### member states should also have sufficient time to use the amounts re - committed to the same action or transferred to other actions prior to the decommitment of these amounts . therefore , when such re - commitments or transfers of amounts under the national programme are approved by the commission , the amounts concerned should be considered to have been committed in the year of the revision of the national programme that approves the re - commitment or the transfer concerned . ### member states should also have sufficient time to use the amounts re - committed to the same action or transferred to other specific actions prior to the decommitment of these amounts . therefore , when such re - commitments or transfers of amounts under the national programme are approved by the commission , the amounts concerned should be considered to have been committed in the year of the revision of the national programme that approves the re - commitment or the transfer concerned .


### member states should have the possibility to use the above - mentioned amounts to continue implementing relocation by re - committing the amounts to the same action in the national programmes . in addition , it should be possible , duly justified in the revision of member states ' national programmes , to use this funding also to address other challenges in the area of migration and asylum , in line with the asylum , migration and integration fund regulation . member states ' needs in these areas remain significant . re - commitments of the above - mentioned amounts to the same action , or their transfer to other actions under the national programme should be possible only once and with the approval of the commission . ### member states should have the possibility to use the above - mentioned amounts to continue implementing relocation by re - committing the amounts to the same action in the national programmes . as a minimum , member states should re - commit 20% of those amounts to the same action in the national programme . for the remainder of those amounts , it should be possible , where duly justified in the revision of member states ' national programmes , to use this funding also to address other challenges in the area of migration and asylum , in line with the asylum , migration and integration fund regulation . in that regard , at least 20% of the amount transferred to other actions should be used for the objective of strengthening and developing all aspects of the common european asylum system and at least 20% of the amount transferred to other actions should be used for the objective of supporting legal migration to the member states and promoting the effective integration of third - country nationals . member states ' needs in those areas remain significant . re - commitments of the above - mentioned amounts to the same action , or their transfer to other actions under the national programme should be possible only once and with the approval of the commission


### the additional amounts referred to in paragraph 1 of this article shall be allocated to the member states for the first time in the individual financing decisions approving their national programme in accordance with the procedure laid down in article 14 of regulation no 514 / 2014 and later in a financing decision to be annexed to the decision approving their national programme . re - commitments of those amounts to the same action under the national programme or transfers thereof to other actions under the national programme shall be possible where duly justified in the revision of the respective national programme . an amount may only be re - committed or transferred once . the commission shall approve the re - commitment or transfer through the revision of the national programme . ### the additional amounts referred to in paragraph 1 of this article shall be allocated to the member states for the first time in the individual financing decisions approving their national programme in accordance with the procedure laid down in article 14 of regulation no 514 / 2014 and later in a financing decision to be annexed to the decision approving their national programme . re - commitments of those amounts to the same action under the national programme shall be allowed . only transfers to the specific actions under the national programme targeted at providing support for and enabling family reunification , both under the dublin regulation and from third countries and resettlement , shall be possible where duly justified in the revision of the respective national programme . an amount may only be re - committed or transferred once . the commission shall approve the re - commitment or transfer through the revision of the national programme .


### the purpose of this regulation is to enable the re - commitment of the remaining amounts committed to support the implementation of the council decisions 2015 / 1523 and 2015 / 1601 provided for under regulation no 516 / 2014 of the european parliament and the council8 or the allocation of them to other actions under the national programmes in line with union priorities and member states ' needs in the areas of migration and asylum . _____________ 8 . regulation no 516 / 2014 of the european parliament and of the council of 16 april 2014 establishing the asylum , migration and integration fund , amending council decision 2008 / 381 / ec and repealing decisions no 573 / 2007 / ec and no 575 / 2007 / ec of the european parliament and of the council and council decision 2007 / 435 / ec . ### the purpose of this regulation is to enable the re - commitment of the remaining amounts committed to support the implementation of the council decisions 2015 / 1523 and 2015 / 1601 provided for under regulation no 516 / 2014 of the european parliament and the council8 or the allocation of them to other actions under the national programmes in line with union priorities and member states ' needs in specific areas of migration and asylum . __________________ 8 . regulation no 516 / 2014 of the european parliament and of the council of 16 april 2014 establishing the asylum , migration and integration fund , amending council decision 2008 / 381 / ec and repealing decisions no 573 / 2007 / ec and no 575 / 2007 / ec of the european parliament and of the council and council decision 2007 / 435 / ec .


### the target group eligible for relocation should be expanded to give more flexibility to member states in carrying out relocations . ### the target group eligible for relocation as well as the countries from where relocation takes place should be expanded to give more flexibility to member states in carrying out relocations . priority should be given to the relocation of unaccompanied minors , other vulnerable applicants and family members of beneficiaries of international protection , independent of their nationality .


### for the purpose of article 50 of regulation no 514 / 2014 , where amounts stemming from the provisional measures established by decisions no 2015 / 1523 and no 2015 / 1601 are re - committed to the same action under the national programme or transferred to other actions under the national programme in accordance with paragraph 3 , the amounts concerned shall be considered to have been committed in the year of the revision of the national programme that approves the re - commitment or transfer in question . ### for the purpose of article 50 of regulation no 514 / 2014 , where amounts stemming from the provisional measures established by decisions no 2015 / 1523 and no 2015 / 1601 are re - committed to the same action under the national programme or transferred to other specific actions under the national programme in accordance with paragraph 3 , the amounts concerned shall be considered to have been committed in the year of the revision of the national programme that approves the re - commitment or transfer in question .


### the undertaking which opened the branch is either an affiliated undertaking of a group which is controlled by an ultimate parent undertaking not governed by the law of a member state and which has a consolidated net turnover exceeding eur 750 000 000 or an undertaking that is not an affiliated and which has a net turnover exceeding eur 750 000 000 ; ### the undertaking which opened the branch is either an affiliated undertaking of a group which is controlled by an ultimate parent undertaking not governed by the law of a member state and which has a consolidated net turnover exceeding eur 40 000 000 or an undertaking that is not an affiliated and which has a net turnover exceeding eur 40 000 000 ;


### a brief description of the nature of the activities ; ### a list of the names of undertakings and a brief description of the nature of the activities as well as their country of tax registration ;


### the ultimate parent undertaking referred to in point does not have a medium - sized or large subsidiary undertaking as referred to in paragraph 3 . ### the ultimate parent undertaking referred to in point does not have a medium - sized or large subsidiary undertaking as referred to in paragraph 3 already subject to the reporting obligations .


### the number of employees ; ### the number of employees employed on a full - time equivalent basis ;


### the report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking . the information should be based on the reporting specifications of beps’ action 13 and should be limited to what is necessary to enable effective public scrutiny , in order to ensure that disclosure does not give rise to disproportionate risks or disadvantages . the report should also include a brief description of the nature of the activities . such description might be based on the categorisation provided for in table 2 of the annex iii of chapter v of the oecd “transfer pricing guidelines on documentation” . the report should include an overall narrative providing explanations in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid , taking into account corresponding amounts concerning previous financial years . ### the report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking . the information should be based on the reporting specifications of beps’ action 13 and should be limited to what is necessary to enable effective public scrutiny , in order to ensure that disclosure does not give rise to disproportionate risks or disadvantages . the report should also include a brief description of the nature of the activities . such description might be based on the categorisation provided for in table 2 of the annex iii of chapter v of the oecd “transfer pricing guidelines on documentation” . the report should include an overall narrative providing explanations , including in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid , taking into account corresponding amounts concerning previous financial years .


### esma shall develop guidelines on the assessment by competent authorities of the specificity and materiality of risk factors and on the allocation of risk factors across categories . ### in order to ensure consistent harmonisation in relation to this article , esma may develop draft regulatory technical standards on the minimum requirements for the assessment of the specificity and materiality of risk factors and on the allocation of risk factors across categories . power is delegated to the commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with articles 10 to 14 of regulation no 1095 / 2010 .


### the responsible importer of the minerals or metals within the scope of this regulation shall : ### each operator shall , in accordance with the oecd due diligence guidance , identify and assess the risks in its resources supply chain in&#160 ; accordance with article 4 , and :


### in case of an infringement of the provisions of this regulation , the competent authorities of member states shall issue a notice of remedial action to be taken by the responsible importer . ### in case of an infringement of the provisions of this regulation , the competent authorities of member states shall notify the responsible importer of the remedial action to be taken by him .


### union companies have expressed their interest through the public consultation in the responsible sourcing of minerals and reported on current industry schemes designed to pursue their corporate social responsibility objectives , customer requests , or the security of their supplies . however , union companies have also reported countless difficulties in the exercise of supply chain due diligence because of lengthy and complex global supply chains involving a high number of operators that are often insufficiently aware or ethically unconcerned . the cost of responsible sourcing and their potential impact on competitiveness notably on smes should be monitored by the commission . ### union companies have expressed their interest through the public consultation in the responsible sourcing of minerals and reported on current industry schemes designed to pursue their corporate social responsibility objectives , customer requests , or the security of their supplies . in accordance with the oecd due diligence guidance it is recognized that due diligence in conflict - affected and high - risk areas presents practical challenges and that flexibility is therefore needed in the application thereof . the nature and extent of due diligence that is appropriate for an enterprises’ individual circumstances depend on a number of factors , including its size and position in the supply chain , fully taking account of the challenges faced by smes .


### self - certification as a responsible importer ### operator obligations


### ‘ conflict - affected and high - risk areas’ means areas in a state of armed conflict , fragile post - conflict as well as areas witnessing weak or non - existent governance and security , such as failed states , and widespread and systematic violations of international law , including human rights abuses ; ### ‘ conflict - affected and high - risk areas’ means areas identified by the presence of armed conflict , widespread violence or other risks of harm to people and , for these purposes , it is recognized that : armed conflict may take a variety of forms , such as a conflict of international or non - international character , which may involve two or more states , or may consist of wars of liberation , or insurgencies , civil wars ; and high - - risk areas may include areas of political instability or repression , institutional weakness , insecurity , collapse of civil infrastructure and widespread violence , both of which areas are often characterized by widespread human rights abuses and violations of national or international law ;


### this regulation lays down the supply chain due diligence obligations of union importers who choose to be self - certified as responsible importers of minerals or metals containing or consisting of tin , tantalum , tungsten and gold , as set out in annex i . ### this regulation lays down the supply chain due diligence obligations of all union importers who source minerals and metals falling within the scope of this regulation , in accordance with the oecd guidance . it is designed to guarantee transparency and traceability in respect of their sourcing practices in conflict - affected or high - risk areas , in order to minimise or prevent violent conflicts and human rights abuses by curtailing the opportunities for armed groups and security forces , as defined in annex ii to the oecd due diligence guidance , to trade in these minerals and metals .


### in the context of this regulation , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they do not contribute to conflict and adverse impacts thereof . ### in the context of this regulation , and in line with the oecd due diligence guidance , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they respect human rights and do not contribute to conflict and adverse impacts thereof .


### any importer of minerals or metals within the scope of the regulation may self - certify as responsible importer by declaring to a member state competent authority that it adheres to the supply chain due diligence obligations set out in this regulation . the declaration shall contain documentation in which the importer confirms its adherence to the obligations including results of the independent third - party audits carried out . ### deleted


### the commission should report regularly to the council and the european parliament on the effects of the scheme . no later than three years after entering into force and every six years thereafter , the commission should review the functioning and the effectiveness of this regulation , including as regards the promotion of responsible sourcing of the minerals within its scope from conflict - affected and high - risk areas . the reports may be accompanied , if necessary , by appropriate legislative proposals , which may include mandatory measures , ### the commission should report regularly to the council and the european parliament on the effects of the scheme . no later than three years after entering into force and every six years thereafter , the commission should review the functioning and the effectiveness of this regulation .


### on 7 october 2010 , the european parliament passed a resolution calling for the union to legislate along the lines of the us ' conflict minerals ' law alias section 1502 of the dodd - frank wall street reform and consumer protection act ; and the commission announced in its communications of 20119 and 201210 its intention to explore ways of improving transparency throughout the supply chain , including aspects of due diligence . in the latter communication and in line with the commitment it had made at the may 2011 oecd ministerial council , the commission also advocated greater support for and use of the oecd guidelines for multinational enterprises , and of the oecd due diligence guidance – even outside the oecd membership . 9 commodity markets and raw materials , com 25 final . 10 trade , growth and development , com 22 final . ### in its resolutions of 7 october 20101 , of 8 march 20112 , of 5 july 20113 and of 26 february 20144 , the european parliament called for the union to legislate along the lines of the us ' conflict minerals ' law alias section 1502 of the dodd - frank wall street reform and consumer protection act ; and the commission announced in its communications of 20119 and 201210 its intention to explore ways of improving transparency throughout the supply chain , including aspects of due diligence . in the latter communication and in line with the commitment it had made at the may 2011 oecd ministerial council , the commission also advocated greater support for and use of the oecd guidelines for multinational enterprises , and of the oecd due diligence guidance – even outside the oecd membership . __________________ 1 european parliament resolution of 7 october 2010 on failures in protection of human rights and justice in the democratic republic of congo 2 european parliament resolution of 8 march 2011 on tax and development – cooperating with developing countries on promoting good governance in tax matters . 3 european parliament resolution of 5 july 2011 on increasing the impact of eu development policy . 4 european parliament resolution of 26 february 2014 on promoting development through responsible business practices , including the role of extractive industries in developing countries 5 commodity markets and raw materials , com 25 final . 6 trade , growth and development , com 22 final .


### this regulation sets up a union system for supply chain due diligence self - certification in order to curtail opportunities for armed groups and security forces12 to trade in tin , tantalum and tungsten , their ores , and gold . it is designed to provide transparency and certainty as regards the supply practices of importers , smelters and refiners sourcing from conflict - affected and high - risk areas . __________________ 12 ‘ armed groups and security forces’ as defined in annex ii of the oecd due diligence guidance for responsible supply chains of minerals from conflict - affected and high - risk areas : second edition , oecd publishing . http : / / dx . doi . org / 10 . 1787 / 9789264185050 - en . ### this regulation sets up a union system for supply chain due diligence designed to :


### in order to ensure the proper implementation of this regulation , implementing powers should be conferred on the commission . the implementing powers relating to the list of responsible smelters and refiners and the list of member state competent authorities should be exercised in accordance with regulation no 182 / 201111 . __________________ 11 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers . ### in order to amend annex i and annex ii to this regulation , the commission shall be empowered to adopt delegated acts in accordance with article 290 tfeu , following the provisions laid down in this regulation .


### for the purpose of paragraph 1 , member states shall support the development of integrated online access as a first source of information for workers , frontier workers and employers . ### for the purpose of paragraph 1 , member states shall support the development of integrated online access as a first source of information for workers , frontier workers and employers and further personalised services provided by the eures advisors .


### to communicate reliable and up to date information to workers and employers on the different aspects of labour mobility within the union , the eures network should cooperate with other bodies , services and union networks facilitating mobility and informing citizens about their rights under union law , such as your europe portal , the european youth portal and solvit , the organisations responsible for the recognition of professional qualifications and the bodies for the promotion , analysis , monitoring and support of equal treatment of workers , designated in accordance with directive . . / 2013 of [ the european parliament and of the council on measures facilitating the exercise of rights conferred on workers in the context of the freedom of movement for workers ] . ### to communicate reliable and up to date information to workers and employers on the different aspects of labour mobility and social protection within the union , the eures network should seek synergies between , and cooperate with , other bodies , services and union networks facilitating mobility and informing citizens about their rights under union law , such as the administrative commission for the coordination of social security systems , the european network of equality bodies , your europe portal , the european youth portal and solvit , the organisations responsible for the recognition of professional qualifications and the bodies for the promotion , analysis , monitoring and support of equal treatment of workers , designated in accordance with directive . . / 2013 of [ the european parliament and of the council on measures facilitating the exercise of rights conferred on workers in the context of the freedom of movement for workers ] .


### for the purpose of publication , including on the eures portal , in the interest of workers and employers , the national coordination office validates , regularly updates and timely disseminates information and guidance available at national level on : ### for the purpose of publication , including on the eures portal , and in relation to the provision of tailor - made information to workers and employers by the eures advisors , the national coordination office shall validate , regularly update and disseminate , in a timely manner , in the official language of the member state and in the most relevant languages taking into account demands of its labour market , information and guidance available at national level on :


### particular attention should be paid to supporting mobility in the cross - border regions for and providing services to frontier workers who are living in one member state and working in another and have to cope with different national practices and legal systems and encounters specific administrative , legal or tax obstacles to mobility . member states may choose to set up specific support structures to facilitate this kind of mobility , such structures should , within the framework of the eures network , address the specific needs for information , guidance , cross - border matching between labour demand and supply and the resulting placements . ### particular attention should be paid to supporting mobility in the cross - border regions for and providing services to frontier workers who are living in one member state and working in another and have to cope with different national practices and legal systems and encounters specific administrative , legal or tax obstacles to mobility . member states should set up specific support structures in the form of eures cross - border partnerships , to facilitate this kind of mobility , such structures should , within the framework of the eures network , address the specific needs for information , guidance , cross - border matching between labour demand and supply and the resulting placements . the eures cross - border partnerships should involve regional and local authorities , employment services , the social partners and other stakeholders within the eures network that have cross - border activities .


### the transnational and cross - border co - operation and the support to all organisations operating for eures in member states would be facilitated by a structure at union level that should provide common information , training activities , tools and guidance . that structure should also be responsible for the development of the ' european job mobility portal ' , the common it platform . to guide its work , multiannual work programmes should be developed in consultation with member states . ### the transnational and cross - border co - operation and the support to all eures advisors and organisations operating for eures in member states would be facilitated by a structure at union level that should provide common information , training activities , tools and guidance , cooperate with union - level support and antidiscrimination bodies , collate information regarding complaints and issue recommendations on obstacles to mobility . that structure should also be responsible for the development of the ' european job mobility portal ' , the common it platform . to guide its work , multiannual work programmes should be developed in consultation with member states .


### the sharing of draft activity plans under the programming cycle among member states should enable the national coordination offices , acting on behalf of the member states , together with the european coordination office , to direct the resources of the eures network toward appropriate actions and projects , and thereby steer the development of the eures network as a more result - oriented tool responsive to the needs of workers according to the dynamics of labour markets . ### the sharing of draft activity plans under the programming cycle among member states should enable the national coordination offices , acting on behalf of the member states , together with the european coordination office and with the appropriate involvement of the social partners , to direct the resources of the eures network toward appropriate actions and projects , and thereby steer the development of the eures network as a more result - oriented tool responsive to the needs of workers according to the dynamics of labour markets .


### the social partners ' participation in the eures network contributes in particular to the analysis of obstacles to mobility as well as the promotion of fair and voluntary labour mobility within the union , including in the cross - border regions . social partners representatives at union level should therefore be involved in the overall governance structure of the eures network , while national employers ' organisations and trade unions may apply to become a eures partner . ### the social partners ' participation in the eures network contributes in particular to the analysis of obstacles to mobility as well as the promotion of fair and voluntary labour mobility within the union , including in the cross - border regions . social partners representatives at union level should therefore be involved in the overall governance structure of the eures network , while national employers ' organisations and trade unions should be involved at national and regional level and should be able to apply to become a eures partner .


### a programming cycle should be established to support the coordination of action on mobility within the union . to be effective , the programming of member states ' activity plans should take into account data on mobility flows and patterns , the data analysis of existing and forecast labour shortages and surpluses , and recruitment experiences and practices under the eures network and it should consist of a review of the existing resources and tools at the disposal of the organisations in the member state to facilitate intra - eu labour mobility . ### a programming cycle should be established to support the coordination of action on mobility within the union . to be effective , and to ensure fair mobility , the programming of member states ' activity plans should take into account data on mobility flows and patterns , the data analysis of existing and forecast labour shortages and surpluses , and recruitment experiences and practices under the eures network and it should consist of a review of the existing resources and tools at the disposal of the organisations in the member state to facilitate intra - eu labour mobility .


### if workers are interested in further assistance and there is a reasonable likelihood of an intra - eu placement , the eures partners concerned provide further job search assistance , consisting of services such as the selection of suitable vacancies , assistance with drawing up job applications and cv ' s and providing translations and / or obtaining clarifications on specific job vacancies in other member states . ### if workers are interested in further assistance , the eures partners concerned provide further job search assistance , consisting of services such as the selection of suitable vacancies , assistance with drawing up job applications and cv ' s and providing translations and / or obtaining clarifications on specific job vacancies in other member states .


### the public employment services shall ensure that workers using their services , by making available job applications and / or cv ' s with them , can choose to have those employment services assist those workers with their registration on the eures portal , using the national hub referred to in article 15 . ### the public employment services shall ensure that workers using their services , by making available job applications and / or cvs with them , are informed that they may choose to have those employment services assist those workers with their registration on the eures portal , using the national hub referred to in article 15 .


### the support services common to all member states should be defined on the basis of the emerging consensus on successful member state practices for information , counselling and advice to job seekers and employers . ### the support services common to all member states should be defined on the basis of the emerging consensus on successful member state practices for information , personalised counselling and advice to job seekers and employers . the commission should ensure that technical and financial assistance is provided to support services , including to eures advisors .


### is easily accessible and is presented in a user friendly manner . ### is non - discriminatory and easily accessible and is presented in a user friendly manner .


### if workers are interested in further assistance , the eures partners concerned provide information and guidance on individual employment opportunities and in particular offer them the following services : ### if workers are interested in further assistance , the eures partners concerned provide information and guidance on individual employment opportunities and in particular offer them the following personalised services , free of charge :


### the free movement of workers is a key element to the development of a more integrated union labour market which allows worker mobility from high unemployment areas to areas characterised by labour shortages . it also contributes to finding the right skills for vacant positions and overcoming bottlenecks in the labour market . ### the free movement of workers is a key element to the development of a more integrated union labour market which allows worker mobility from high unemployment areas to areas characterised by labour shortages . it also contributes to increasing diversity and finding the right skills for vacant positions and overcoming bottlenecks in the labour market .


### each member state ensures that its national coordination office gets the staff and other resources necessary to carry out its tasks as defined under this regulation . ### each member state ensures that its national coordination office gets the staff and adequate financial and other resources necessary to carry out its tasks as defined under this regulation and that the national coordination offices provide services in accordance with common , high - quality standards and in a timely manner .


### in order to obtain adequate information for measuring the results of the eures network , common indicators should be established . those indicators should guide the organisations participating in the eures network in identifying their results and should help assess the progress made against the objectives set for the eures network as a whole , including its contribution towards the implementation of a coordinated strategy for employment in accordance with article 145 of the treaty . ### in order to obtain adequate information for measuring the results of the eures network , common quantitative and qualitative indicators should be established . those indicators should guide the organisations participating in the eures network in identifying their results and should help assess the progress made against the objectives set for the eures network as a whole , including its contribution towards the implementation of a coordinated strategy for employment in accordance with article 145 of the treaty .


### - encourage the setting up of systems promoting reuse activities , including in particular for electrical and electronic equipment , textiles and furniture ; ### - support the setting up of systems promoting repair and re - use activities as referred to in article 9a ;


### ' preparing for re - use ' means checking , cleaning or repairing recovery operations , by which waste , products or components of products that have been collected by a recognised preparation for re - use operator or deposit - refund scheme are prepared so that they can be re - used without any other pre - processing ; ### ' preparing for re - use ' means checking , cleaning or repairing recovery operations , by which products or components of products that have become waste are prepared so that they can be re - used without any other pre - processing ;


### member states shall take measures , as appropriate , to promote preparing for re - use activities , notably by encouraging the establishment of and support for re - use and repair networks and by facilitating the access of such networks to waste collection points , and by promoting the use of economic instruments , procurement criteria , quantitative objectives or other measures . ### member states shall take measures , to promote preparing for re - use activities , notably by encouraging the establishment of and support of preparing for re - use operators and their networks , in particular those which operate as social enterprises , and by facilitating the access of such networks to waste collection points and facilities , and by promoting the use of economic instruments , procurement criteria or other measures .


### compliance with the obligation to set up separate collection systems for paper , metal , plastic and glass is essential in order to increase preparing for re - use and recycling rates in member states . in addition bio - waste should be collected separately to contribute to an increase in preparing for re - use and recycling rates and the prevention of contamination of dry recyclable materials . ### compliance with the obligation to set up separate collection systems for paper , metal , plastic and glass , wood , textile and food waste is essential in order to increase preparing for re - use and recycling rates in member states . in addition bio - waste should be collected separately to contribute to an increase in preparing for re - use and recycling rates and the prevention of contamination of dry recyclable materials . in addition , separate collection of bio - waste from municipal waste and agricultural waste should be made obligatory and a recycling target should be laid down for bio - waste ;


### such measures may encourage , inter alia , the development , production and marketing of products that are suitable for multiple use , that are technically durable and that are , after having become waste , suitable for preparation for re - use and recycling in order to facilitate proper implementation of the waste hierarchy . the measures should take into account the impact of products throughout their life cycle . ### such measures shall encourage , inter alia , the development , production and marketing of products that are suitable for multiple use , that are technically durable and easily repairable and that are , after having become waste and been prepared for re - use or recycled , suitable to be placed on the market in order to facilitate proper implementation of the waste hierarchy . the measures shall take into account the impact of products throughout their life cycle and the waste hierarchy .


### such measures may encourage , inter alia , the development , production and marketing of products that are suitable for multiple use , that are technically durable and that are , after having become waste , suitable for preparation for re - use and recycling in order to facilitate proper implementation of the waste hierarchy . the measures should take into account the impact of products throughout their life cycle . ### such measures shall encourage , inter alia , the development , production and marketing of products that are suitable for multiple use , that are technically durable and easily repairable and that are , after having become waste and been prepared for re - use or recycled , suitable to be made available on the market or placed on the market in order to facilitate proper implementation of the waste hierarchy . the measures shall take into account the impact of products throughout their life cycle and the waste hierarchy .


### ' 1 . in order to strengthen the re - use and the prevention , recycling and other recovery of waste , member states may take legislative or non - legislative measures to ensure that any natural or legal person who professionally develops , manufactures , processes , treats , sells or imports products has extended producer responsibility . ' ### in paragraph 1 , the first subparagraph is replaced by the following : ' 1 . in order to strengthen the re - use and the prevention , recycling and other recovery of waste , member states shall take legislative or non - legislative measures to ensure that any natural or legal person who professionally develops , manufactures , processes , treats , sells or imports products has extended producer responsibility . '


### member states shall ensure the separate collection of bio - waste where technically , environmentally and economically practicable and appropriate to ensure the relevant quality standards for compost and to attain the targets set out in article 11 , and and 11 . ### member states shall set up systems for the separate collection at source of bio - waste by 31 december 2020 to ensure the relevant quality standards for compost and digestate and to attain the targets set out in article 11 , and and paragraph 2a of this article


### ' 1 . in order to strengthen the re - use and the prevention , recycling and other recovery of waste , member states may take legislative or non - legislative measures to ensure that any natural or legal person who professionally develops , manufactures , processes , treats , sells or imports products has extended producer responsibility . ' ### in article 8 the first subparagraph is replaced by the following : ' 1 . in order to strengthen the re - use and the prevention , recycling and other recovery of waste , member states shall take legislative or non - legislative measures to ensure that any natural or legal person who professionally develops , manufactures , processes , treats , sells or imports products has extended producer responsibility . '


### - reduce the generation of food waste in primary production , in processing and manufacturing , in retail and other distribution of food , in restaurants and food services as well as in households . ### - reduce the generation of food waste in primary production , including post - harvest losses , and along the supply chains , in processing and manufacturing , in retail and other distribution of food , in restaurants and food services as well as in households to ensure food waste is reduced by at least 30% by 2025 and 50% by 2030 .


### member states shall monitor and assess the implementation of their food waste prevention measures by measuring food waste on the basis of methodologies established in accordance with paragraph 4 . ### member states shall monitor and assess the implementation of their food waste prevention measures by measuring the levels of food waste on the basis of a common methodology . by 31 december 2017 , the commission shall adopt a delegated act in accordance with article 38a to establish the methodology , including minimum quality requirements , for the uniform measurement of the levels of food waste .


### member states shall take measures , as appropriate , to promote preparing for re - use activities , notably by encouraging the establishment of and support for re - use and repair networks and by facilitating the access of such networks to waste collection points , and by promoting the use of economic instruments , procurement criteria , quantitative objectives or other measures . ### member states shall take measures to promote preparing for re - use activities , notably by encouraging the establishment of and support for preparation for re - use operators and repair networks , preferentially run as social enterprises , by facilitating the access of such networks to waste collection points and facilities , and by promoting the use of economic instruments , procurement criteria or other measures .


### are modulated on the basis of the real end - of - life cost of individual products or groups of similar products , notably by taking into account their re - usability and recyclability ; ### are modulated on the basis of the real end - of - life cost of individual products or groups of similar products , notably by taking into account their re - usability , reparability , recyclability and the presence of hazardous substances . in order to create the optimised market conditions for producers to take advantage of such a modulation , a set of criteria acting as basis for modulation and their measurement method shall be established for the internal market of the union . no later than 2 years after the entry into force of this directive , the commission shall conduct a study and establish a multi - stakeholders platform in cooperation with member states to define those criteria and adopt implementing acts according to article 39 for their implementation .


### waste prevention is the most efficient way to improve resource efficiency and to reduce the environmental impact of waste . it is important therefore that member states take appropriate measures to prevent waste generation and monitor and assess progress in the implementation of such measures . in order to ensure a uniform measurement of the overall progress in the implementation of waste prevention measures , common indicators should be established . ### waste prevention is the most efficient way to improve resource efficiency and to reduce the environmental impact of waste . it is important therefore that member states take appropriate measures to prevent waste generation and reduce presence of hazardous substances in materials , and monitor and assess progress in the implementation of such measures and national prevention reduction targets . in order to ensure a uniform measurement of the overall progress in the implementation of waste prevention measures , common indicators should be established .


### member states shall make use of adequate economic instruments to provide incentives for the application of the waste hierarchy . ### to provide incentives for the application of the waste hierarchy , member states shall make use of adequate economic instruments and measures as listed in annex via .


### ' 2 . where necessary to comply with paragraph 1 and to facilitate or improve recovery , waste shall be collected separately if technically , environmentally and economically practicable and shall not be mixed with other waste or other material with different properties . ' ### in article 10 , paragraph 2 is replaced by the following : ' 2 . where necessary to comply with paragraph 1 and to facilitate or improve recovery , waste shall be collected separately and shall not be mixed with other waste or other material with different properties . '


### - encourage the setting up of systems promoting reuse activities , including in particular for electrical and electronic equipment , textiles and furniture ; ### - support the setting up of systems promoting repair and reuse activities , including in particular for electrical and electronic equipment , textiles and furniture ;


### - encourage the use of products that are resource efficient , durable , reparable and recyclable ; ### - promote the use of products that are resource efficient , durable , reparable and recyclable ;


### such measures may encourage , inter alia , the development , production and marketing of products that are suitable for multiple use , that are technically durable and that are , after having become waste , suitable for preparation for re - use and recycling in order to facilitate proper implementation of the waste hierarchy . the measures should take into account the impact of products throughout their life cycle . ### such measures shall encourage , inter alia , the development , production and marketing of products that are suitable for multiple use , that are technically durable and easily repairable and that are , after having become waste , suitable for preparation for re - use and recycling in order to facilitate proper implementation of the waste hierarchy . the measures should take into account the impact of products throughout their life cycle .


### in light of the persistent need to enhance efforts to address the management of the migration flows in the union as a whole and in order to ensure a coherent , strong and consistent support to the solidarity and responsibility - sharing efforts , the esf + should provide support to promote the socio - economic integration of third country nationals complementary to the actions financed under the asylum and migration fund . ### in light of the need to enhance efforts to improve migration management in the union as a whole and in order to ensure a coherent , strong and consistent support to the solidarity and responsibility - sharing efforts , the esf + should provide support to promote the socio - economic integration of third country nationals complementary to the actions financed under the asylum and migration fund .


### the union is confronted with structural challenges arising from economic globalisation , the management of migration flows and the increased security threat , clean energy transition , technological change and an increasingly ageing workforce and growing skills and labour shortages in some sectors and regions , experienced especially by smes . taking into account the changing realities of the world of work , the union should be prepared for the current and future challenges by investing in relevant skills , making growth more inclusive and by improving employment and social policies , including in view of labour mobility . ### the union is confronted with structural challenges arising from economic globalisation , migration management and integration , ensuring security , clean energy transition , technological change and an increasingly ageing workforce and growing skills and labour shortages in some sectors and regions , experienced especially by smes . taking into account the changing realities of the world of work , the union should be prepared for the current and future challenges by investing in relevant skills , making growth more inclusive and by improving employment and social policies , including in view of labour mobility .


### member states shall allocate at least 25% of their esf + resources under shared management to the specific objectives for the social inclusion policy area set out in points to of article 4 , including the promotion of the socio - economic integration of third country nationals . ### member states shall allocate at least 30% of their esf + resources under shared management to the specific objectives for the social inclusion policy area set out in points to of article 4 , including the promotion of the socio - economic integration of third country nationals .


### in view of this wider scope of the esf + it is appropriate to foresee that the aims to enhance the effectiveness of labour markets and promote access to quality employment , to improve the access to and the quality of education and training as well as to promote social inclusion and health and to reduce poverty are not only implemented under shared management , but also under direct and indirect management under the employment and social innovation and health strands for actions required at union level . ### in view of this wider scope of the esf + it is appropriate to foresee that the aims to enhance the effectiveness of labour markets and promote access to quality employment , to improve the access to and the quality of education and training as well as to promote social inclusion and health and to eradicate poverty are not only implemented under shared management , but also under direct and indirect management under the employment and social innovation and health strands for actions required at union level .


### member states and , where appropriate the commission , shall foster synergies and ensure coordination , complementarity and coherence between the esf + and other union funds , programmes and instruments such as erasmus , the asylum and migration fund and the reform support programme , including the reform delivery tool and the technical support instrument , both in the planning phase and during implementation . member states and , where appropriate the commission , shall optimise mechanisms for coordination to avoid duplication of effort and ensure close cooperation between those responsible for implementation to deliver coherent and streamlined support actions . ### member states and , where appropriate the commission , shall foster synergies and ensure coordination , complementarity and coherence between the esf + and other union funds , programmes and instruments such as erasmus , the asylum and migration fund , the rights and values programme and the reform support programme , including the reform delivery tool and the technical support instrument , both in the planning phase and during implementation . member states and , where appropriate the commission , shall optimise mechanisms for coordination to avoid duplication of effort and ensure close cooperation between those responsible for implementation to deliver coherent and streamlined support actions .


### activities supporting a sustainable food production and consumption . ### activities supporting a sustainable food production and consumption , which does not cause harm to the environment and biodiversity .


### persons having the status of worker , with the meaning of article 45 tfeu ; ### persons having the status of worker , with the meaning of article 45 tfeu , regardless of whether they are paid or unpaid ;


### each time a new union act for which whistleblower protection is relevant and can contribute to more effective enforcement is adopted , consideration should be given to whether to amend the annex to the present directive in order to place it under its scope . ### each time a new union act for which whistleblower protection is relevant and can contribute to more effective enforcement is adopted , it should be added to the annex to the present directive in order to place it under its scope .


### he or she had reasonable grounds to believe that the use of internal reporting channels could jeopardise the effectiveness of investigative actions by competent authorities ; ### he or she had reasonable grounds to believe that the use of internal reporting channels could result in retaliation or jeopardise the effectiveness of investigative actions by competent authorities or when use of the internal channel has previously resulted in retaliation or jeopardised the effectiveness of investigative actions by competent authorities ;


### 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 . ### 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 , 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 .


### persons who report information about threats or harm to the public interest obtained in the context of their work - related activities make use of their right to freedom of expression . the right to freedom of expression , enshrined in article 11 of the charter of fundamental rights of the european union and in article 10 of the european convention on human rights , encompasses media freedom and pluralism . ### persons who report information particularly about threats or harm to the public interest make use of their right to freedom of expression . the right to freedom of expression , enshrined in article 11 of the charter of fundamental rights of the european union and in article 10 of the european convention on human rights , encompasses freedom of information as well as media freedom and pluralism .


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


### 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 which arise in this context . the purpose of this directive is to create a climate of trust that enables whistleblowers to report observed or suspected breaches of law , wrongdoing and threats to the public interest . 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 .


### a significant cost for reporting persons contesting retaliation measures taken against them in legal proceedings can be the relevant legal fees . although they could recover these fees at the end of the proceedings , they might not be able to cover them up front , especially if they are unemployed and blacklisted . assistance for criminal legal proceedings , particularly in accordance with the provisions of directive 2016 / 1919 of the european parliament and of the council59 and more generally support to those who are in serious financial need might be key , in certain cases , for the effective enforcement of their rights to protection . _________________ 59 directive 2016 / 1919 of the european parliament and of the council of 26 october 2016 on legal aid for suspects and accused persons in criminal proceedings and for requested persons in european arrest warrant proceedings . ### a significant cost for reporting persons contesting retaliation measures taken against them in legal proceedings can be the relevant legal fees . although they could recover these fees at the end of the proceedings , they might not be able to cover them up front , especially if they are unemployed and blacklisted . assistance for criminal legal proceedings , particularly in accordance with the provisions of directive 2016 / 1919 of the european parliament and of the council59 and more generally support to those who are in serious financial need is key for the effective enforcement of their rights to protection . _________________ 59 directive 2016 / 1919 of the european parliament and of the council of 26 october 2016 on legal aid for suspects and accused persons in criminal proceedings and for requested persons in european arrest warrant proceedings .


### 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 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 unlawful activities , abuse of law or threats to the public interest , including :


### ‘ report’ means the provision of information relating to a breach which has occurred or is likely to occur in the organisation at which the reporting person works or has worked or in another organisation with which he or she is or was in contact through his or her work ; ### ‘ report’ means the provision of information relating to a breach which has occurred or is likely to occur ;


### this directive should be without prejudice to the protection of national security and other classified information which union law or the laws , regulations or administrative provisions in force in the member state concerned require , for security reasons , to be protected from unauthorised access . in particular , moreover , the provision of this directive should not affect the obligations arising from commission decision 2015 / 444 of 13 march 2015 on the security rules for protecting eu classified information or council decision of 23 september 2013 on the security rules for protecting eu classified information . ### this directive should be without prejudice to the protection of other classified information which union law or the laws , regulations or administrative provisions in force in the member state concerned require , for security reasons , to be protected from unauthorised access . in particular , the provision of this directive should not affect the obligations arising from commission decision 2015 / 444 of 13 march 2015 on the security rules for protecting eu classified information or council decision of 23 september 2013 on the security rules for protecting eu classified information .


### effective prevention of breaches of union law requires that protection is also granted to persons who provide information about potential breaches , which have not yet materialised , but are likely to be committed . for the same reasons , protection is warranted also for persons who do not provide positive evidence but raise reasonable concerns or suspicions . at the same time , protection should not apply to the reporting of information which is already in the public domain or of unsubstantiated rumours and hearsay . ### effective prevention of breaches of union law requires that protection is also granted to persons who provide information about potential breaches , which have not yet materialised , but are likely to be committed . for the same reasons , protection is warranted also for persons who do not provide positive evidence but raise reasonable concerns or suspicions . at the same time , protection should not apply to the reporting of unsubstantiated rumours and hearsay . protection should be given to individuals working in institutions within the union , but also to individuals working in european entities located outside union territory . it should also apply to officials as well as other employees and interns working at the institutions , agencies and bodies of the union .


### ‘ disclosure’ means making information on breaches acquired within the work - related context available to the public domain ; ### ‘ disclosure’ means making information on breaches available to the public domain ;


### provided the confidentiality of the identity of the reporting person is ensured , it is up to each individual private and public legal entity to define the kind of reporting channels to set up , such as in person , by post , by physical complaint box , by telephone hotline or through an online platform . however , reporting channels should not be limited to those amongst the tools , such as in - person reporting and complaint box , which do not guarantee confidentiality of the identity of the reporting person . ### provided the anonymity or confidentiality of the identity of the reporting person is ensured , it is up to each individual private and public legal entity to define the kind of reporting channels to set up , such as in person , by post , by physical complaint box , by telephone hotline or through an online platform . however , reporting channels should not be limited to those amongst the tools , such as in - person reporting and complaint box , which do not guarantee anonymity nor confidentiality of the identity of the reporting person .


### this directive shall apply to reporting persons working in the private or public sector who acquired information on breaches in a work - related context including , at least , the following : ### this directive shall apply to reporting persons in the private or public sector who acquired information on breaches including , at least , the following :


### ' breaches ' means actual or potential unlawful activities or abuse of law relating to the union acts and areas falling within the scope referred to in article 1 and in the annex ; ### ' breaches ' means actual or potential unlawful activities , omissions&#160 ; or abuse of law relating to the union acts notably in areas falling within the scope referred to in article 1 and in the annex ;


### this directive shall apply to reporting persons working in the private or public sector who acquired information on breaches in a work - related context including , at least , the following : ### this directive shall apply to reporting persons working in the private or public sector who acquired information on breaches including , at least , the following :


### the statistics referred to in paragraph 1 shall relate to reference periods of three calendar months and shall be supplied to the commission within two months of the end of the reference period . the first reference period shall be january to march 2020 . ### the statistics referred to in paragraph 1 shall be disaggregated by age and gender of the person concerned , and by unaccompanied minors . they shall relate to reference periods of three calendar months and shall be supplied to the commission within two months of the end of the reference period . the first reference period shall be january to march 2020 .


### reflecting the importance of tackling climate change in line with the union ' s commitments to implement the paris agreement and the united nations sustainable development goals , the funds will contribute to mainstream climate actions and to the achievement of an overall target of 25 % of the eu budget expenditure supporting climate objectives . ### reflecting the importance of tackling climate change and in order to contribute to the financing of necessary actions to be taken at eu , national and local level to fulfil the union ' s commitments to implement the paris agreement and the united nations sustainable development goals , the funds will contribute to mainstream climate actions and to the achievement of an overall target of at least 30 % of the eu budget expenditure supporting climate objectives .


### in the light of experience gained in past proceedings , it is appropriate to clarify the circumstances in which significant distortions affecting to a considerable extent free market forces may be deemed to exist . in particular , it is appropriate to clarify that this situation may be deemed to exist , inter alia , when reported prices or costs , including the costs of raw materials , are not the result of free market forces because they are affected by government intervention . it is further appropriate to clarify that in considering whether or not such a situation exists regard may be had , inter alia , to the potential impact of the following : the market in question is to a significant extent served by enterprises which operate under the ownership , control or policy supervision or guidance of the authorities of the exporting country ; state presence in firms allowing the state to interfere with respect to prices or costs ; public policies or measures discriminating in favour of domestic suppliers or otherwise influencing free market forces ; and access to finance granted by institutions implementing public policy objectives . it is further appropriate to provide that the commission services may issue a report describing the specific situation concerning these criteria in a certain country or a certain sector ; that such report and the evidence on which it is based may be placed on the file of any investigation relating to that country or sector ; and that interested parties should have ample opportunity to comment on the report and the evidence on which it is based in each investigation in which such report or evidence is used . ### in the light of experience gained in past proceedings , it is appropriate to clarify the circumstances in which significant distortions affecting to a considerable extent free market forces may be deemed to exist . in particular , it is appropriate to clarify that this situation may be deemed to exist , inter alia , when reported prices or costs , including the costs of raw materials , are not the result of free market forces because they are affected by government intervention . it is further appropriate to clarify that in considering whether or not such a situation exists regard may be had , inter alia , to the potential impact of the following : lack of compliance with international social and environmental standards having as result an impact on cost production ; the market in question is to a significant extent served by enterprises which operate under the ownership , control or policy supervision or guidance of the authorities of the exporting country ; state presence in firms allowing the state to interfere with respect to prices or costs ; public policies or measures discriminating in favour of domestic suppliers or otherwise influencing free market forces ; and access to finance granted by institutions implementing public policy objectives . it is further appropriate to provide that the commission services should issue a report describing the specific situation concerning these criteria in a certain country or a certain sector ; that such report and the evidence on which it is based may be placed on the file of any investigation relating to that country or sector ; and that interested parties should have ample opportunity to comment on the report and the evidence on which it is based in each investigation in which such report or evidence is used .


### when appropriate , the commission services may issue a report describing the specific situation concerning the criteria listed in point in a certain country or a certain sector . such report and the evidence on which it is based may be placed on the file of any investigation relating to that country or sector . interested parties shall have ample opportunity to supplement , comment or rely on the report and the evidence on which it is based in each investigation in which such report or evidence is used . the determinations made shall take into account all of the relevant evidence on the file . ### when appropriate , the commission services shall issue a public report every year describing the specific situation concerning the criteria listed in point in a certain country or a certain sector . the report shall include information on the compliance with international environmental and social standards that affect the cost production . such report and the evidence on which it is based may be placed on the file of any investigation relating to that country or sector . interested parties such as trade unions and smes shall have ample opportunity to supplement , comment or rely on the report and the evidence on which it is based in each investigation in which such report or evidence is used . the participation of smes in supplementing , commenting and relying on the report should be improved by strengthening the role of the sme help desk . the european parliament will be informed by the commission on the content of this report and will also be given the opportunity to supplement the information given in it . the determinations made shall take into account all of the relevant evidence on the file .


### the parties to the investigation shall be informed shortly after initiation about the relevant sources that the commission intends to use for the purpose of point and shall be given 10 days to comment . for this purpose , interested parties shall be given access to the file , including any evidence on which the investigating authority relies , without prejudice to article 19 . ### the parties including trade unions and smes to the investigation shall be informed shortly after initiation about the relevant sources that the commission intends to use for the purpose of point and shall be given 10 days to comment . for this purpose , interested parties shall be given access to the file , including any evidence on which the investigating authority relies , without prejudice to article 19 .


### the union industry may rely on the report referred to in point for the calculation of normal value when filing a complaint in accordance with article 5 or a request for a review in accordance with article 11 . ### the union industry and trade unions may rely on the report referred to in point for the calculation of normal value when filing a complaint in accordance with article 5 or a request for a review in accordance with article 11 . insists on the fact that the european union should do more to help trade unions and firms to take advantages of eu measures to combat dumping , in that sense , trade unions and smes should be accompanied by a help desk for filing complaints and providing guidance in investigation proceedings . the desk could even help them to put together the initial evidence of economic injury needed to justify launching an anti - dumping investigation .


### when appropriate , the commission services may issue a report describing the specific situation concerning the criteria listed in point in a certain country or a certain sector . such report and the evidence on which it is based may be placed on the file of any investigation relating to that country or sector . interested parties shall have ample opportunity to supplement , comment or rely on the report and the evidence on which it is based in each investigation in which such report or evidence is used . the determinations made shall take into account all of the relevant evidence on the file . ### when appropriate , the commission services shall issue a public report every year describing the specific situation concerning the criteria listed in point in a certain country or a certain sector . such report and the evidence on which it is based may be placed on the file of any investigation relating to that country or sector . interested parties such as trade unions and smes shall have ample opportunity to supplement , comment or rely on the report and the evidence on which it is based in each investigation in which such report or evidence is used . the determinations made shall take into account all of the relevant evidence on the file . insists that trade unions and smes should have the possibility to submit anti - dumping complaints .


### in case it is determined , when applying this provision or any other relevant provision of this regulation , that it is not appropriate to use domestic prices and costs in the exporting country due to the existence of significant distortions , the normal value shall be constructed on the basis of costs of production and sale reflecting undistorted prices or benchmarks . for this purpose , the sources that may be used include undistorted international prices , costs , or benchmarks , or corresponding costs of production and sale in an appropriate representative country with a similar level of economic development as the exporting country , provided the relevant cost data are readily available . the constructed normal value shall include a reasonable amount for administrative , selling and general costs and for profits . ### in case it is determined , when applying this provision or any other relevant provision of this regulation , that it is not appropriate to use domestic prices and costs in the exporting country due to the existence of significant distortions , the normal value shall be constructed on the basis of costs of production and sale reflecting undistorted prices or benchmarks . for this purpose , the sources that may be used include undistorted international prices , costs , or benchmarks , or corresponding costs of production and sale in an appropriate representative country with a similar level of economic development as the exporting country and with sufficient level of social and environmental standards , where sufficient levels are determined on the basis of ratification and effective implementation by the third country of the multilateral environmental agreements , and protocols thereunder , the eu is party to at any point in time and of ilo conventions listed in annex i , provided the relevant cost data are readily available . the constructed normal value shall include a reasonable amount for administrative , selling and general costs and for profits .


### the percentage of holdings pertaining to companies carrying out environmentally sustainable economic activities ; ### the percentage of holdings in different companies carrying out environmentally sustainable economic activities or activities having a negative environmental impact ;


### to avoid market fragmentation as well as harm to consumer interests due to divergent notions of environmentally sustainable economic activities , national requirements that market actors should comply with when they wish to market financial products or corporate bonds as being environmentally sustainable , should build on the uniform criteria for environmentally sustainable economic activities . those market actors include financial market participants offering “green” financial products and non - financial companies issuing “green” corporate bonds . ### to avoid market fragmentation as well as harm to consumer interests due to divergent notions regarding the degree of environmental sustainability of economic activities , national requirements that market actors should comply with when they wish to market financial products or corporate bonds as defined in this regulation as being environmentally sustainable , should build on the uniform criteria for environmentally sustainable economic activities . those market actors include financial market participants offering sustainable financial products or services and non - financial companies issuing sustainable corporate bonds .


### offering financial products which pursue environmentally sustainable objectives is an effective way of channelling private investments into sustainable activities . national requirements for marketing as sustainable investments financial products and corporate bonds , in particular requirements set out to allow the relevant market actors to use a national label , aim to enhance investor confidence , to create visibility and to address concerns about “greenwashing” . greenwashing refers to the practice of gaining an unfair competitive advantage by marketing a financial product as environment - friendly , when in fact it does not meet basic environmental standards . currently a few member states have in place labelling schemes . they build on different taxonomies classifying environmentally sustainable economic activities . given the political commitments under the paris agreement and at union level , it is likely that more and more member states will set up labelling schemes or other requirements on market actors in respect of financial products or corporate bonds marketed as environmentally sustainable . in doing so , member states would be using their own national taxonomies for the purposes of determining which investments qualify as sustainable . if such national requirements are based on different criteria as to which economic activities qualify as environmentally sustainable , investors will be discouraged from investing across borders , due to difficulties in comparing the different investment opportunities . in addition , economic operators wishing to attract investment from across the union would have to meet different criteria in the various member states in order for their activities to qualify as environmentally sustainable for the purposes of the different labels . the absence of uniform criteria will thus increase costs and create a significant disincentive for economic operators , amounting to an impediment to access cross - border capital markets for sustainable investments . the barriers to access to cross - border capital markets for the purposes of raising funds for sustainable projects are expected to grow further . the criteria for determining whether an economic activity is environmentally sustainable should therefore be harmonised at union level , in order to remove obstacles to the functioning of the internal market and prevent their future emergence . with such harmonisation economic operators will find it easier to raise funding for their green activities across borders , as their economic activities can be compared against uniform criteria in order to be selected as underlying assets for environmentally sustainable investments . it will therefore facilitate attracting investment across borders within the union . ### offering financial products and services which pursue environmentally sustainable objectives is an effective way of shifting private investments from activities with negative environmental impact into more sustainable activities . national requirements for marketing as sustainable investments financial products , services and corporate bonds , as defined in this regulation , in particular requirements set out to allow the relevant market actors to use a national label , aim to enhance investor confidence and awareness of risks , to create visibility and to address concerns about “greenwashing” . greenwashing refers to the practice of gaining an unfair competitive advantage by marketing a financial product as environment - friendly , when in fact it does not meet basic environmental standards . currently a few member states have in place labelling schemes . they build on different taxonomies classifying environmentally sustainable economic activities . given the political commitments under the paris agreement and at union level , it is likely that more and more member states will set up labelling schemes or other requirements on market actors in respect of financial products or corporate bonds marketed as environmentally sustainable . in doing so , member states would be using their own national taxonomies for the purposes of determining which investments qualify as sustainable . if such national requirements are based on different criteria and indicators as to which economic activities qualify as environmentally sustainable , investors will be discouraged from investing across borders , due to difficulties in comparing the different investment opportunities . in addition , economic operators wishing to attract investment from across the union would have to meet different criteria in the various member states in order for their activities to qualify as environmentally sustainable for the purposes of the different labels . the absence of uniform criteria and indicators will direct investments in an environmentally ineffective , and in some cases counterproductive , manner and lead to unmet environmental and sustainability targets . that absence thus increases costs and creates a significant disincentive for economic operators , amounting to an impediment to access cross - border capital markets for sustainable investments . the barriers to access to cross - border capital markets for the purposes of raising funds for sustainable projects are expected to grow further . the criteria and indicators for determining the degree of sustainability of an economic activity should therefore be harmonised at union level , in order to remove obstacles to the functioning of the internal market and prevent their future emergence . with such harmonisation of information , of metrics and of criteria , economic operators will find it easier to raise funding for their environmentally sustainable activities across borders , as their economic activities can be compared against uniform criteria and indicators in order to be selected as underlying assets for environmentally sustainable investments . it will therefore facilitate attracting investment across borders within the union .


### moreover if market participants do not provide any explanation to investors of how the activities they invest in contribute to environmental objectives , or if they use different concepts in their explanation of what is a ‘ sustainable’ economic activity , investors will find it disproportionately burdensome to check and compare these different financial products . it has been found that this discourages investors from investing into green financial products . furthermore , the lack of investor confidence has major detrimental effects on the market for sustainable investment . it has further been shown that national rules or market - based initiatives taken to tackle this issue within national borders will lead to fragmenting the internal market . if financial market participants disclose how the financial products they claim are environment - friendly meet environmental objectives , and they use for such disclosures common criteria across the union of what is an environmentally sustainable economic activity , this will help investors compare environment - friendly investment opportunities across borders . investors will invest in green financial products with higher confidence across the union , improving the functioning of the internal market . ### moreover if market participants do not disclose how the activities they invest in contribute negatively or positively to environmental objectives , or if they use different metrics and criteria for determining the impact in their explanation of the degree of environmental sustainability of an economic activity , investors will find it disproportionately burdensome to check and compare different financial products . it has been found that this discourages investors from investing into sustainable financial products . furthermore , the lack of investor confidence has major detrimental effects on the market for sustainable investment . it has further been shown that national rules or market - based initiatives taken to tackle this issue within national borders will lead to fragmenting the internal market . if financial market participants disclose how the financial products they claim are environment - friendly meet environmental objectives , and they use for such disclosures common criteria across the union of what is an environmentally sustainable economic activity , this will help investors compare the environmental impact of investment opportunities across borders . investors will invest in green financial products with higher confidence across the union , improving the functioning of the internal market .


### the minimum safeguards referred to in article 3 shall be procedures implemented by the undertaking that is carrying out an economic activity to ensure that the principles and rights set out in the eight fundamental conventions identified in the international labour organisation’s declaration on fundamental rights and principles at work , namely : the right not to be subjected to forced labour , the freedom of association , workers ' right to organise , the right to collective bargaining , equal remuneration for men and women workers for work of equal value , non - discrimination in opportunity and treatment with respect to employment and occupation , as well as the right not to be subjected to child labour , are observed . ### the minimum safeguards referred to in article 3 shall be procedures implemented by the undertaking that is carrying out an economic activity to ensure that the following are observed : a . principles and rights set out in the eight fundamental conventions identified in the international labour organisation’s declaration on fundamental rights and principles at work , namely : the right not to be subjected to forced labour , the freedom of association , workers ' right to organise , the right to collective bargaining , equal remuneration for men and women workers for work of equal value , non - discrimination in opportunity and treatment with respect to employment and occupation , as well as the right not to be subjected to child labour . b . the international bill of human rights c . the eu charter of fundamental rights d . the un guiding principles on business and human rights e . the oecd guidelines on multinational enterprises 2 . the minimum safeguards shall be implemented by the undertaking that is carrying out an economic activity by due diligence procedures consistent with the relevant international standards and with the following principles : take into account the nature and scale of the undertaking ' s operations , supply chains and business relationships . assess and address the negative human rights impacts of the economic activity itself , as well as of the products and services used by and produced by that economic activity , notably by considering their production , use and where relevant , end - of - life . be risk - based , meaning that the level of due diligence applied should be commensurate to the severity and likelihood of the negative impacts . the focus should be on preventing negative impacts first , and when prevention is not possible , then mitigating , preventing recurrence and , where relevant , remediating impacts . be supported by relevant policies and management systems to reinforce a systematic , proactive and reactive approach to on - going identification and management of human rights impacts . be informed by engagement with stakeholders , which includes workers and other potentially impacted individuals or groups . provide relevant information to investors and other stakeholders to enable them to assess compliance with the minimum safeguards . 4 . the commission , shall be empowered to supplement this article by a delegated act specifying the criteria to determine whether the requirements this article are adhered to . the commission shall adopt this delegated act by 31 december 2019 .


### member states shall apply the criteria for determining environmentally sustainable economic activities set out in article 3 for the purposes of any measures setting out requirements on market actors in respect of financial products or corporate bonds that are marketed as ' environmentally sustainable ' . ### member states and the union shall apply the criteria for determining the degree of environmental sustainability of economic activities set out in article 3 and 3a for the purposes of any measures setting out sustainability requirements on market actors in respect of financial products or corporate bonds


### nature conservation ; protecting , restoring and enhancing the condition of ecosystems and their capacity to provide services ; ### nature conservation measures to maintain or restore , at favourable conservation status , natural habitats and species of wild fauna and flora and to reach adequate populations of naturally occurring species protecting , restoring and enhancing the condition of ecosystems and their capacity to provide services ;


### generating , storing or using renewable energy or climate - neutral energy , including through using innovative technology with a potential for significant future savings or through necessary reinforcement of the grid ; ### generating , storing or using renewable energy , including through using innovative technology with a potential for significant future savings or through necessary reinforcement of the grid ;


### a union classification of environmentally sustainable economic activities should enable the development of future union policies , including union - wide standards for environmentally sustainable financial products and eventually the establishment of labels that formally recognise compliance with those standards across the union . uniform legal requirements for considering investments as environmentally sustainable investments , based on uniform criteria for environmentally sustainable economic activities , are necessary as a reference for future union legislation aiming at enabling those investments . ### union - wide indicators determining the environmental impact of economic activities should enable the development of future union policies , including union - wide standards for environmentally sustainable financial products and eventually the establishment of labels that formally recognise compliance with those standards across the union , as well as to be the basis for other economic , regulatory and prudential measures . uniform legal requirements for considering the degree of environmental sustainability of investments , based on uniform criteria for the degree of environmental sustainability of economic activities and common indicators for assessing the environmental impact of investments , are necessary as a reference for future union legislation aiming at facilitating the shift from investments with a negative environmental impact to investments with a positive impact . .


### the application of this regulation should be reviewed regularly in order to assess the progress on the development of technical screening criteria for environmentally sustainable activities , the use of the definition of environmentally sustainable investment , and whether compliance with the obligations requires the establishment of a verification mechanism . the review should include also an assessment of whether the scope of this regulation should be extended to cover social sustainability objectives . ### the application of this regulation should be reviewed regularly and at least after three years in order to assess the progress on the development of technical screening criteria and harmonised indicators for environmentally sustainable activities , the use of the definition of environmentally sustainable investment or investments having a negative environmental impact , and whether compliance with the obligations requires the establishment of a verification mechanism . the review should include also an assessment of the provisions required for extending the scope of this regulation to cover social sustainability objectives .


### financial market participants offering financial products as environmentally sustainable investments or as investments having similar characteristics . ### financial market participants offering financial products .


### the appropriateness of extending the scope of this regulation to cover other sustainability objectives , in particular social objectives ; ### the steps required for extending the scope of this regulation to cover other sustainability objectives , in particular social objectives ;


### take into account the potential impact on liquidity in the market , the risk of certain assets becoming stranded as a result of losing value due to the transition to a more sustainable economy , as well as the risk of creating inconsistent incentives ; ### take into account the risk of certain assets becoming stranded as a result of legal changes and of losing value due to the transition to a more sustainable economy , as well as the risk of creating inconsistent incentives ;


### measures adopted by member states or by the union setting out any requirements on market actors in respect of financial products or corporate bonds that are marketed as environmentally sustainable . ### measures adopted by member states or by the union setting out any sustainability - related requirements on market actors in respect of financial products or corporate bonds .


### an economic activity should not be considered environmentally sustainable if it causes more harm to the environment than the benefits it brings . the technical screening criteria should identify the minimum requirements necessary to avoid a significant harm to other objectives . when establishing and updating the technical screening criteria , the commission should ensure that those criteria are based on available scientific evidence and are updated regularly . where scientific evaluation does not allow for the risk to be determined with sufficient certainty , the precautionary principle should apply , in line with article 191 tfeu . ### an economic activity should not be considered environmentally sustainable if it causes more harm to the environment than the benefits it brings and it should also not significantly harm any of the other environmental objectives . the technical screening criteria based on harmonised indicators should identify the minimum requirements necessary to avoid a significant harm to other objectives and the assessment of the negative impact . when establishing and updating the technical screening criteria and harmonised indicators , the commission should ensure that those criteria and indicators are based on available scientific evidence and are updated regularly . where scientific evaluation does not allow for the risk to be determined with sufficient certainty , the precautionary principle should apply , in line with article 191 tfeu .


### protection of healthy ecosystems . ### protection of biodiversity and healthy ecosystems , and restoring degraded ecosystems .


### supplement article 12 to establish technical screening criteria , for each relevant environmental objective , for determining whether an economic activity in respect of which screening criteria are established pursuant to point of this paragraph is considered , for the purposes of this regulation , to cause significant harm to one or more of those objectives . ### supplement article 12 to establish technical screening criteria based on indicators , for each relevant environmental objective , for determining whether an economic activity in respect of which screening criteria based on indicators are established pursuant to point of this paragraph is considered , for the purposes of this regulation , to cause significant harm to one or more of those objectives .


### for the purposes of this regulation , an economic activity shall be considered to contribute substantially to healthy ecosystems where that activity contributes substantially to protecting , conserving and enhancing biodiversity and ecosystem services in line with the relevant legislative and non - legislative union instruments , through any of the following means : ### for the purposes of this regulation , an economic activity shall be considered to contribute substantially to biodiversity and healthy ecosystems or the restoration of degraded ecosystems where that activity contributes substantially to protecting , conserving and enhancing or restoring biodiversity and ecosystem services in line with the relevant legislative and non - legislative union instruments , through any of the following means :