 against the european parliament; asks for the full implementation of the measures recommended in parliament’s resolution of 18 april 2018 , notably that officials from staff representative bodies sit on parliament’s senior management selection panels; calls , furthermore , to ensure consistency when it comes to external publications of senior management posts and diligence in the publication of these posts as and when they fall vacant; ### 69. welcomes the achievements made so far as a result parliament’s gender mainstreaming policy , in reaching gender parity at the level of directors and 40% of women employed at the level of heads of unit; notes that there is still significant room for improvement at the level of directors-general with currently 23% of women employed at this level; calls on parliament to aim to reach gender parity at all three levels by 2024; reiterates that it is essential for staff representatives to be heard when the bureau discusses general matters affecting its staff policy , and repeats its request to the secretary-general to take the appropriate measures to implement this key approach; reiterates its request to the secretary-general to take further steps to ensure transparency and fairness during senior management appointment procedures , in particular in light of the court of justice’s judgment from 14 july 2021 in case t670 / 19 against the european parliament; reiterates its call on the secretary-general to insist on the need for a genuine geographical balance in the form of proportional representation of all member states at all levels of staff , including top management; asks for the full implementation of the measures recommended in parliament’s resolution of 18 april 2018 , notably that officials from staff representative bodies sit on parliament’s senior management selection panels; calls , furthermore , to ensure consistency when it comes to external publications of senior management posts and diligence in the publication of these posts as and when they fall vacant;


### 7. notes the gender balance within the agency’s senior management , with 3 out of 3 (100 %) being men; notes the gender balance within the agency’s administrative board members , with 24 out of 28 (85 ,71 %) being men; further notes the gender balance within the agency’s overall staff , with 135 out of 202 (66 ,83 %) being men; ### 7. notes the gender balance within the agency’s senior management , with 3 out of 3 (100 %) being men; notes the gender balance within the agency’s administrative board members , with 24 out of 28 (85 ,71 %) being men; further notes the gender balance within the agency’s overall staff , with 135 out of 202 (66 ,83 %) being men; points out , however , that , in the recruitment of new staff and in connection with promotions , the agency should bear in mind that candidates’ skills , knowledge and experience are the most important factors; points out that the need for a geographical balance among staff members should also be borne in mind;


### 9. notes with satisfaction that the authority reported that it employs staff of 28 nationalities , of whom the authority reports that 48 ,8 % are women and 51 ,2 % are men; notes that 83 % of senior management are men and 17 % are women , identical to last year; ### 9. notes with satisfaction that the authority reported that it employs staff of 28 nationalities , of whom the authority reports that 48 ,8 % are women and 51 ,2 % are men; notes that 83 % of senior management are men and 17 % are women , identical to last year; points out , however , that , in the recruitment of new staff and in connection with promotions , the authority should bear in mind that candidates’ skills , knowledge and experience are the most important factors; points out that the need for a geographical balance among staff members should also be borne in mind;


### 2. shares with concern the court’s observation that to compensate for a shortage of posts the authority relies on interim staff , which may cause dependencies on the interim work agencies and pose risks of inadequate supervision of complex work by external contractors and contractual litigation issues; ### 2. shares with concern the court’s observation that to compensate for a shortage of posts the authority relies on interim staff , which may cause dependencies on the interim work agencies and pose risks of inadequate supervision of complex work by external contractors and contractual litigation issues because of blurred responsibilities;


### 2. shares with concern the court’s observation that to compensate for a shortage of posts the authority relies increasingly on consultants and interim staff , which may pose risks of inadequate supervision of complex work by external contractors and contractual litigation issues; ### 2. shares with concern the court’s observation that to compensate for a shortage of posts the authority relies increasingly on consultants and interim staff , which may pose risks of inadequate supervision of complex work by external contractors and contractual litigation issues because of blurred responsibilities;


### 5. reiterates that surpluses and deficits from fees charged to credit rating agencies and trade repositories can lead to a cross-financing of activities , which should be brought to an end; calls on the commission to present a legislative proposal to this affect; ### 5. reiterates that the surpluses and deficits from the fees charged to credit rating agencies and trade repositories can lead to an annual cross-financing of activities , which should be brought to an end; calls on the commission to present a legislative proposal to this effect;


### 8. notes that the overall utilisation rates for commitment and payment appropriations were 87 ,40 % and 75 ,87 % , respectively; notes from the court’s report that the low implementation of the available commitment appropriations was due to the 2019 call evaluation resulting in a lower than expected number of proposals eligible for funding under a specific topic; notes , furthermore , that the operational budget achieved an implementation rate of 87 %; ### 8. notes that the overall utilisation rates for commitment and payment appropriations were 87 ,40 % and 75 ,87 % , respectively; notes from the court’s report that the low implementation of the available commitment appropriations was due to the 2019 call evaluation resulting in a lower than expected number of proposals eligible for funding under a specific topic; notes , furthermore , that the operational budget of commitment appropriations achieved an implementation rate of 87 %;


### 10. notes that out of the maximum of eur 975 000 000 of union cash contribution to be allocated to the joint undertaking over its life span , by the end of 2019 the union contributed a total amount of eur 414 638 000 , and in particular the contribution for the year 2019 was eur 133 608 895 for commitment appropriations and eur 145 833 500 for payment appropriations; ### 10. notes that out of the maximum of eur 975 000 000 of union cash contribution to be allocated to the joint undertaking over its life span , by the end of 2019 the union contributed a total amount of eur 414 638 000 , and in particular the contribution for the year 2019 was eur 150 032 737;


### 10. welcomes the fact that the proportion of women in managerial posts – 39 % in 2019 – has continued to increase , and encourages the court of justice to continue the process by actively promoting gender parity in the appointment of judges. ### 10. notes that women occupied 39% of managerial posts in 2019 compared with 37.5% in 2018; points out that the best candidate for a position should always be chosen , regardless of gender or race , as only their previous experience , their cv and their suitability for the position should be considered; expresses its concern about the interference of ideology in staff selection , bearing in mind also that the public wants the highest judicial instance to be made up of the best possible professionals regardless of their physical attributes;


### 3. welcomes the fact that the average length of proceedings before the court of justice decreased in 2019 (14.4 months as against 15.7 months in 2018) and that the average length of proceedings before the general court fell markedly (16.9 months as against 20 months in 2018); observes , however , that the figure for the general court is still higher than in 2017 (16.4 months); ### 3. welcomes the fact that the average length of proceedings before the court of justice decreased in 2019 (14.4 months as against 15.7 months in 2018) and that the average length of proceedings before the general court fell markedly (16.9 months as against 20 months in 2018); observes , however , that the figure for the general court is still higher than in 2017 (16.4 months) and considers that it should give priority to the most important cases and reach its judgments more rapidly;


### 1. notes growing instability and the rise of unprecedented challenges in the international environment , which increased demands on the union to act as a global player; highlights the european external action service’s (eeas) central role in conducting the external policy of the union; notes that the eeas’s enhanced role has not been underpinned by a corresponding staff increase; calls for sufficient human resources to be made available in order not to put at risk the union’s effectiveness on the international scene; ### 1. states that national diplomatic services and embassies are the legitimate representatives of the member states in connection with fair and balanced international relations; emphasises that it is not the job of the eeas to take their place; calls therefore for a significant reduction in eeas appropriations and staff; calls also for the eeas to end its recruitment and calls on member states and their diplomatic services to react accordingly;


### 6. notes the geographical imbalances in the composition of the eeas staff; stresses that the eeas , like all european institutions , must ensure that all member states are proportionally represented while at the same time respecting the competences and merits of the candidates; calls on the eeas to enhance the geographical balance in order to have a proper representation of nationals from all member states , reflecting the diversity of member states; ### 6. notes the geographical imbalances in the composition of the eeas staff , especially as regards to top grading posts; stresses that the eeas , like all european institutions , must ensure that all member states are proportionally represented while at the same time respecting the competences and merits of the candidates; calls on the eeas to enhance the geographical balance in order to have a proper representation of nationals from all member states , reflecting the diversity of member states;


### 3. stresses the importance of continuing to improve the rationalisation and modernisation of the financial and administrative management; welcomes the ongoing discussions on the eeas budget simplifications and calls on modernising and simplifying the eeas administration , also through full implementation of the “innovative 2019” project; ### 3. stresses the importance of continuing to improve the rationalisation and modernisation of the financial and administrative management; takes note of the ongoing discussions on the eeas budget simplifications and calls on modernising and simplifying the eeas administration , also through full implementation of the “innovative 2019” project;


### 4. stresses the need to fight foreign propaganda and to expose disinformation and malicious foreign influence; underlines the importance of the eeas strategic communication task force and calls for the broadening of its mandate , including in relation to state sponsored disinformation originating in china , and providing it with further necessary financial and human resources; ### 4. underlines the fact that the supposed fight against foreign disinformation is in fact simply further undermining the right to information; is concerned at eeas initiatives in this area , which seek to restrict freedom of information , in particular in the digital field;


### 20. reiterates its call on the secretary-general to insist on the need for real geographical balance in terms of proportional representation of all member states at all levels of staff , including top management; stresses the importance of increasing the attractiveness of parliament as an employer throughout all member states; ### 20. reiterates its call on the secretary-general to insist on the need for real geographical balance in terms of proportional representation of all member states at all levels of staff , including top management; notes the difficulties parliament encountered in recruiting some nationalities; stresses the importance of increasing the attractiveness of parliament as an employer throughout all member states;


### (2) the system established by regulation (ec) no 182/2011 has , overall , proven to work well in practice and struck an appropriate institutional balance as regards the roles of the commission and the other actors involved. that system should therefore continue to function unchanged except for certain targeted amendments concerning specific aspects of procedure at the level of the appeal committee. these amendments are intended to ensure wider political accountability and ownership of politically sensitive implementing acts without , however , modifying the legal and institutional responsibilities for implementing acts as organised by regulation (eu) no 182/2011. ### (2) the system established by regulation (ec) no 182/2011 has , overall , proven to work well in practice and struck an appropriate institutional balance as regards the roles of the commission and the other actors involved. that system should therefore continue to function unchanged except for certain targeted amendments concerning specific aspects of procedure at the level of the appeal committee. these amendments are intended to ensure wider political accountability and ownership of politically sensitive implementing acts , taking account of the precautionary principle without , however , weakening the risk assessment carried out by the eu’s assessment agencies , and without modifying the legal and institutional responsibilities for implementing acts as organised by regulation (eu) no 182/2011.


### (7) while the commission is empowered to decide in such cases , due to the particular sensitivity of the issues at stake , member states should also fully assume their responsibility in the decision-making process. this , however , is not the case when member states are not able to reach a qualified majority , due to , amongst others , a significant number of abstentions or non-appearances at the moment of the vote. ### (7) while the commission is empowered to decide in such cases , due to the particular sensitivity of the issues at stake , member states should also fully assume their responsibility in the decision-making process. this , however , is not the case when member states are not able to reach a qualified majority.


### (8) in order to increase the added value of the appeal committee its role should therefore be strengthened by providing for the possibility of holding a further meeting of the appeal committee whenever no opinion is delivered. the appropriate level of representation at the further meeting of the appeal committee should be ministerial level , to ensure a political discussion. to allow the organisation of such a further meeting the timeframe for the appeal committee to deliver an opinion should be extended. ### deleted


### (9) the voting rules for the appeal committee should be changed in order to reduce the risk of no opinion being delivered and to provide an incentive for member state representatives to take a clear position. to this end only member states which are present or represented , and which do not abstain , should be considered as participating member states for the calculation of the qualified majority. in order to ensure that the voting outcome is representative a vote should only be considered valid if a simple majority of the member states are participating members of the appeal committee. if the quorum is not reached before expiry of the time-limit for the committee to take a decision , it will be considered that the committee delivered no opinion , as is the case today. ### deleted


### (10) the commission should have the possibility , in specific cases , to ask the council to indicate its views and orientation on the wider implications of the absence of an opinion , including the institutional , legal , political and international implications. the commission should take account of any position expressed by the council within 3 months after the referral. in duly justified cases , the commission may indicate a shorter deadline in the referral. ### deleted


### (11) transparency on the votes of member state representatives at the appeal committee level should be increased and the individual member state representatives' votes should be made public. ### (11) transparency on the votes of member state representatives at the appeal committee level should be increased and the individual member state representatives' votes , and the composition of the committees , should be made public and should be accompanied by a justification to help citizens understand the outcome of the vote.


### (1) in article 3(7) , the following sixth subparagraph is added: ### deleted


### where no opinion is delivered in the appeal committee pursuant to the second subparagraph of article 6(3) , the chair may decide that the appeal committee shall hold a further meeting , at ministerial level. in such cases the appeal committee shall deliver its opinion within 3 months of the initial date of referral. ### where no opinion is delivered in the appeal committee pursuant to the second subparagraph of article 6(3) , the chair may decide , in agreement with the majority of member states present at the time of the vote , that the appeal committee shall hold a further meeting , at ministerial level. in such cases the appeal committee shall deliver its opinion within 3 months of the initial date of referral.


### in paragraph 1 , the following second subparagraph is added: ### deleted


### the voting results including , in the case of the appeal committee , the votes expressed by the representative of each member state; ### the voting results including , in the case of the appeal committee , the votes expressed by the representative of each member state , along with the justification;


### (6) that discretion is , however , significantly reduced in cases relating to the authorisation of products or substances , such as in the area of genetically modified food and feed , as the commission is obliged to adopt a decision within a reasonable time and cannot abstain from taking a decision. ### (6) that discretion is , however , significantly reduced in cases relating to the authorisation of products or substances , such as in the area of genetically modified food and feed , as the commission is obliged to adopt a decision within a reasonable time and cannot abstain from taking a decision. the european ombudsman pointed out in her decision on complaint 1582/2014 that the commission must comply with the existing legal requirements regarding the timescales for the authorisation of genetically modified food and feed.


### (2) esap is to be established in accordance with regulation (eu) xxx/xxx of the european parliament and of the council [esap regulation]19 in order to enable an easy access to data for decision makers in the economy and society to make sound decisions that serve the efficient functioning of the market. rolling out common european data spaces in crucial sectors , including the financial sector , would serve that purpose. the financial world is expected to undergo a digital transformation in the coming years , and the union should support this , in particular by promoting data-driven finance. furthermore , putting sustainable finance at the heart of the financial system is a key means to achieving a green transition of the union economy. for the green transition to succeed through sustainable finance , it is essential that information related to the sustainability of businesses is easily accessible to investors so that they are better informed when making decisions about investments. for those purposes , public access to financial and non-financial information on natural or natural persons required to make information public , or submitting financial and sustainability-related information about their economic activities to a collection body on a voluntary basis (‘entities’) needs to be improved. an efficient means to do so at union level is to establish a centralised platform , esap , giving electronic access to all relevant information. ### (2) esap is to be established in accordance with regulation (eu) xxx/xxx of the european parliament and of the council [esap regulation]19 in order to enable an easy access to data for decision makers in the economy and society to make sound decisions that serve the efficient functioning of the market. rolling out common european data spaces in crucial sectors , including the financial sector , would serve that purpose. the financial world is expected to undergo a digital transformation in the coming years. furthermore , putting sustainable finance at the heart of the financial system is a key means to achieving a green transition of the union economy. for the green transition to succeed through sustainable finance , it is essential that information related to the sustainability of businesses is easily accessible to investors so that they are better informed when making decisions about investments. for those purposes , public access to financial and non-financial information on natural or natural persons required to make said information public , or submitting financial and sustainability-related information about their economic activities to a collection body on a voluntary basis (‘entities’) needs to be improved. an efficient means to do so at union level is to establish a centralised platform , esap , giving electronic access to all relevant information.


### (3) esap should provide the public with an easy centralised access to information about entities and their products in relation to financial services , capital markets and sustainability that entities and authorities are required to publish in accordance with a number of directives in that field . in any case , any natural or legal person may submit information about its economic activities of relevance to financial services , or to capital markets or concerning sustainability to a collection body with a view to making that information accessible on esap in accordance with article 3 of regulation (eu) xxx/xxx [esap regulation]. ### (3) esap should ensure an easy centralised access to relevant information about entities and their products in relation to financial services , capital markets and sustainability that entities and authorities are required to publish in accordance with a number of directives in that field . in any case , any natural or legal person may submit information about its economic activities of relevance to financial services , or to capital markets or concerning sustainability to a collection body with a view to making that information accessible on esap in accordance with article 3 of regulation (eu) xxx/xxx [esap regulation].


### (6) to ensure that esap provides timely access to information that is relevant for financial services , capital markets and sustainability as set out in regulation (eu) xxxx/xxx [esap regulation] , entities should submit their information to a collection body at the same time as they make that information public. ### deleted


### — regulation (eu) no 648/2012 on otc derivatives , central counterparties and trade repositories25 ; ### deleted


### — regulation (eu) no 537/2014 on specific requirements regarding statutory audit of public-interest entities29 ; ### deleted


### — regulation (eu) 2020/852 on the establishment of a framework to facilitate sustainable investment42 ; ### deleted


### — regulation (eu) 2021/23 on a framework for the recovery and resolution of central counterparties43 , ### deleted


### [...] ### deleted


### 1. from 1 january 2026 , when making public any information pursuant to article 7(1) , article 7(9) , article 26(4) , article 27(4) , article 27(7) , article 28(2) , article 33(1) , article 33(2) , article 34(1) , article 38(6) , article 39(3) , article 41(2) , article 54(3) , point (e) , article 54(4) , point (f) and article 59(4) , point (j) of this regulation , the csd shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public any information pursuant to article 7(14) of this regulation , the reporting entities shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### that information shall comply with all of the following requirements: ### deleted


### 2. for the purposes of paragraph 1 , point (b)(ii) , the csd shall acquire a legal entity identifier as specified under article 7(4) of regulation (eu) xx/xxxx [esap regulation]. ### deleted


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 12(2) and article 62 , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the name and , where available , the legal entity identifier of the csd as specified under article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 12(2) and article 62 , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma.


### 4. for the purposes of ensuring an efficient collection and administration of data submitted in accordance with paragraph 1 , points (a) and (b) , esma shall develop draft implementing technical standards to specify: ### 4. for the purposes of ensuring an efficient collection and administration of data submitted in accordance with paragraph 1 , esma shall develop draft implementing technical standards to specify:


### the metadata to be included in the information; ### deleted


### the structuring of data in the information; ### deleted


### for which information a machine-readable format is required and which machine-readable format is to be used. ### deleted


### from 1 january 2024 , for the purposes of making accessible on esap the information referred to in articles 25(1) , article 25(4) , and article 26(2) , the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the issuer or , where applicable , the offeror as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2025 , for the purposes of making accessible on esap the information referred to in articles 25(1) , article 25(4) , and article 26(2) , the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the national competent authority. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the issuer or , where applicable , the offeror as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2025 , when making public any information pursuant to article 3(1) , article 3(2) , article 4(1) , article 4(3) , article 4(4) , article 4(5) , article 5(1) and article 10(1) of this regulation , financial market participants and financial advisers shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2026 , when making public any information pursuant to article 3(1) , article 3(2) , article 4(1) , article 4(3) , article 4(4) , article 4(5) , article 5(1) and article 10(1) of this regulation , financial market participants , with an exception for the institutions for occupational retirement provision referred in article 2(1)c of this regulation , and financial advisers shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### (1) in the capital markets union (cmu) action plan15 , the commission proposed to improve public access to entities’ financial and non-financial information by building a european single access point (esap). the commission digital finance strategy16 set out general lines on how europe can support the digital transformation of finance in the coming years , and in particular , to promote a data-driven finance. in the strategy for financing the transition to a sustainable economy17 , the commission placed sustainable finance at the heart of the financial system as a key means to achieve the green transition of the eu economy , as part of the green deal18 . ### (1) in the capital markets union (cmu) action plan15 , the commission proposed to improve public access to entities’ financial and non-financial information , as required by existing legislation , by building a european single access point (esap). the commission digital finance strategy16 set out general lines on how europe can support the digital transformation of finance in the coming years , and in particular , to promote a data-driven finance. in the strategy for financing the transition to a sustainable economy17 , the commission placed sustainable finance at the heart of the financial system as a key means to achieve the green transition of the eu economy , as part of the green deal18 .


### (2) esap is to be established in accordance with regulation (eu) xxx/xxx of the european parliament and of the council [esap regulation]19 in order to enable an easy access to data for decision makers in the economy and society to make sound decisions that serve the efficient functioning of the market. rolling out common european data spaces in crucial sectors , including the financial sector , would serve that purpose. the financial world is expected to undergo a digital transformation in the coming years , and the union should support this , in particular by promoting data-driven finance. furthermore , putting sustainable finance at the heart of the financial system is a key means to achieving a green transition of the union economy. for the green transition to succeed through sustainable finance , it is essential that information related to the sustainability of businesses is easily accessible to investors so that they are better informed when making decisions about investments. for those purposes , public access to financial and non-financial information on natural or legal persons required to make information public , or submitting financial and sustainability-related information about their economic activities to a collection body on a voluntary basis (‘entities’) needs to be improved. an efficient means to do so at union level is to establish a centralised platform , esap , giving electronic access to all relevant information. ### (2) esap is to be established in accordance with regulation (eu) xxx/xxx of the european parliament and of the council [esap regulation]19 in order to enable an easy access to data for decision makers in the economy and society to make sound decisions that serve the efficient functioning of the market. rolling out common european data spaces in crucial sectors , including the financial sector , would serve that purpose. the financial world is expected to undergo a digital transformation in the coming years. furthermore , putting sustainable finance at the heart of the financial system is a key means to achieving a green transition of the union economy. for the green transition to succeed through sustainable finance , it is essential that information related to the sustainability of businesses is easily accessible to investors so that they are better informed when making decisions about investments. for those purposes , public access to financial and non-financial information on natural or legal persons required to make information public , or submitting financial and sustainability-related information about their economic activities to a collection body on a voluntary basis (‘entities’) needs to be improved. an efficient means to do so at union level is to establish a centralised platform , esap , giving electronic access to all relevant information.


### 1. from 1 january 2025 , member states shall ensure that , when making public an information pursuant to article 4(2) , point (c) , article 5(4) , article 6(1) , article 6(2) and article 9(5) of this directive , companies submit at the same time that information to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2025 , member states shall ensure that , when making public an information pursuant to article 4(2) , point (c) , article 5(4) , article 6(1) , article 6(2) and article 9(5) of this directive , companies submit in a timely manner that information to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### 1. from 1 january 2025 , member states shall ensure that , when making public an information pursuant to article 4(2) , point (c) , article 5(4) , article 6(1) , article 6(2) and article 9(5) of this directive , companies submit at the same time that information to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2026 , member states shall ensure that , when making public an information pursuant to article 6(2) and article 9(5) of this directive , companies submit at the same time that information to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### — directive 2006/43/ec on statutory audits of annual accounts and consolidated accounts26 ; ### deleted


### — directive 2013/34/eu on the annual financial statements , consolidated financial statements and related reports of certain types of undertakings31 ; ### deleted


### — directive 2014/59/eu establishing a framework for the recovery and resolution of credit institutions and investment firms33 ; ### deleted


### — directive (eu) 2016/97 on insurance distribution35 ; ### deleted


### — directive (eu) 2016/2341 on the activities and supervision of institutions for occupational retirement provision (iorps)36 ; ### deleted


### — directive (eu) 2019/2034 on the prudential supervision of investment firms37 ; ### deleted


### article 4 ### deleted


### 1. from 1 january 2026 , member states shall ensure that , when making public any information pursuant to article 68(1) , article 76 , article 78(1) of this directive , ucits submit that information at the same time to the relevant collection body referred to in paragraph 3 of this article on for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , member states shall ensure that , when making public any information pursuant to article 68(1) , article 78(1) of this directive , ucits submit that information at the same time to the relevant collection body referred to in paragraph 3 of this article on for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 6(1) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the ucits , as specified pursuant to article 7(4) of that regulation , and include the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 6(1) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the national competent authority. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the ucits , as specified pursuant to article 7(4) of that regulation , and include the type of information as classified pursuant to article 7(4) of that regulation.


### [...] ### deleted


### article 13 ### deleted


### (3) at union level the requirements related to ict risk for the financial sector are currently spread over directives 2006/43/ec ,18 2009/66/ec ,19 2009/138/ec ,20 2011/61/ec ,21 eu/2013/36 ,22 2014/65/eu ,23 (eu) 2015/2366 ,24 (eu) 2016/234125 of the european parliament and of the council and are diverse and occasionally incomplete. in some cases , ict risk has only been implicitly addressed as part of the operational risk , whereas in others it has not been addressed at all. this should be remedied by aligning regulation (eu) xx/20xx of the european parliament and of the council26 [dora] and those acts. this directive puts forward a set of amendments that appear necessary to bring legal clarity and consistency in relation to the application by financial entities that are authorised and supervised in accordance with those directives of various digital operational resilience requirements that are necessary in the pursuit of their activities , thus guaranteeing the smooth functioning of the internal market. ### (3) at union level the requirements related to ict risk for the financial sector are currently spread over directives 2006/43/ec ,18 2009/66/ec ,19 2009/138/ec ,20 2011/61/ec ,21 eu/2013/36 ,22 2014/65/eu ,23 (eu) 2015/2366 ,24 (eu) 2016/234125 of the european parliament and of the council and are diverse and occasionally incomplete. in some cases , ict risk has only been implicitly addressed as part of the operational risk , whereas in others it has not been addressed at all. this should be remedied by aligning regulation (eu) xx/20xx of the european parliament and of the council26 [dora] and those acts. this directive puts forward a set of amendments that appear necessary to bring legal clarity and consistency in relation to the application by financial entities that are authorised and supervised in accordance with those directives of various digital operational resilience requirements that are necessary in the pursuit of their activities , thus guaranteeing the smooth functioning of the internal market , while facilitating proportionality in particular with regards to smes and other small financial entities , other than microenterprises , with the aim of reducing compliance costs.


### (4) in the area of banking services , directive 2013/36/eu on access to the activity of credit institutions and the prudential regulation of credit institutions and investment firms currently sets out only general internal governance rules and operational risk provisions containing requirements for contingency and business continuity plans which implicitly serve as a basis for addressing ict risk management. however , to ensure that ict risk is explicitly addressed , the requirements for contingency and business continuity plans should be amended to include business continuity and disaster recovery plans also for ict risk , in in accordance with the requirements laid down in regulation (eu) 2021/xx [dora]. ### (4) in the area of banking services , directive 2013/36/eu on access to the activity of credit institutions and the prudential regulation of credit institutions and investment firms currently sets out only general internal governance rules and operational risk provisions containing requirements for contingency and business continuity plans which implicitly serve as a basis for addressing ict risk management. however , to ensure that ict risk is explicitly addressed , and in order to provide legal clarity , the requirements for contingency and business continuity plans should be amended in a proportionate way to include business continuity and disaster recovery plans also for ict risk , in accordance with the requirements laid down in regulation (eu) 2021/xx [dora].


### 19. reiterates that asylum seekers , refugees and migrants are particularly vulnerable to trafficking and that special attention should be given to the trafficking of women , children and other vulnerable groups; highlights that there are vulnerabilities and risks at the different stages in the migration process prior to migration itself , en route to the eu , at the destination and on return22 ; ### 19. reiterates that asylum seekers , refugees and migrants are particularly vulnerable to trafficking and that special attention should be given to the trafficking of women , children and other vulnerable groups; highlights that there are vulnerabilities and risks at the different stages in the migration process prior to migration itself , en route to the eu , at the destination and on return22 ; therefore , calls upon the european commission to increase cooperation with third countries to tackle this issue at the root cause , and to examine the possibility of linking cooperation with the use of existing eu financial assistance and other mechanisms;


### 20. highlights the very low number of registered thb victims in international protection procedures; calls on the member states to strengthen the provision of information to arriving individuals , including with the help of translation and interpretation , on their rights and the applicable procedures under eu legislation , including on the possibilities for obtaining support through lawyers and cultural mediators; ### 20. highlights the very low number of registered thb victims in international protection procedures; calls on the member states to strengthen the provision of information to arriving individuals , including with the help of translation and interpretation , on their rights and the applicable procedures under eu legislation;


### 21. points out that in some member states , applicants for international protection who are identified as victims of thb need to change procedures and claim a residence permit under directive 2004/81/ec23 ; calls on the member states to put in place a holistic and multidisciplinary approach ensuring that the anti-trafficking and the asylum procedures are interconnected and complement each other; ### 21. points out that in some member states , applicants for international protection who are identified as victims of thb need to change procedures and claim a residence permit under directive 2004/81/ec23 ; calls on the member states to put in place a holistic and multidisciplinary approach ensuring that the anti-trafficking and the asylum procedures are interconnected and complement each other; emphasises that the concept of asylum must not be diluted by including crime victims;


### 21. points out that in some member states , applicants for international protection who are identified as victims of thb need to change procedures and claim a residence permit under directive 2004/81/ec23; calls on the member states to put in place a holistic and multidisciplinary approach ensuring that the anti-trafficking and the asylum procedures are interconnected and complement each other; ### 21. points out that in some member states , applicants for international protection who are identified as victims of thb need to change procedures and claim a residence permit; calls on the member states to put in place a holistic and multidisciplinary approach ensuring that the anti-trafficking and the asylum procedures are interconnected and complement each other;


### 22. calls on the member states to ensure a coherent application of the provisions set out in the dublin iii regulation , the anti-trafficking directive and the residence permit directive to prevent the practice employed in some member states of transferring victims of human trafficking to the country where they were exploited when they first arrived , thereby leaving them more exposed to the risk of being re-trafficked; ### 22. calls on the member states to ensure a coherent application of the provisions set out in the dublin iii regulation;


### 24. notes that the migration policies of member states , geared towards fighting irregular migration , can have a ‘chilling effect’ among vulnerable migrants and give perpetrators additional leverage to exploit victims with an irregular status24; calls on the member states to decouple migration enforcement actions from law enforcement activities; ### deleted


### 24. notes that the migration policies of member states , geared towards fighting irregular migration , can have a ‘chilling effect’ among vulnerable migrants and give perpetrators additional leverage to exploit victims with an irregular status24 ; calls on the member states to decouple migration enforcement actions from law enforcement activities; ### deleted


### 24. notes that the migration policies of member states , geared towards fighting irregular migration , can have a ‘chilling effect’ among vulnerable migrants and give perpetrators additional leverage to exploit victims with an irregular status24 ; calls on the member states to decouple migration enforcement actions from law enforcement activities; ### 24. notes that a permissive attitude towards illegal migration is ruthlessly exploited by traffickers all along the migration chain; not least since it creates incentives to migrate illegally and furthermore allows traffickers to fly under the radar of law enforcing authorities;


### 26. calls on the member states to focus on identifying child victims and helping them to avail themselves of their rights; emphasises the need for guardians , including temporary guardians as an emergency measure , to be appointed immediately for child victims; ### 26. calls on the member states to focus on identifying child victims and helping them to avail themselves of their rights; emphasises the need for guardians , including temporary guardians as an emergency measure , to be appointed immediately for child victims; emphasises that treatment of children must not be extended to adults who claim to be children , applying age tests whenever the situation calls for it;


### 26. calls on the member states to focus on identifying child victims and helping them to avail themselves of their rights; emphasises the need for guardians , including temporary guardians as an emergency measure , to be appointed immediately for child victims; ### 26. calls on the member states to focus on identifying child victims and helping them to return to their families;


### 29. notes the low number of prosecutions and convictions for the crime of trafficking; urges the member states to take measures to improve the investigation of trafficking cases and to put in place strong criminal sanctions for crimes of human trafficking; ### 29. notes the low number of prosecutions and convictions for the crime of trafficking; urges the member states to take measures to improve the investigation of trafficking cases and to put in place strong criminal sanctions for crimes of human trafficking; whereas the eu is constantly playing a game of catch-up to the modus operandi of human traffickers;


### 29. notes the low number of prosecutions and convictions for the crime of trafficking; urges the member states to take measures to improve the investigation of trafficking cases and to put in place strong criminal sanctions for crimes of human trafficking; ### 29. notes the low number of prosecutions and convictions for the crime of trafficking; urges the member states to take measures to improve the investigation of trafficking cases and to put in place strong criminal sanctions for crimes of human trafficking and migrant smuggling;


### 30. points out that not all member states have introduced legislation relevant to article 18 of the anti-trafficking directive27; notes that the differing legal landscapes on criminalising the use of services exacted from victims may hamper efforts to reduce demand; reiterates its call on the member states to establish the act of knowingly using the services of victims of human trafficking as a criminal offence; ### 30. points out that not all member states have introduced legislation relevant to article 18 of the anti-trafficking directive27; notes that the differing legal landscapes on criminalising the use of services exacted from victims may hamper efforts to reduce demand;


### 31. calls on the member states to adopt clear provisions on the non-prosecution or non-punishment of thb victims and on decoupling protection from cooperation with law enforcement agencies; ### deleted


### 32. stresses the importance of financial investigation and ‘following the money’ as a key strategy for investigating and prosecuting the organised crime networks that profit from thb; calls on the commission to assess and promote the use of existing judicial and police cooperation , and the available tools; ### 32. stresses the importance of financial investigation and ‘following the money’ as a key strategy for investigating and prosecuting the organised crime networks that profit from thb; calls on the commission to assess and promote the use of existing judicial and police cooperation , and the available tools; in this regard calls for an enhanced holistic approach which seeks to increase joined-up thinking across all sectors , such as immigration , employment , work place health and safety , money laundering , and many other sectors;


### 32. stresses the importance of financial investigation and ‘following the money’ as a key strategy for investigating and prosecuting the organised crime networks that profit from thb; calls on the commission to assess and promote the use of existing judicial and police cooperation , and the available tools; ### 32. stresses the importance of financial investigation and ‘following the money’ as a key strategy for investigating and prosecuting the organised crime networks that profit from thb;


### 33. recalls the role of eu agencies in the early identification of victims and the fight against thb; calls for more resources for the justice and home affairs (jha) agencies to enable their staff to be trained and capacity-building instruments to be developed in the area of detecting victims , including the appointment of gender-trained agency officers , especially in the member states faced with increased mixed migratory flows; calls on the commission to develop guidelines to mainstream gender expertise in the activities of law enforcement authorities across the eu; ### 33. recalls the role of eu agencies in the early identification of victims and the fight against thb; calls for more resources for the justice and home affairs (jha) agencies to enable their staff to be trained and capacity-building instruments to be developed in the area of detecting victims;


### 33. recalls the role of eu agencies in the early identification of victims and the fight against thb; calls for more resources for the justice and home affairs (jha) agencies to enable their staff to be trained and capacity-building instruments to be developed in the area of detecting victims , including the appointment of gender-trained agency officers , especially in the member states faced with increased mixed migratory flows; calls on the commission to develop guidelines to mainstream gender expertise in the activities of law enforcement authorities across the eu; ### 33. recalls the role of eu agencies in the early identification of victims and the fight against thb; calls for reshifting of resources in favour of the justice and home affairs (jha) agencies to enable their staff to be trained and capacity-building instruments to be developed in the area of detecting victims , including the appointment of adequately trained agency officers , especially in the member states faced with increased mixed migratory flows; calls on the commission to develop guidelines to mainstream expertise in the activities of law enforcement authorities across the eu;


### 34. calls on the commission to amend the anti-trafficking directive with a view to updating its provisions , including the establishment of specific measures for the prevention and prosecution of trafficking for sexual exploitation as the largest area of thb , to address the use of online technologies in both the proliferation and the prevention of thb , to improve measures for prevention and the early identification of victims , and to strengthen a horizontal gender perspective across all forms of trafficking , as well as to ensure that member states explicitly criminalise the use of all services which involve exploitation; ### 34. calls on the commission to amend the anti-trafficking directive with a view to updating its provisions , including the establishment of specific measures for the prevention and prosecution of trafficking for sexual exploitation as the largest area of thb , and to address the use of online technologies in both the proliferation and the prevention of thb;