### while member states should be allowed to set out the details on penalties , those penalties should be proportionate , effective and dissuasive and should be without prejudice to other penalties laid down under union or national law . to ensure an effective and coherent approach by member states , it is necessary to provide for a minimum penalty rate at union level for non - compliance occurring for the first time due to negligence , while reoccurrence should lead to a higher percentage and intentionality may result in the total exclusion from the payment . to ensure proportionality of the penalties , where the non - compliance is of a minor nature and occurs for the first time , member states should be allowed to introduce an early warning system . ### while member states should be allowed to set out the details on penalties , those penalties should be proportionate , effective and dissuasive and should be without prejudice to other penalties laid down under union or national law . to ensure an effective and coherent approach by member states , it is necessary to provide for minimum penalty rates at union level for cases of non - compliance occurring for the first time due to negligence , but where such cases are repeated or intentional , this should potentially result in total exclusion from the payment . to ensure proportionality of the penalties , where the non - compliance is of a minor nature and occurs for the first time , member states should be allowed to introduce an early warning system and a right for beneficiaries to regularise their personal situation .


### studies on the cap and evaluations of measures financed by the funds , including improvement of evaluation methods and exchange of information on practices under the cap , as well as studies carried out with the european investment bank ; ### studies on the cap and evaluations of measures financed by the funds , including improvement of evaluation methods and exchange of information on practices under the cap , including consultations with local , regional , national , and international stakeholders , academic experts , ngos , as well as studies carried out with the european investment bank ;


### the certification body shall have the necessary technical expertise . it shall be operationally independent from the paying agency and the coordinating body concerned as well as from the authority which has accredited that agency and the bodies responsible for the implementation and the monitoring of the cap . ### the certification body shall have the necessary technical expertise , not solely from a financial management aspect but also related to achieving the intended aims of the interventions and payments rewarding public goods . all data and information used to enable the certifying bodies to give assurance that the objectives and targets of the cap are indeed being reached , as well as the assumptions made , shall be made available transparently and shall be evidence based and verifiable by third parties . it shall be operationally independent from the paying agency and the coordinating body concerned as well as from the authority which has accredited that agency and the bodies responsible for the implementation and the monitoring of the cap .


### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation . ### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest or the general interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation .


### at union level , reports by whistleblowers are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law . ### at union level , reports and disclosures by whistleblowers are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law .


### in certain policy areas , breaches of union law may cause serious harm to the public interest , in the sense of creating significant risks for the welfare of society . where weaknesses of enforcement have been identified in those areas , and whistleblowers are in a privileged position to disclose breaches , it is necessary to enhance enforcement by ensuring effective protection of whistleblowers from retaliation and introducing effective reporting channels . ### in certain policy areas , breaches of union law may cause serious harm to the public interest or the general interest , in the sense of creating significant risks for the welfare of society . where weaknesses of enforcement have been identified in those areas , and whistleblowers are in a privileged position to disclose breaches , it is necessary to enhance enforcement by ensuring effective protection of whistleblowers from retaliation and introducing effective , independent reporting channels .


### accordingly , common minimum standards ensuring effective whistleblower protection should apply in those acts and policy areas where i ) there is a need to strengthen enforcement ; ii ) under - reporting by whistleblowers is a key factor affecting enforcement , and iii ) breaches of union law cause serious harm to the public interest . ### accordingly , common minimum standards ensuring effective , unconditional whistleblower protection should apply in all acts and policy areas of the european union , which by their very nature constitute a public and general interest .


### whistleblower protection is necessary to enhance the enforcement of union law on public procurement . in addition to the need of preventing and detecting fraud and corruption in the context of the implementation of the eu budget , including procurement , it is necessary to tackle insufficient enforcement of rules on public procurement by national public authorities and certain public utility operators when purchasing goods , works and services . breaches of such rules create distortions of competition , increase costs for doing business , violate the interests of investors and shareholders and , overall , lower attractiveness for investment and create an uneven level playing field for all businesses across europe , thus affecting the proper functioning of the internal market . ### whistleblower protection is necessary to enhance the enforcement of union law , especially on human rights , public procurement , product safety , transport safety , environmental standards , ecocides , public health , health risks and consumer protection , food safety for people and animals , animal health , animal protection and animal welfare , nuclear safety and radiation protection , privacy and personal data , freedom of the press , the right to competition , financial services and taxation , protection of frail and vulnerable persons and for preventing , detecting and combating fraud , corruption , tax evasion and any other illegal activity in the context of the implementation of the eu budget , including procurement . it is necessary to tackle insufficient enforcement of rules on public procurement by national public authorities and certain public utility operators when purchasing goods , works and services . breaches of such rules create distortions of competition , increase costs for doing business , violate the interests of investors and shareholders and , overall , lower attractiveness for investment and create an uneven level playing field for all businesses across europe , thus affecting the proper functioning of the internal market .


### evidence - gathering , detecting and addressing environmental crimes and unlawful conduct against the protection of the environment remain a challenge and need to be reinforced as acknowledged in the commission communication ' eu actions to improve environmental compliance and governance ' of 18 january 2018 40 . whilst whistleblower protection rules exist at present only in one sectorial instrument on environmental protection 41 , the introduction of such protection appears necessary to ensure effective enforcement of the union environmental acquis , whose breaches can cause serious harm to the public interest with possible spill - over impacts across national borders . this is also relevant in cases where unsafe products can cause environmental harm . __________________ 40 com 10 final . 41 directive 2013 / 30 / eu of the european parliament and of the council of 12 june 2013 on safety of offshore oil and gas operations . ### evidence - gathering , detecting and addressing environmental crimes and unlawful conduct against the protection of the environment remain a challenge and need to be reinforced as acknowledged in the commission communication ' eu actions to improve environmental compliance and governance ' of 18 january 201840 . whilst whistleblower protection rules exist at present only in one sectorial instrument on environmental protection 41 , the introduction of such protection appears necessary to ensure effective enforcement of the union environmental acquis , whose breaches can cause serious harm to the public interest or the general interest with possible spill - over impacts across national borders . this is also relevant in cases where unsafe products can cause environmental harm . __________________ 40 com 10 final . 41 directive 2013 / 30 / eu of the european parliament and of the council of 12 june 2013 on safety of offshore oil and gas operations .


### similar considerations warrant the introduction of whistleblower protection to build upon existing provisions and prevent breaches of eu rules in the area of food chain and in particular on food and feed safety as well as on animal health and welfare . the different union rules developed in these areas are closely interlinked . regulation no 178 / 200242 sets out the general principles and requirements which underpin all union and national measures relating to food and feed , with a particular focus on food safety , in order to ensure a high level of protection of human health and consumers’ interests in relation to food as well as the effective functioning of the internal market . this regulation provides , amongst others , that food and feed business operators are prevented from discouraging their employees and others from cooperating with competent authorities where this may prevent , reduce or eliminate a risk arising from food . the union legislator has taken a similar approach in the area of ‘ animal health law’ through regulation 2016 / 429 establishing the rules for the prevention and control of animal diseases which are transmissible to animals or to humans 43 . __________________ 42 regulation no 178 / 2002 of the european parliament and of the council of 28 january 2002 laying down the general principles and requirements of food law , establishing the european food safety authority and laying down procedures in matters of food safety . 43 oj l 84 , p . 1 ### similar considerations warrant the introduction of whistleblower protection to build upon existing provisions and prevent breaches of eu rules in the area of food chain and in particular on food and feed safety as well as on animal health , protection and welfare . the different union rules developed in these areas are closely interlinked . regulation no 178 / 200242 sets out the general principles and requirements which underpin all union and national measures relating to food and feed , with a particular focus on food safety , in order to ensure a high level of protection of human health and consumers’ interests in relation to food as well as the effective functioning of the internal market . this regulation provides , amongst others , that food and feed business operators are prevented from discouraging their employees and others from cooperating with competent authorities where this may prevent , reduce or eliminate a risk arising from food . the union legislator has taken a similar approach in the area of ‘ animal health law’ through regulation 2016 / 429 establishing the rules for the prevention and control of animal diseases which are transmissible to animals or to humans 43 . council directive 98 / 58 / ec43a and directive 2010 / 63 / eu of the european parliament and of the council43b , as well as council regulation no 1 / 2005 43c and council regulation no 1099 / 200943d lay down rules on the protection and welfare of animals kept for farming purposes , during transport , at the time of killing , and when they are used for animal experimentation . __________________ 42 regulation no 178 / 2002 of the european parliament and of the council of 28 january 2002 laying down the general principles and requirements of food law , establishing the european food safety authority and laying down procedures in matters of food safety . 43 oj l 84 , p . 1 43a council directive 98 / 58 / ec of 20 july 1998 concerning the protection of animals kept for farming purposes . 43b directive 2010 / 63 / eu of the european parliament and of the council of 22 september 2010 on the protection of animals used for scientific purposes . 43c council regulation no 1 / 2005 of 22 december 2004 on the protection of animals during transport and related operations and amending directives 64 / 432 / eec and 93 / 119 / ec and regulation no 1255 / 97 . 43d council regulation no 1099 / 2009 of 24 september 2009 on the protection of animals at the time of killing .


### the protection of privacy and personal data is another area where whistleblowers are in a privileged position to disclose breaches of union law which can seriously harm the public interest . similar considerations apply for breaches of the directive on the security of network and information systems 45 , which introduces notification of incidents and security requirements for entities providing essential services across many sectors and providers of key digital services . whistleblowers ' reporting in this area is particularly valuable to prevent security incidents that would affect key economic and social activities and widely used digital services . it helps ensuring the continuity of services which are essential for the functioning of the internal market and the wellbeing of society . __________________ 45 directive 2016 / 1148 of the european parliament and of the council of 6 july 2016 concerning measures for a high common level of security of network and information systems across the union ### the protection of privacy and personal data is another area where whistleblowers are in a privileged position to disclose breaches of union law which can seriously harm the public interest or the general interest . similar considerations apply for breaches of the directive on the security of network and information systems 45 , which introduces notification of incidents and security requirements for entities providing essential services across many sectors and providers of key digital services . whistleblowers ' reporting in this area is particularly valuable to prevent security incidents that would affect key economic and social activities and widely used digital services . it helps ensuring the continuity of services which are essential for the functioning of the internal market and the wellbeing of society . __________________ 45 directive 2016 / 1148 of the european parliament and of the council of 6 july 2016 concerning measures for a high common level of security of network and information systems across the union


### for the effective detection and prevention of breaches of union law it is vital that the relevant information reaches swiftly those closest to the source of the problem , most able to investigate and with powers to remedy it , where possible . this requires that legal entities in the private and the public sector establish appropriate internal procedures for receiving and following - up on reports . ### for the effective detection and prevention of breaches of union law it may be beneficial if the relevant information reaches swiftly those closest to the source of the problem , most able to investigate and with powers to remedy it , where possible . this requires that legal entities in the private and the public sector establish appropriate internal procedures for receiving and following - up on reports .


### the exemption of small and micro undertakings from the obligation to establish internal reporting channels should not apply to private undertakings active in the area of financial services . such undertakings should remain obliged to establish internal reporting channels , in line with the current obligations set forth in the union acquis on financial services . ### the exemption of small and micro undertakings from the obligation to establish internal reporting channels should not apply to private undertakings active in the area of financial services and in those sectors that provide care for severely disabled individuals and / or individuals who are vulnerable or frail due to age or physical or mental impairment . such undertakings should remain obliged to establish internal reporting channels , in line with the current obligations set forth in the union acquis on financial services .


### it should be clear that , in the case of private legal entities which do not provide for internal reporting channels , reporting persons should be able to report directly to the competent authorities and such persons should enjoy the protection against retaliation provided by this directive . ### in any case , reporting persons should be able to report directly externally to the national authority or opla , and to exercise their right to disclose , and such persons should enjoy the protection against retaliation provided by this directive .


### internal reporting procedures should enable private legal entities to receive and investigate in full confidentiality reports by the employees of the entity and of its subsidiaries or affiliates , but also , to any extent possible , by any of the group’s agents and suppliers and by any person who acquires information through his / her work - related activities with the entity and the group . ### internal reporting procedures should enable private and public legal entities to receive and investigate in full confidentiality reports by the employees of the entity and of its subsidiaries or affiliates , but also , to any extent possible , by any of the group’s agents and suppliers and by any person who acquires information through his / her work - related activities with the entity and the group .


### in the context of internal reporting , the quality and transparency of information provided on the follow up procedure to the report is crucial to build trust in the effectiveness of the overall system of whistleblower protection and reduces the likelihood of further unnecessary reports or public disclosures . the reporting person should be informed within a reasonable timeframe about the action envisaged or taken as follow up to the report as far as such information would not prejudice the enquiry or investigation or affect the rights of the concerned person . such reasonable timeframe should not exceed in total three months . where the appropriate follow up is still being determined , the reporting person should be informed about this and about any further feedback he / she should expect . ### in the context of internal reporting , the quality and transparency of information provided on the follow up procedure to the report is crucial to build trust in the effectiveness of the overall system of whistleblower protection and reduces the likelihood of further unnecessary reports or public disclosures . the reporting person should be informed within a reasonable timeframe about the action envisaged or taken as follow up to the report as far as such information would not prejudice the enquiry or investigation or affect the rights of the concerned person . such reasonable timeframe should not exceed in total three months . where the appropriate follow up is still being determined , the reporting person should be informed about this and about any further feedback he / she should expect . the reporting person should be informed of the investigation’s progress and should be able to access the draft report at least once so as to be able to revise it , comment on it and correct it if necessary , albeit with no obligation to do so . these comments must be incorporated and taken into account in the monitoring of the investigation . the reporting person should be informed of the investigation ' s outcome and should be able to revise and comment on the final report of the investigation . these comments must be included in the final report .


### persons who are considering reporting breaches of union law should be able to make an informed decision on whether , how and when to report . private and public entities having in place internal reporting procedures shall provide information on these procedures as well as on procedures to report externally to relevant competent authorities . such information must be easily understandable and easily accessible , including , to any extent possible , also to other persons , beyond employees , who come in contact with the entity through their work - related activities , such as service - providers , distributors , suppliers and business partners . for instance , such information may be posted at a visible location accessible to all these persons and to the web of the entity and may also be included in courses and trainings on ethics and integrity . ### persons who are considering reporting breaches of union law should be able to make an informed decision on whether , how and when to report . to this end , they should be able to consult and seek advice from the national authority or opla , which is a first point of information and contact . they should also be able to consult civil society organisations involved in the protection of whistleblowers . private and public entities having in place internal reporting procedures shall provide information on these procedures as well as on procedures to report externally to relevant competent authorities . they should also provide information on rights guaranteed to whistleblowers , particularly their right to disclosure guaranteed by this directive , and their right to turn to civil society organisations involved in whistleblower protection to this end , specifically those who provide strategic and legal advice to whistleblowers , as well as to journalists . such information must be easily understandable and easily accessible , including , to any extent possible , also to other persons , beyond employees , who come in contact with the entity through their work - related activities , such as service - providers , distributors , suppliers and business partners . for instance , such information may be posted at a visible location accessible to all these persons and to the web of the entity and may also be included in courses and trainings on ethics and integrity .


### the regular review of the procedures of competent authorities and the exchange of good practices between them should guarantee that those procedures are adequate and thus serving their purpose . ### the regular review of the procedures of competent authorities and the exchange of good practices between them , including recommendations by civil society organisations , should guarantee that those procedures are adequate and thus serving their purpose .


### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities , where retaliation is recommended or tolerated by the concerned person . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and workers’ representatives who have provided support to the reporting person . ### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting , or even against natural or legal persons linked to the reporting person in the context of his / her work - related activities . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and representatives of individuals who have provided support to the reporting person .


### potential whistleblowers who are not sure about how to report or whether they will be protected in the end may be discouraged from reporting . member states should ensure that relevant information is provided in a user - friendly way and is easily accessible to the general public . individual , impartial and confidential advice , free of charge , should be available on , for example , whether the information in question is covered by the applicable rules on whistleblower protection , which reporting channel may best be used and which alternative procedures are available in case the information is not covered by the applicable rules . access to such advice can help ensure that reports are made through the appropriate channels , in a responsible manner and that breaches and wrongdoings are detected in a timely manner or even prevented . ### potential whistleblowers who are not sure about how to report or whether they will be protected in the end may be discouraged from reporting or exercising their right to disclose . this is why the competent authorities must be available as a first point of contact and information for potential whistleblowers to provide them with any information regarding their rights and the reporting procedures available to them , and to advise and guide them on what steps to take . member states should ensure that relevant information is provided in a user - friendly way and is easily accessible to the general public . individual , impartial and confidential advice , free of charge , should be available on , for example , whether the information in question is covered by the applicable rules on whistleblower protection , which reporting channel may best be used and which alternative procedures are available in case the information is not covered by the applicable rules . access to such advice can help ensure that reports are made through the appropriate channels , in a responsible manner and that breaches and wrongdoings are detected in a timely manner or even prevented . in addition to the competent authorities , civil society organisations involved in whistleblower protection , especially in the context of strategic and legal advice provided to them , or in the context of monitoring the enforcement of this directive , should also be a point of contact for potential whistleblowers , to provide them with any information regarding their rights and the reporting procedures available to them , to direct them towards the competent authority , and to advise them and guide them on what steps to take .


### this directive introduces minimum standards and member states should have the power to introduce or maintain more favourable provisions to the reporting person , provided that such provisions do not interfere with the measures for the protection of concerned persons . ### this directive introduces minimum standards and member states should have the power and be encouraged to introduce or maintain more favourable provisions to the reporting person , provided that such provisions do not interfere with the measures for the protection of concerned persons .


### with a view to enhancing the enforcement of union law and policies in specific areas , this directive lays down common minimum standards for the protection of persons reporting on the following unlawful activities or abuse of law : ### with a view to ensuring and enhancing the enforcement of union law and policies , this directive lays down common minimum standards for the protection of persons reporting on the unlawful activities , abuse of law , or any legal activities that are detrimental to the public interest or the general interest , or which run contrary to the objectives of union law in the following areas in particular :


### breaches falling within the scope of the union acts set out in the annex as regards the following areas : ### breaches falling within the scope of the union acts , especially those acts set out in the annex as regards the following areas :


### protection of the environment ; ### protection of the environment , sustainable development , waste management , sea , air and noise pollution , protection and management of water and soils , protecting the natural world and biodiversity as well as combating climate change ;


### food and feed safety , animal health and wellbeing ; ### food and feed safety ;


### breaches of articles 101 , 102 , 106 , 107 and 108 tfeu and breaches falling within the scope of council regulation no 1 / 2003 and council regulation no 2015 / 1589 ; ### competition law , especially breaches of articles 101 , 102 , 106 , 107 and 108 tfeu and breaches falling within the scope of council regulation no 1 / 2003 and council regulation no 2015 / 1589 ;


### breaches relating to the internal market , as referred to in article 26 tfeu , as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law . ### internal market , as referred to in article 26 tfeu , as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law .


### where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in part 2 of the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts . ### where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts , and they shall supplement the specific regulations listed in the annex in instances where they provide more protection to whistleblowers .


### any persons working under the supervision and direction of contractors , subcontractors and suppliers . ### any persons working under the supervision and direction of contractors , subcontractors , suppliers and service providers .


### ‘ retaliation’ means any threatened or actual act or omission prompted by the internal or external reporting which occurs in a work - related context and causes or may cause unjustified detriment to the reporting person ; ### ‘ retaliation’ means any threatened or actual act or omission prompted by the internal or external reporting or disclosure which occurs in a work - related context and causes or may cause unjustified detriment to the reporting person ;


### ‘ follow - up’ means any action taken by the recipient of the report , made internally or externally , to assess the accuracy of the allegations made in the report and , where relevant , to address the breach reported , including actions such as internal enquiry , investigation , prosecution , action for recovery of funds and closure ; ### ‘ follow - up’ means any action taken by the recipient of the report , made internally or externally , to assess the accuracy of the allegations made in the report and , where relevant , to address the breach reported , including actions such as internal enquiry , investigation , prosecution , action for recovery of funds and closure , as well as any other appropriate remedial action ;


### obligation to establish internal channels and procedures for reporting and follow - up of reports ### obligation to establish internal channels and procedures for reporting and follow - up of reports and for protecting whistleblowers


### member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners , if appropriate . ### member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners and civil society organisations . they ensure that legal entities in the private and public sectors provide these channels with adequate resources to function properly .


### private legal entities with an annual business turnover or annual balance sheet total of eur 10 million or more ; ### private legal entities with an annual business turnover or group annual balance sheet total of eur 10 million or more ;


### private legal entities of any size operating in the area of financial services or vulnerable to money laundering or terrorist financing , as regulated under the union acts referred to in the annex . ### private legal entities of any size operating in the area of financial services or vulnerable to money laundering , terrorist financing , and areas of health - related risk , environmental risk and risk to public health , as regulated under the union acts referred to in the annex .


### any decision taken by a member state pursuant to paragraph 4 shall be notified to the commission , together with a justification and the criteria used in the risk assessment . the commission shall communicate that decision to the other member states . ### any decision taken by a member state pursuant to paragraph 4 shall be notified to the commission and opla , together with a justification and the criteria used in the risk assessment . the commission shall communicate that decision to the other member states .


### physical meetings with the person or department designated to receive reports . ### physical meetings with the person or department designated to receive reports , accompanied , if the reporting person requests it , by a union representative or his / her legal representative ;


### obligation to establish external reporting channels and to follow up on reports ### setting up national authorities for reporting and for protecting whistleblowers


### member states shall designate the authorities competent to receive and handle reports . ### member states shall designate or set up a national authority to receive and handle reports , and to ensure that they are followed up and that whistleblowers are protected .


### member states shall ensure that the competent authorities : ### member states shall ensure that this national authority :


### establish independent and autonomous external reporting channels , which are both secure and ensure confidentiality , for receiving and handling information provided by the reporting person ; ### establishes independent and autonomous external reporting channels , which are both secure and ensure confidentiality , for receiving and handling information provided by the reporting person ;


### give feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding three months or six months in duly justified cases ; ### gives feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding three months or six months in duly justified cases ;


### transmit the information contained in the report to competent bodies , offices or agencies of the union , as appropriate , for further investigation , where provided for under national or union law . ### transmits the information contained in the report , as appropriate , to competent bodies , offices or agencies of the union for further investigation , where provided for under national or union law , and passes this information on to the whistleblower right away by any means necessary ;


### member states shall ensure that competent authorities follow up on the reports by taking the necessary measures and investigate , to the extent appropriate , the subject - matter of the reports . the competent authorities shall communicate to the reporting person the final outcome of the investigations . ### member states shall ensure that the national authority follows up on the reports by taking the necessary measures and investigates , to the extent appropriate , the subject - matter of the reports . the competent authorities shall communicate to the reporting person the final outcome of the investigations .


### member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the competent authority and that the reporting person is informed . ### member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the national authority immediately and that the reporting person is informed without delay .


### they are designed , set up and operated in a manner that ensures the completeness , integrity and confidentiality of the information and prevents access to non - authorised staff members of the competent authority ; ### they are designed , set up and operated in a manner that ensures the completeness , integrity and confidentiality of the information and prevents access to non - authorised staff members of the competent authorities ;


### the confidentiality regime applicable to reports , including a detailed description of the circumstances under which the confidential data of a reporting person may be disclosed . ### the confidentiality regime applicable to reports , including a detailed description of the circumstances under which the confidential data of a reporting person may be disclosed , as well as the support the reporting person may draw on to deal with these situations


### member states shall ensure that competent authorities publish on their websites in a separate , easily identifiable and accessible section at least the following information : ### member states and the commission shall ensure that competent authorities and the private and public legal entities setting up internal proceedings and channels for reporting and their follow up publish on their websites in a separate , easily identifiable and accessible section at least the following information :


### competent authorities shall promptly acknowledge the receipt of written reports to the postal or electronic address indicated by the reporting person , unless the reporting person explicitly requested otherwise or the competent authority reasonably believes that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s identity . ### competent authorities as well as private and public legal entities shall promptly acknowledge the receipt of written reports to the postal or electronic address indicated by the reporting person , unless the reporting person explicitly requested otherwise or the competent authority , or private and public legal entities , believe that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s identity .


### where a recorded telephone line is used for reporting , subject to the consent of the reporting person , the competent authority shall have the right to document the oral reporting in one of the following ways : ### where a recorded telephone line is used for reporting , subject to the consent of the reporting person and ensuring the necessary confidentiality is maintained , the competent authorities and the private and public legal entities shall have the right to document the oral reporting in one of the following ways :


### the competent authority shall offer the possibility to the reporting person to check , rectify and agree the transcript of the call by signing it . ### the competent authorities and the public and private legal entities shall offer the possibility to the reporting person to check , rectify and agree the transcript of the call by signing it .


### the competent authority shall offer the possibility to the reporting person to check , rectify and agree with the minutes of the meeting by signing them . ### the competent authorities and the public and private legal entities shall offer the possibility to the reporting person to check , rectify and agree the transcript of the call by signing it .


### where an unrecorded telephone line is used for reporting , the competent authority shall have the right to document the oral reporting in the form of accurate minutes of the conversation prepared by the dedicated staff members . the competent authority shall offer the possibility to the reporting person to check , rectify and agree with the minutes of the call by signing them . ### where an unrecorded telephone line is used for reporting , the competent authorities and the private and public legal entities shall have the right to document the oral reporting in the form of accurate minutes of the conversation prepared by the dedicated staff members . the competent authorities and the public and private legal entities shall offer the possibility to the reporting person to check , rectify and agree the transcript of the call by signing it .


### where a person requests a meeting with the dedicated staff members of the competent authority for reporting according to article 7 , competent authorities shall ensure , subject to the consent of the reporting person , that complete and accurate records of the meeting are kept in a durable and retrievable form . a competent authority shall have the right to document the records of the meeting in one of the following ways : ### where a person requests a meeting with the dedicated staff members of the competent authorities or the private and public legal entities for reporting according to article 7 , competent authorities and the private and public legal entities shall ensure , subject to the consent of the reporting person , that complete and accurate records of the meeting are kept in a durable and retrievable form . competent authorities and private and public legal entities shall have the right to document the records of the meeting in one of the following ways :


### accurate minutes of the meeting prepared by the dedicated staff members of the competent authority . ### accurate minutes of the meeting prepared by the dedicated staff members of the competent authority and the private and public legal entities .


### a reporting person shall qualify for protection under this directive provided he or she has reasonable grounds to believe that the information reported was true at the time of reporting and that this information falls within the scope of this directive . ### a reporting person shall qualify for protection under this directive as soon as he / she consults one of the internal and external reporting channels provided for by this directive , and this shall be true throughout proceedings and even when they have concluded , unless there is no risk of retaliation .


### member states shall take the necessary measures to prohibit any form of retaliation , whether direct or indirect , against reporting persons meeting the conditions set out in article 13 , including in particular in the form of : ### member states and the commission shall take the necessary measures to prohibit and punish any form of retaliation , whether direct or indirect , against :


### coercion , intimidation , harassment or ostracism at the workplace ; ### coercion , intimidation , harassment or ostracism at or outside of the workplace ;


### damage , including to the person’s reputation , or financial loss , including loss of business and loss of income ; ### damage , including to the person’s reputation , particularly on social media , or financial loss , including loss of business and loss of income ;


### member states shall take the necessary measures to ensure the protection of reporting persons meeting the conditions set out in article 13 against retaliation . such measures shall include , in particular , those set out in paragraphs 2 to 8 . ### member states and the commission shall take the necessary measures to ensure the protection of reporting persons meeting the conditions set out in article 13 against retaliation . such measures shall include , in particular , those set out in paragraphs 2 to 8 .


### in addition to the exemption from measures , procedures and remedies provided for in directive 2016 / 943 , in judicial proceedings , including for defamation , breach of copyright , breach of secrecy or for compensation requests based on private , public , or on collective labour law , reporting persons shall have the right to rely on having made a report or disclosure in accordance with this directive to seek dismissal . ### in judicial proceedings , including for defamation , breach of copyright , breach of secrecy or for compensation requests based on private , public , or on collective labour law , reporting persons shall have the right to rely on having made a report or disclosure in accordance with this directive to seek dismissal .


### member states shall provide for effective , proportionate and dissuasive penalties applicable to natural or legal persons that : ### member states and the commission shall provide for effective , proportionate and dissuasive penalties applicable to natural or legal persons that :


### take retaliatory measures against reporting persons ; ### take retaliatory measures against reporting persons and against any natural or legal person associated with the activities protected by this directive ;


### bring vexatious proceedings against reporting persons ; ### bring vexatious proceedings against reporting persons and against any natural or legal person associated with the activities protected by this directive ;


### breach the duty of maintaining the confidentiality of the identity of reporting persons . ### breach the duty of maintaining the confidentiality of the identity of reporting persons and of any natural or legal person associated with the activities protected by this directive .


### member states shall provide for effective , proportionate and dissuasive penalties applicable to persons making malicious or abusive reports or disclosures , including measures for compensating persons who have suffered damage from malicious or abusive reports or disclosures . ### member states shall provide for effective , proportionate and dissuasive penalties applicable to persons making malicious or abusive reports or disclosures , provided that their bad faith can be proved with sufficient evidence , including measures for compensating persons who have suffered damage from malicious or abusive reports or disclosures .


### procedures for procurement relating to supplies contracts for defence products and supplies and services contracts for water , energy , transport and postal services and any other contract or service as regulated under union legislation : ### procedures for procurement relating to supplies contracts for defence products and supplies and services contracts for water , energy , transport and postal services and any other contract or service as regulated under union legislation , including :


### rules establishing a regulatory and supervisory framework and consumer and investor protection in the union financial services and capital markets , banking , credit , insurance and re - insurance , occupational or personal pensions , securities , investment funds , payment and investment advice and the services listed in annex i to directive 2013 / 36 / eu of the european parliament and of the council of 26 june 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms , amending directive 2002 / 87 / ec and repealing directives 2006 / 48 / ec and 2006 / 49 / ec , as regulated by : ### rules establishing a regulatory and supervisory framework and consumer and investor protection in the union financial services and capital markets , banking , credit , insurance and re - insurance , occupational or personal pensions , securities , investment funds , payment and investment advice and the services listed in annex i to directive 2013 / 36 / eu of the european parliament and of the council of 26 june 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms , amending directive 2002 / 87 / ec and repealing directives 2006 / 48 / ec and 2006 / 49 / ec , as regulated in particular by :


### marketing and use of sensitive and dangerous products , as regulated by : ### marketing and use of sensitive and dangerous products , as regulated in particular by :


### safety requirements in the road sector as regulated by : ### safety requirements in the road sector as regulated in particular by :


### safety requirements in the maritime sector as regulated by : ### safety requirements in the maritime sector as regulated in particular by :


### garticle 1 – food and feed safety , animal health and animal welfare : ### garticle 1 – food and feed safety :


### harticle 1 – public health : ### harticle 1 – public health and health security :


### the financial envelope for the implementation of the framework programme for the period 2021 &#8211 ; 2027 shall be eur 94 100 000 000 in current prices for the specific programme referred to in article 1 and , in addition , the amount for the specific programme referred to in article 1 , as laid down in regulation&#8230 ; . establishing the european defence fund . ### the financial envelope for the implementation of the framework programme for the period 2021 &#8211 ; 2027 shall be eur 120 000 000 000 in 2018 prices for the specific programme referred to in article 1 .


### at the request of the office , the competent authority of the member state concerned shall provide the staff of the office with the assistance needed in order to carry out their tasks effectively , as specified in the written authorisation referred to in article 7 . ### at the request of the office , the competent authority of the member state concerned shall provide without delay the staff of the office with the assistance needed in order to carry out their tasks effectively , as specified in the written authorisation referred to in article 7 .


### the member state concerned shall ensure , in accordance with regulation no 2185 / 96 , that the staff of the office are allowed access to all information and documents relating to the matter under investigation which prove necessary in order for the on - the - spot checks and inspection to be carried out effectively and efficiently , and that they are able to assume custody of documents or data to ensure that there is no danger of their disappearance . ### the member state concerned shall ensure , in accordance with regulation no 2185 / 96 , that the staff of the office are allowed access to all information and documents relating to the matter under investigation which prove necessary in order for the on - the - spot checks and inspection to be carried out effectively and efficiently , and that they are able to assume custody of documents or data to ensure that there is no danger of their disappearance . the fundamental rights , and in particular the right to privacy , shall be fully respected .


### during an external investigation , the office may have access to any relevant information and data , irrespective of the medium on which it is stored , held by the institutions , bodies , offices and agencies , connected with the matter under investigation , where necessary in order to establish whether there has been fraud , corruption or any other illegal activity affecting the financial interests of the union . for that purpose article 4 and shall apply . ### during an external investigation , the office may have access to any relevant information and data , irrespective of the medium on which it is stored , held by the institutions , bodies , offices and agencies , connected with the matter under investigation , where necessary in order to establish whether there has been fraud , corruption or any other illegal activity affecting the financial interests of the union , whilst respecting the confidentiality of the investigations , the legitimate rights of the persons concerned and , where appropriate , national provisions applicable to judicial proceedings . for that purpose article 4 and shall apply .


### in addition to the first subparagraph , the institution , body , office or agency concerned may at any time consult the office with a view to taking , in close cooperation with the office , any appropriate precautionary measures , including measures for the safeguarding of evidence , and shall inform the office without delay of such decision . ; ### in addition to the first subparagraph , the institution , body , office or agency concerned may at any time consult the office with a view to taking , in close cooperation with the office , any appropriate precautionary measures , including measures for the safeguarding of evidence , and shall inform the office without delay of such decision . the office shall cooperate constructively and in full synergy with the institution body , office or agency concerned ;


### the institutions , bodies , offices and agencies and , unless prevented by national law , the competent authorities of the member states shall , at the request of the office or on their own initiative , transmit to the office any document or information they hold which relates to an ongoing investigation by the office . ### the institutions , bodies , offices and agencies and , unless prevented by national law , the competent authorities of the member states shall , at the request of the office or on their own initiative , transmit without delay to the office any document or information they hold which relates to an ongoing investigation by the office .


### the institutions , bodies , offices and agencies and , unless prevented by national law , the competent authorities of the member states shall transmit to the office any other document or information considered pertinent which they hold relating to the fight against fraud , corruption and any other illegal activity affecting the financial interests of the union . ; ### the institutions , bodies , offices and agencies and , unless prevented by national law , the competent authorities of the member states shall transmit without delay to the office any other document or information considered pertinent which they hold relating to the fight against fraud , corruption and any other illegal activity affecting the financial interests of the union . ;


### the report may be accompanied by recommendations of the director - general on action to be taken . those recommendations shall , where appropriate , indicate any disciplinary , administrative , financial and / or judicial action by the institutions , bodies , offices and agencies and by the competent authorities of the member states concerned , and shall specify in particular the estimated amounts to be recovered , as well as the preliminary classification in law of the facts established . ; ### the report may be accompanied by well documented recommendations of the director - general on action to be taken . those recommendations shall , where appropriate , indicate any disciplinary , administrative , financial and / or judicial action by the institutions , bodies , offices and agencies and by the competent authorities of the member states concerned , and shall specify in particular the estimated amounts to be recovered , as well as the preliminary classification in law of the facts established . ;


### this regulation should apply to providers of electronic communications services , to providers of publicly available directories , and to software providers permitting electronic communications , including the retrieval and presentation of information on the internet . this regulation should also apply to natural and legal persons who use electronic communications services to send direct marketing commercial communications or collect information related to or stored in end - users’ terminal equipment . ### this regulation should apply to providers of electronic communications services , to providers of publicly available directories , and to software providers permitting electronic communications , including the retrieval and presentation of information on the internet . this regulation should also apply to natural and legal persons who use electronic communications services to send direct marketing commercial communications or collect information related to or stored in end - users’ terminal equipment or use the processing capabilities of such terminal equipment .


### the development of fast and efficient wireless technologies has fostered the increasing availability for the public of internet access via wireless networks accessible by anyone in public and semi - private spaces such as ' hotspots ' situated at different places within a city , department stores , shopping malls and hospitals . to the extent that those communications networks are provided to an undefined group of end - users , the confidentiality of the communications transmitted through such networks should be protected . the fact that wireless electronic communications services may be ancillary to other services should not stand in the way of ensuring the protection of confidentiality of communications data and application of this regulation . therefore , this regulation should apply to electronic communications data using electronic communications services and public communications networks . in contrast , this regulation should not apply to closed groups of end - users such as corporate networks , access to which is limited to members of the corporation . ### the development of fast and efficient wireless technologies has fostered the increasing availability for the public of internet access via wireless networks accessible by anyone in public and semi - private spaces such as ' hotspots ' situated at different places within a city , department stores , shopping malls and hospitals . to the extent that those communications networks are provided to end - users , the confidentiality of the communications transmitted through such networks should be protected . the fact that wireless electronic communications services may be ancillary to other services should not stand in the way of ensuring the protection of confidentiality of communications data and application of this regulation . therefore , this regulation should apply to electronic communications data using electronic communications services and communications networks , irrespective of whether these services and networks are publicly available or not .


### the content of electronic communications pertains to the essence of the fundamental right to respect for private and family life , home and communications protected under article 7 of the charter . any interference with the content of electronic communications should be allowed only under very clear defined conditions , for specific purposes and be subject to adequate safeguards against abuse . this regulation provides for the possibility of providers of electronic communications services to process electronic communications data in transit , with the informed consent of all the end - users concerned . for example , providers may offer services that entail the scanning of emails to remove certain pre - defined material . given the sensitivity of the content of communications , this regulation sets forth a presumption that the processing of such content data will result in high risks to the rights and freedoms of natural persons . when processing such type of data , the provider of the electronic communications service should always consult the supervisory authority prior to the processing . such consultation should be in accordance with article 36 and of regulation 2016 / 679 . the presumption does not encompass the processing of content data to provide a service requested by the end - user where the end - user has consented to such processing and it is carried out for the purposes and duration strictly necessary and proportionate for such service . after electronic communications content has been sent by the end - user and received by the intended end - user or end - users , it may be recorded or stored by the end - user , end - users or by a third party entrusted by them to record or store such data . any processing of such data must comply with regulation 2016 / 679 . ### electronic communications data pertains to the essence of the fundamental right to respect for private and family life , home and communications protected under article 7 of the charter . any interference with electronic communications data should be allowed only under very clear defined conditions , for specific purposes and be subject to adequate safeguards against abuse . this regulation provides for the possibility of providers of electronic communications services to process electronic communications data in transit , with the informed consent of all the end - users concerned . for example , providers may offer services that entail the scanning of emails to remove certain pre - defined material . given the sensitivity of electronic communications data , this regulation sets forth a presumption that the processing of such data will result in high risks to the rights and freedoms of natural persons . when processing such type of data , the provider of the electronic communications service should always consult the supervisory authority prior to the processing . such consultation should be in accordance with article 36 and of regulation 2016 / 679 . after electronic communications data has been sent by the end - user and received by the intended end - user or end - users , it may be recorded or stored by the end - user , end - users or by a third party entrusted by them to record or store such data . any processing of such data must comply with regulation 2016 / 679 . where communications data are stored by a third party , this third party should encrypt from end to end any information which processing is not necessary to provide the service requested by the end - user .


### exceptions to the obligation to obtain consent to make use of the processing and storage capabilities of terminal equipment or to access information stored in terminal equipment should be limited to situations that involve no , or only very limited , intrusion of privacy . for instance , consent should not be requested for authorizing the technical storage or access which is strictly necessary and proportionate for the legitimate purpose of enabling the use of a specific service explicitly requested by the end - user . this may include the storing of cookies for the duration of a single established session on a website to keep track of the end - user’s input when filling in online forms over several pages . cookies can also be a legitimate and useful tool , for example , in measuring web traffic to a website . information society providers that engage in configuration checking to provide the service in compliance with the end - user ' s settings and the mere logging of the fact that the end - user’s device is unable to receive content requested by the end - user should not constitute access to such a device or use of the device processing capabilities . ### exceptions to the obligation to obtain consent to make use of the processing and storage capabilities of terminal equipment or to access information stored in or emitted by terminal equipment should be limited to situations that involve no , or only very limited , intrusion of privacy . for instance , consent should not be requested for authorizing the technical storage or access which is strictly necessary and proportionate for the legitimate purpose of remembering the choice of end - users not to give their consent to other processing or for the purpose of enabling the use of a specific service explicitly requested by the end - user . this may include the storing of cookies for the duration of a single established session on a website to keep track of the end - user ' s input when filling in online forms over several pages . information society providers that engage in configuration checking to provide the service in compliance with the end - user ' s settings and the mere logging of the fact that the end - user ' s device is unable to receive content requested by the end - user should not constitute access to such a device or use of the device processing capabilities .


### the methods used for providing information and obtaining end - user ' s consent should be as user - friendly as possible . given the ubiquitous use of tracking cookies and other tracking techniques , end - users are increasingly requested to provide consent to store such tracking cookies in their terminal equipment . as a result , end - users are overloaded with requests to provide consent . the use of technical means to provide consent , for example , through transparent and user - friendly settings , may address this problem . therefore , this regulation should provide for the possibility to express consent by using the appropriate settings of a browser or other application . the choices made by end - users when establishing its general privacy settings of a browser or other application should be binding on , and enforceable against , any third parties . web browsers are a type of software application that permits the retrieval and presentation of information on the internet . other types of applications , such as the ones that permit calling and messaging or provide route guidance , have also the same capabilities . web browsers mediate much of what occurs between the end - user and the website . from this perspective , they are in a privileged position to play an active role to help the end - user to control the flow of information to and from the terminal equipment . more particularly web browsers may be used as gatekeepers , thus helping end - users to prevent information from their terminal equipment from being accessed or stored . ### the methods used for providing information and obtaining end - user ' s consent should be as user - friendly as possible . given the ubiquitous use of tracking cookies and other tracking techniques , end - users are increasingly requested to provide consent to store such tracking cookies in their terminal equipment but their choice not to consent is rarely remembered by service providers . as a result , end - users are overloaded with requests to provide consent . imposing specific and limited obligations on service providers may address this problem . therefore , this regulation should provide for the possibility for end - users to order service providers to remember their choice not to consent and to stop requesting their consent once they have refused to give it . the choices made by end - users application should be binding on , and enforceable against , any third parties . furthermore , web browsers are a type of software application that permits the retrieval and presentation of information on the internet . other types of applications , such as the ones that permit calling and messaging or provide route guidance , have also the same capabilities . web browsers mediate much of what occurs between the end - user and the website . from this perspective , they are in a privileged position to play an active role to help the end - user to control the flow of information to and from the terminal equipment . more particularly web browsers may be used as gatekeepers , thus helping end - users to prevent information from their terminal equipment from being accessed or stored .


### the principles of data protection by design and by default were codified under article 25 of regulation 2016 / 679 . currently , the default settings for cookies are set in most current browsers to ‘ accept all cookies’ . therefore providers of software enabling the retrieval and presentation of information on the internet should have an obligation to configure the software so that it offers the option to prevent third parties from storing information on the terminal equipment ; this is often presented as ‘ reject third party cookies’ . end - users should be offered a set of privacy setting options , ranging from higher to lower and intermediate . such privacy settings should be presented in a an easily visible and intelligible manner . ### the principles of data protection by design and by default were codified under article 25 of regulation 2016 / 679 . currently , the default settings for cookies are set in most current browsers to ' accept all cookies ' , which prevents end - users from providing informed and freely given consent , overloading them with requests . therefore providers of software enabling the retrieval and presentation of information on the internet should have an obligation to configure the software so that it offers and sets by default the option to prevent third parties from requesting end - users ' consent to store information on the terminal equipment ; this is often presented as ' reject third party cookies ' . end - users should be offered a set of privacy setting options , ranging from higher to lower and intermediate . such privacy settings should be presented in an easily visible and intelligible manner .


### when the processing of electronic communications data by providers of electronic communications services falls within its scope , this regulation should provide for the possibility for the union or member states under specific conditions to restrict by law certain obligations and rights when such a restriction constitutes a necessary and proportionate measure in a democratic society to safeguard specific public interests , including national security , defence , public security and the prevention , investigation , detection or prosecution of criminal offences or the execution of criminal penalties , including the safeguarding against and the prevention of threats to public security and other important objectives of general public interest of the union or of a member state , in particular an important economic or financial interest of the union or of a member state , or a monitoring , inspection or regulatory function connected to the exercise of official authority for such interests . therefore , this regulation should not affect the ability of member states to carry out lawful interception of electronic communications or take other measures , if necessary and proportionate to safeguard the public interests mentioned above , in accordance with the charter of fundamental rights of the european union and the european convention for the protection of human rights and fundamental freedoms , as interpreted by the court of justice of the european union and of the european court of human rights . providers of electronic communications services should provide for appropriate procedures to facilitate legitimate requests of competent authorities , where relevant also taking into account the role of the representative designated pursuant to article 3 . ### when the processing of electronic communications data by providers of electronic communications services falls within its scope , this regulation should provide for the possibility for the union or member states under specific conditions to restrict by law certain obligations and rights when such a restriction constitutes a necessary and proportionate measure in a democratic society to safeguard the prevention , investigation , detection or prosecution of criminal offences or the execution of criminal penalties , including the safeguarding against and the prevention of threats to public security . therefore , this regulation should not affect the ability of member states to carry out lawful interception of electronic communications or take other measures , if necessary and proportionate to safeguard the public interests mentioned above the fight against serious crimes and if such measures cannot be taken without the prior authorisation of a court , in accordance with the charter of fundamental rights of the european union and the european convention for the protection of human rights and fundamental freedoms , as interpreted by the court of justice of the european union and of the european court of human rights . providers of electronic communications services should provide for appropriate procedures to facilitate legitimate requests of competent authorities , where relevant also taking into account the role of the representative designated pursuant to article 3 .


### without prejudice to point of article 6 and points and of article 6 , the provider of the electronic communications service shall erase electronic communications metadata or make that data anonymous when it is no longer needed for the purpose of the transmission of a communication . ### without prejudice to point of article 6 and points and of article 6 , the provider of the electronic communications service shall erase electronic communications metadata when it is no longer needed for the purpose of the transmission of a communication .


### union or member state law may restrict by way of a legislative measure the scope of the obligations and rights provided for in articles 5 to 8 where such a restriction respects the essence of the fundamental rights and freedoms and is a necessary , appropriate and proportionate measure in a democratic society to safeguard one or more of the general public interests referred to in article 23 to of regulation 2016 / 679 or a monitoring , inspection or regulatory function connected to the exercise of official authority for such interests . ### union or member state law may restrict by way of a legislative measure the scope of the obligations and rights provided for in articles 5 to 8 where such a restriction respects the essence of the fundamental rights and freedoms and is a necessary , appropriate and proportionate measure in a democratic society to safeguard the prevention , investigation , detection or prosecution of criminal offences or the execution of criminal penalties , including the safeguarding against and the prevention of threats to public security , as referred to in article 23 of regulation 2016 / 679 . for this purpose , union or member state law may not impose on electronic communications service providers an obligation to retain electronic communications data related to all of their end - users but may only allow courts to order such providers to retain electronic communications metadata relating to specifically identified end - users for a duration that cannot exceed two months .


### the general objective of the programme ' neighbourhood , development and international cooperation instrument ' should be to uphold and promote the union ' s values and interests worldwide in order to pursue the objectives and principles of the union ' s external action , as laid down in article 3 , articles 8 and 21 of the treaty on european union . ### the general objective of the programme ' neighbourhood , development and international cooperation instrument ' should be to uphold and promote sustainable development , environment and biodiversity protection , fight climate change , eradicate poverty and tackle inequalities as part of the union ' s values and interests worldwide in order to pursue the objectives and principles of the union ' s external action , as laid down in article 3 , articles 8 , 21 and 208 of the treaty on european union .


### the implementation of this regulation should be guided by the five priorities established in the global strategy for the european union’s foreign and security policy 59 , presented on 19 june 2016 , which represents the union ' s vision and the framework for united and responsible external engagement in partnership with others , to advance its values and interests . the union should enhance partnerships , promote policy dialogue and collective responses to challenges of global concern . its action should support the union’s interests and values in all its aspects , including preserving peace , preventing conflicts , strengthening international security , fighting root causes of irregular migration and assisting populations , countries and regions confronting natural or man - made disasters , supporting trade policy , economic diplomacy and economic cooperation , promoting digital solutions and technologies , and fostering the international dimension of union’s policies . in promoting its interests , the union should comply with , and promote , the principles of respect for high social and environmental standards , for the rule of law , for international law and for human rights . __________________ 59 ' shared vision , common action : a stronger europe . a global strategy for the european union ' s foreign and security policy ' , june 2016 . ### the implementation of this regulation should be guided by the policy framework for union development cooperation as laid down in the united nations 2030 agenda for sustainable development , the paris agreement1a , the european consensus on development1b , the eu action plan for human rights and democracy , the charter of fundamental rights of the european union , the european convention for the protection of human rights and fundamental freedoms and the united nations convention on the rights of the child . it should also be guided by the five priorities established in the global strategy for the european union’s foreign and security policy 59 , presented on 19 june 2016 , which represents the union ' s vision and the framework for united and responsible external engagement in partnership with others , to advance its values and interests . the union should enhance partnerships , promote policy dialogue and collective responses to challenges of global concern . its action should support the union’s principles in all its aspects , including contributing to the eradication of poverty , fighting inequalities , in particular social inequalities , preserving peace , preventing conflicts , fighting root causes of forced migration and displacement while ensuring a robust cooperation with third countries for the purpose of achieving a neighbourhood area of safety , assisting populations and countries and regions with enhanced migratory pressure or confronting natural or man - made disasters , supporting a fair , human rights compliant trade policy , economic diplomacy and economic cooperation , promoting digital solutions and technologies , and fostering the international dimension of the union’s policies . in promoting its interests , the union should comply with , and promote high social and environmental standards , constitutional democracy , international law and human rights . __________________ 1a oj l 282 , 19 . 10 . 2016 , p . 4 . 1b oj c 210 , 30 . 6 . 2017 , p . 1 59 ' shared vision , common action : a stronger europe . a global strategy for the european union ' s foreign and security policy ' , june 2016 .


### in accordance with the global strategy and the sendai framework for disaster risk reduction as adopted on 18 march 201561 , recognition should be given to the need to move away from crisis response and containment to a more structural , long - term approach that more effectively addresses situations of fragility , natural and man - made disasters , and protracted crises . greater emphasis and collective approaches are required on risk reduction , prevention , mitigation and preparedness ; and further efforts are required to enhance swift response and a durable recovery . this regulation should therefore contribute to strengthening resilience and linking humanitarian aid and development action through rapid response actions . __________________ 61 ' sendai framework for disaster risk reduction ' , adopted on 18 march 2015 and endorsed by the united nations general assembly on 3 june 2015 . ### in accordance with the global strategy and the sendai framework for disaster risk reduction as adopted on 18 march 2015 [ 1 ] , recognition should be given to the need to move away from crisis response and containment to a more structural , long - term approach that more effectively addresses situations of fragility , natural and man - made disasters , and protracted crises . greater emphasis and collective approaches are required on risk reduction , prevention , mitigation and preparedness ; and further efforts are required to enhance swift response and a human right based durable recovery . this regulation should therefore contribute to strengthening resilience and linking humanitarian aid and development action through geographic and gender sensitive programmes and rapid response actions . __________________ 61 ' sendai framework for disaster risk reduction ' , adopted on 18 march 2015 and endorsed by the united nations general assembly on 3 june 2015 .


### whenever possible and appropriate , the results of the union ' s external action should be monitored and assessed on the basis of pre - defined , transparent , country - specific and measurable indicators , adapted to the specificities and objectives of the instrument and preferably based on the results framework of the partner country . ### the results of the union ' s external action should be monitored and assessed on the basis of pre - defined , transparent , country - specific , gender - specific and measurable indicators , adapted to the specificities and objectives of the instrument and preferably based on the results framework of the partner country .


### the european neighbourhood policy , as reviewed in 201562 , aims at the stabilisation of neighbouring countries and strengthening resilience , particularly by boosting economic development , as the union ' s main political priorities . in order to attain its objective , the reviewed european neighbourhood policy has been focusing on four priority areas : good governance , democracy , the rule of law and human rights , with a particular focus in engaging further with civil society ; economic development ; security ; migration and mobility , including tackling the root causes of irregular migration and forced displacement . differentiation and enhanced mutual ownership are the hallmark of the european neighbourhood policy , recognising different levels of engagement , and reflecting the interests of each country concerning the nature and focus of its partnership with the union . __________________ 62 joint communication to the european parliament , the council , the european economic and social committee and the committee of the regions , ' review of the european neighbourhood policy ' , 18 november 2015 . ### the european neighbourhood policy , as reviewed in 2015 [ 1 ] , aims at the stabilisation of neighbouring countries and strengthening resilience , particularly by boosting economic development , as the union ' s main political priorities . in order to attain its objective , the reviewed european neighbourhood policy has been focusing on four priority areas : good governance , democracy , the rule of law and human rights , with a particular focus in engaging further with civil society ; economic development ; security and safety , migration and mobility , including tackling the root causes of migration and displacement and addressing the unequal impact this has on women and girls . differentiation and enhanced mutual ownership are the hallmark of the european neighbourhood policy , recognising different levels of engagement , and reflecting the interests of each country concerning the nature and focus of its partnership with the union . this regulation should help to implement the sustainable development goals in the countries outside of the union and ensure policy coherence for sustainable development throughout its objectives . __________________ 62 joint communication to the european parliament , the council , the european economic and social committee and the committee of the regions , ' review of the european neighbourhood policy ' , 18 november 2015 .


### the european neighbourhood policy , as reviewed in 201562 , aims at the stabilisation of neighbouring countries and strengthening resilience , particularly by boosting economic development , as the union ' s main political priorities . in order to attain its objective , the reviewed european neighbourhood policy has been focusing on four priority areas : good governance , democracy , the rule of law and human rights , with a particular focus in engaging further with civil society ; economic development ; security ; migration and mobility , including tackling the root causes of irregular migration and forced displacement . differentiation and enhanced mutual ownership are the hallmark of the european neighbourhood policy , recognising different levels of engagement , and reflecting the interests of each country concerning the nature and focus of its partnership with the union . _________________ 62 joint communication to the european parliament , the council , the european economic and social committee and the committee of the regions , ' review of the european neighbourhood policy ' , 18 november 2015 . ### the european neighbourhood policy62 aims at the deepening of democracy , promotion of human rights and upholding of the rule of law , the stabilisation of neighbouring countries and strengthening resilience , particularly by boosting economic development , as the union ' s main political priorities . in order to attain its objective , the reviewed european neighbourhood policy has been focusing on four priority areas : good governance , democracy , the rule of law and human rights , with a particular focus in engaging further with civil society ; economic development ; security ; migration and mobility , including tackling the root causes of irregular migration and forced displacement . differentiation and enhanced mutual ownership are the hallmark of the european neighbourhood policy , recognising different levels of engagement , and reflecting the interests of each country concerning the nature and focus of its partnership with the union . neighbourhood funding is a key lever in addressing common challenges . _________________ 62 joint communication to the european parliament , the council , the european economic and social committee and the committee of the regions , ' review of the european neighbourhood policy ' , 18 november 2015 .


### the union should seek the most efficient use of available resources in order to optimise the impact of its external action . that should be achieved through coherence and complementarity among the union ' s external financing instruments , notably the instrument for pre - accession iii63 , the humanitarian aid instrument64 , the decision on overseas countries and territories65 , the european instrument for nuclear safety to complement the neighbourhood , development and international cooperation instrument on the basis of the euratom treaty66 , the common foreign and security policy and the newly proposed european peace facility67 which is financed outside the union budget , as well as the creation of synergies with other union policies and programmes . this includes coherence and complementarity with macro - financial assistance , where relevant . in order to maximise the impact of combined interventions to achieve a common objective , this regulation should allow for the combination of funding with other union programmes , as long as the contributions do not cover the same costs . __________________ 63 com 465 final proposal for a regulation of the european parliament and of the council establishing the instrument for pre - accession assistance 64 council regulation no 1257 / 96 of 20 june 1996 concerning humanitarian aid . 65 com 461 final proposal for a council decision on the association of the overseas countries and territories with the european union including relations between the european union on the one hand , and greenland and the kingdom of denmark on the other . 66 com 462 final proposal for a council regulation establishing a european instrument for nuclear safety complementing the neighbourhood , development and international cooperation instrument on the basis of the euratom treaty . 67 c 3800 final proposal of the high representative of the union for foreign affairs and security policy to the council for a council decision establishing a european peace facility . ### the union should seek the most efficient use of available resources in order to optimise the impact of its external action . that should be achieved through coherence and complementarity among the union ' s external financing instruments , notably the instrument for pre - accession iii63 , the humanitarian aid instrument64 , the decision on overseas countries and territories65 , the european instrument for nuclear safety to complement the neighbourhood , development and international cooperation instrument on the basis of the euratom treaty66 , the common foreign and security and safety policy and the newly proposed european peace facility67 which is financed outside the union budget , as well as the creation of synergies with other union policies and programmes . this includes coherence and complementarity with macro - financial assistance , where relevant . in order to maximise the impact of combined interventions to achieve a common objective , this regulation should allow for the combination of funding with other union programmes , as long as the contributions do not cover the same costs . __________________ 63 com 465 final proposal for a regulation of the european parliament and of the council establishing the instrument for pre - accession assistance 64 council regulation no 1257 / 96 of 20 june 1996 concerning humanitarian aid . 65 com 461 final proposal for a council decision on the association of the overseas countries and territories with the european union including relations between the european union on the one hand , and greenland and the kingdom of denmark on the other . 66 com 462 final proposal for a council regulation establishing a european instrument for nuclear safety complementing the neighbourhood , development and international cooperation instrument on the basis of the euratom treaty . 67 c 3800 final proposal of the high representative of the union for foreign affairs and security policy to the council for a council decision establishing a european peace facility .


### the main approach for actions financed under this regulation should be through geographic programmes , in order to maximise the impact of the union ' s assistance and bring union ' s action closer to partner countries and populations . this general approach should be complemented by thematic programmes and by rapid response actions , where relevant . ### the main approach for actions financed under this regulation should be through geographic programmes , in order to maximise the impact of the union ' s assistance and bring union ' s action closer to partner countries and populations . this general approach should be complemented by thematic programmes and by rapid response actions , where relevant , using a gender sensitive approach .


### reflecting the importance of tackling climate change in line with the union commitments to implement the paris agreement and the united nations sustainable development goals , this regulation should contribute to mainstream climate action in the union policies and to the achievement of an overall target of 25 % of the union budget expenditures supporting climate objectives . actions under this regulation are expected to contribute 25% of its overall financial envelope to climate objectives . relevant actions will be identified during the implementation of this regulation , and the overall contribution from this regulation should be part of relevant evaluations and review processes . ### reflecting the importance of tackling climate change and biodiversity loss , protecting the environment , in line with the union commitments to implement the paris agreement and the united nations sustainable development goals , and the convention on biological diversity , this regulation should contribute to mainstream climate and environmental action in the union policies and to the achievement of an overall target of 45% of the union budget expenditures supporting climate objectives . actions under this regulation are expected to contribute 50% of its overall financial envelope to climate and environmental related objectives . relevant actions will be identified during the implementation of this regulation , and the overall contribution from this regulation should be part of relevant evaluations and review processes . as a general principle , all union action and expenditure should be consistent with the objectives of the paris agreement , as well as with the sustainable development goals , and not contribute to environmental degradation .


### the efsd + should aim at supporting investments as a means of contributing to the achievement of the sustainable development goals by fostering sustainable and inclusive economic and social development and promoting the socio - economic resilience in partner countries with a particular focus on the eradication of poverty , sustainable and inclusive growth , the creation of decent jobs , economic opportunities , skills and entrepreneurship , socioeconomic sectors , micro , small and medium - sized enterprises as well as addressing specific socioeconomic root causes of irregular migration , in accordance with the relevant indicative programming documents . special attention should be given to countries identified as experiencing fragility or conflict , least developed countries and heavily indebted poor countries . ### the efsd + should aim at supporting investments as a means of contributing to the achievement of the sustainable development goals by fostering sustainable and inclusive economic and social development ; promoting the socio - economic resilience in partner countries with a particular focus on the eradication of poverty , sustainable and inclusive economic progress , the creation of decent jobs and economic opportunities in particular for young people and women , skills and entrepreneurship , by supporting micro , small and medium - sized enterprises and cooperatives , a stable investment environment as well as addressing environmental degradation , land and water - grabbing , climate change through mitigation and adaptation , and specific socioeconomic root causes of forced migration and displacement in accordance with the relevant indicative programming documents . furthermore , focus should be given to improve the delivery of essential public basic services , such as healthcare , education , nutrition , water sanitation and hygiene as well as food security and equitable access to decent housing , and to improve the quality of life of rapidly growing urban populations . special attention should be given to countries identified as experiencing fragility or conflict , least developed countries and heavily indebted poor countries .