### 1. highlights that the rule of law is an essential precondition for compliance with the principle of sound financial management and for the protection of the union’s financial interests , which can only be ensured if public authorities act in accordance with the law , if cases of fraud , corruption , conflicts of interest or other breaches of the law are pursued effectively by investigative and prosecution services , if national courts are independent , and if the decisions of the court of justice of the european union are respected; ### 1. highlights that the rule of law is an essential precondition for compliance with the principle of sound financial management and for the protection of the union’s financial interests , which can only be ensured if public authorities act in accordance with the law , if cases of fraud , corruption , conflicts of interest or other breaches of the law are pursued effectively by investigative and prosecution services , if national courts are independent , and if the decisions of the court of justice of the european union are respected; stresses however , that the above institutions in the member states have to be functional not only legally but also in practice;


### 1. highlights that the rule of law is an essential precondition for compliance with the principle of sound financial management and for the protection of the union’s financial interests , which can only be ensured if public authorities act in accordance with the law , if cases of fraud , corruption , conflicts of interest or other breaches of the law are pursued effectively by investigative and prosecution services , if national courts are independent , and if the decisions of the court of justice of the european union are respected; ### 1. highlights that the rule of law is an essential precondition for compliance with the principle of sound financial management , as enshrined in article 317 of the treaty on the functioning of the european union (tfeu) , and for the protection of the union’s financial interests , which can only be ensured if public authorities act in accordance with the law , if cases of fraud , corruption , conflicts of interest or other breaches of the law are pursued effectively by investigative and prosecution services , if national courts are independent , and if the decisions of the court of justice of the european union are respected;


### 1. recalls that the union is founded on the values enshrined in article 2 of the teu; ### 1. recalls that the union is founded on the values of respect for human dignity , freedom , democracy , equality , the rule of law and respect for human rights , including the rights of persons belonging to minorities , enshrined in article 2 of the teu;


### 2. underlines the importance of the commission’s first rule of law report as a basis on which to build the new cycle of the rule of law mechanism; welcomes the inclusion among its pillars of the justice system , the anti-corruption framework and other institutional checks and balances , as these are particularly relevant for monitoring the protection of the eu budget; ### 2. underlines the importance of the commission’s first rule of law report as a basis on which to build the new cycle of the rule of law mechanism; welcomes the inclusion among its pillars of the justice system , the anti-corruption framework and other institutional checks and balances , as these are particularly relevant for monitoring the protection of the eu budget; is of the opinion that the annual report is lacking conclusions on the state of the rule of law in the member states and in the eu in general; considers that these are essential preconditions to identify follow-up actions; encourages the commission to propose remedial measures and tools and allocate adequate timelines to them;


### 2. underlines the importance of the commission’s first rule of law report as a basis on which to build the new cycle of the rule of law mechanism; welcomes the inclusion among its pillars of the justice system , the anti-corruption framework and other institutional checks and balances , as these are particularly relevant for monitoring the protection of the eu budget; ### 2. underlines the importance of the commission’s first rule of law report as a basis on which to build the new cycle of the rule of law mechanism; welcomes the inclusion among its pillars of the justice system , the anti-corruption framework and other institutional checks and balances , as these are particularly relevant for monitoring the protection of the eu budget; calls on the commission to assess any possible overlaps between the rule of law mechanism and the cooperation and verification mechanism for bulgaria and romania and ensure a streamlined evaluation process;


### — having regard to the european convention for the protection of human rights and fundamental freedoms , the european social charter , the case law of the european court of human rights and the european committee of social rights , and the conventions , recommendations , resolutions , opinions and reports of the parliamentary assembly , the committee of ministers , the human rights commissioner , the european commission against racism and intolerance , the steering committee on anti-discrimination , diversity and inclusion , the venice commission and other bodies of the council of europe , ### — having regard to the european convention for the protection of human rights and fundamental freedoms , the european social charter , the case law of the european court of human rights and the european committee of social rights , the council of europe framework convention for the protection of national minorities (fcnm) and the european charter for regional or minority languages (ecrml) and the conventions , recommendations , resolutions , opinions and reports of the parliamentary assembly , the committee of ministers , the human rights commissioner , the european commission against racism and intolerance , the steering committee on anti-discrimination , diversity and inclusion , the venice commission , the advisory committee on the fcnm , the committee of experts of the ecrml and other bodies of the council of europe ,


### f. whereas backsliding on the rule of law and fundamental rights in some countries is seriously affecting mutual trust in the functioning of the area of freedom , security and justice and threatening the union objectives as enshrined in article 3 of the teu; ### f. whereas backsliding on the rule of law and fundamental rights in some countries is seriously affecting mutual trust in the functioning of the area of freedom , security and justice and threatening the union objectives as enshrined in article 3 of the teu , as illustrated by several cases where the european arrest warrant was put under a strain due to profound doubts about the independence of the judiciary;


### 3. asks the commission to provide information in its future reports about the way member states respect the rule of law and effectively protect the union’s financial interests , for both eu budget revenue and expenditure , and to highlight serious risks to the union budget; insists that the reports should provide specific assessments and recommendations to the member states; ### 3. notes that the first rule of law report is mostly descriptive of the situation in the member states; calls on the commission to make the report more analytical in the future and also include specific assessments and recommendations to the member states on how to improve or remedy the breaches; underlines that these recommendations should include deadlines for implementation , where appropriate , and asks the commission to include a follow-up on the implementation of its recommendations in its future reports; asks the commission to provide information in separate future reports about the way member states respect the rule of law and effectively protect the union’s financial interests , for both eu budget revenue and expenditure , and to highlight serious risks to the union budget;


### 3. stresses , in line with the report , that effective justice systems which are independent and efficient are essential for upholding the rule of law; highlights , in particular , the need for the judiciary to be able to exercise its functions with full autonomy , without intervention from any other institution or body , in accordance with the principle of separation of powers; ### 3. stresses , in line with the report , that effective justice systems which are independent and efficient are essential for upholding the rule of law; highlights , in particular , the need for the judiciary to be able to exercise its functions with full autonomy , without intervention from any other institution or body , in accordance with the principle of separation of powers; furthermore stresses that the independence and the impartiality of judges require unequivocal rules to be laid down on the composition of judicial bodies , the appointment procedure , length of service and grounds for rejection and dismissal prior to any decisions thereon;


### 4. calls on the commission to assess the effectiveness of the national anti-corruption strategies and to use that knowledge to update and enhance the union’s anti-corruption framework; ### 4. calls on the commission to assess the effectiveness of the national anti-corruption strategies and to use that knowledge to update and enhance the union’s anti-corruption framework; calls on the commission to use the information and assessments of greco in this process;


### 5. stresses that transparency , access to public information , the protection of whistleblowers and an overall culture of integrity in public life are key factors that enable corruption to be identified and prevented; underlines the importance of harmonising definitions and methodologies to obtain comparative data across the eu; ### 5. stresses that transparency , access to public information , the protection of whistleblowers and an overall culture of integrity in public life are key factors that enable corruption to be identified and prevented; underlines the importance of harmonising definitions and methodologies to obtain comparative data across the eu; underlines that there are ongoing challenges to collect information on the persons benefiting directly or indirectly most from the cap and cohesion funds;


### 5. stresses that transparency , access to public information , the protection of whistleblowers and an overall culture of integrity in public life are key factors that enable corruption to be identified and prevented; underlines the importance of harmonising definitions and methodologies to obtain comparative data across the eu; ### 5. stresses that transparency , access to public information , media freedom and pluralism , investigative journalism the protection of whistleblowers , the protection of journalists against slapp and an overall culture of integrity in public life are key factors that enable corruption to be identified and prevented; underlines the importance of harmonising definitions and methodologies to obtain comparative data across the eu;


### 6. highlights the importance of supporting and strengthening cooperation between the eu institutions , the member states and , in particular , the european anti-fraud office (olaf) and the european public prosecutor’s office (eppo) in the fight against corruption; ### 6. highlights the importance of supporting and strengthening cooperation between the eu institutions , the member states in the fight against corruption; is of the opinion that fighting corruption requires not only a strong mandate but a further increased budget to the european anti-fraud office (olaf) and the european public prosecutor’s office (eppo); is of the opinion that olaf should be focusing more on those member states in its activity , which did not join to eppo; recalls that member states receiving grants from the eu budget should be required to join the eppo , or , for those member states availing of the jha opt-out in accordance with the lisbon treaty , to have a relevant , independent national equivalent , working in close cooperation with the eppo;


### 6. highlights the importance of supporting and strengthening cooperation between the eu institutions , the member states and , in particular , the european anti-fraud office (olaf) and the european public prosecutor’s office (eppo) in the fight against corruption; ### 6. highlights the importance of supporting and strengthening cooperation between the eu institutions , the member states and , in particular , the european anti-fraud office (olaf) and the european public prosecutor’s office (eppo) in the fight against corruption; calls on the commission and the member states to provide the eppo with all necessary support in order to ensure its successful launch of activities;


### 7. reiterates that regulation (eu , euratom) 2020/2092 has been in force since 1 january 2021 and is not subject to the adoption of any guidelines or judicial interpretation. ### 7. reiterates that regulation (eu , euratom) 2020/2092 has been in force since 1 january 2021 and is not subject to the adoption of any guidelines or judicial interpretation; reiterates its call on the commission to fulfil its obligations under this regulation and provide parliament with information as mentioned above by 1 june 2021 , otherwise parliament will have to consider that the commission failed to act and subsequently shall take action under article 265 of the tfeu.


### 7. notes that the report rightfully addresses the necessary digitalisation of justice proceedings and training for judges , including on the rule of law and the charter of fundamental rights (the charter); regrets that the report is silent on training for advocates; regrets that the report does not cover the rights laid down in article 47 of the charter , such as the right to be defended and represented and the right to legal aid; calls on the commission to extend the scope of its next report to those areas. ### 7. notes that the report rightfully addresses the necessary digitalisation of justice proceedings and training for judges; regrets that the report is silent on training for advocates; reminds that the charter of fundamental rights (the charter) is applied by judicial authorities only when implementing european law , however , that for fostering a common rule of law culture , it is important that the rights as enshrined in the charter are always taken into account in civil and administrative proceedings; calls therefore on the commission to also consider charter-focused training modules for judges and legal practitioners; regrets that the report does not cover the rights laid down in article 47 of the charter , such as the right to be defended and represented and the right to legal aid; calls on the commission to extend the scope of its next report to those areas.


### 1. highlights the fact that the committee on petitions receives a large number of petitions concerning the need to hear children in court proceedings , the need for cooperation between member states in cross-border child-related cases , the controversial role of the german youth welfare office (jugendamt) and other youth welfare agencies in the member states , child custody disputes between parents from different member states , domestic violence , and the promotion of professional and quality mediation by member states; ### 1. highlights the fact that the committee on petitions receives a large number of petitions concerning the need to hear children in court proceedings , the need for cooperation between member states in cross-border child-related cases , the role of youth welfare agencies in the member states , child custody disputes between parents from different member states , domestic violence , and the promotion of professional and quality mediation by member states;


### 5. calls on the member states to enable access to high-quality legal representation for children involved in civil , administrative and family disputes , especially when parents do not exercise full parental responsibility or when there is a suspicion that their interests may conflict with the best interests of the child; ### 5. calls on the member states to enable access to high-quality legal representation for children involved in civil , administrative and family disputes , in cases when parents do not exercise full parental responsibility or when there is a suspicion that their interests may conflict with the best interests of the child;


### 7. call on the member states to make sufficient resources available to ensure that family law proceedings involving children are handled with the utmost compliance with the standards of child-friendly justice and without undue delay; ### 7. calls on the member states to make sufficient resources available to ensure that family law proceedings involving children are handled with the utmost compliance with the standards of child-friendly justice and without undue delay;


### 8. stresses the need for justice professionals to be given specific training on the rights of the child and child-friendly justice in line with the european judicial training strategy for 2021-2024 and under the european judicial training network (ejtn) , the justice programme , the citizens , equality , rights and values programme , and the european training platform of the european e-justice portal; ### 8. stresses the need for justice professionals to be given specific training on the rights of the child and child-friendly justice in line with the european judicial training strategy for 2021-2024 and under the european judicial training network (ejtn) , the justice programme , the citizens , equality , rights and values programme , and the european training platform of the european e-justice portal; calls on the commission to encourage existing networks and platforms of legal professionals to exchange good practices on the hearing of the child , the child's right to information and the right to privacy across the eu;


### 12. notes that a large number of petitions indicate problems with the german family law system , including the controversial role of the jugendamt , which have been denounced in a number of unresolved petitions by non-german parents; underlines that the committee on petitions continuously receives petitions by non-german parents reporting serious cases of discrimination as a result of the procedures and practices of the competent german authorities in cross-border family disputes involving children; calls on the commission and the member states to take account of parliament’s recommendations in its resolution of 29 november 2018 on the role of the jugendamt in cross-border family disputes2; ### deleted


### 13. notes that in some member states same-sex couples with children are frequently denied recognition of their legal parental status when crossing borders , which hinders the best interests of the child in legal proceedings; calls on the commission and the member states to rectify this discriminatory situation and to remove the obstacles faced by same-sex couples when exercising their procedural rights in family disputes with cross-border aspects involving children; ### 13. notes that in some member states same-sex couples with children are frequently denied recognition of their legal parental status when crossing borders , which hinders the best interests of the child in legal proceedings; calls on the commission and the member states to rectify this discriminatory situation and to remove the obstacles faced by same-sex couples when exercising their procedural rights in family disputes with cross-border aspects involving children , including by facilitating mutual recognition of parenthood between member states;


### 17. recognises the important role that family mediation can play in resolving family disputes; underlines that mediation in family matters should be organised on a voluntary basis and that if parties do agree to engage in mediation , the authorities of the member state of jurisdiction should ensure access to mediation services; ### 17. recognises the important role that family mediation can play in resolving family disputes , including by providing a more child-friendly alternative to court proceedings; underlines that mediation in family matters should be organised on a voluntary basis and that if parties do agree to engage in mediation , the authorities of the member state of jurisdiction should ensure access to mediation services;


### n. whereas in many cases family mediation has proven to be quicker , cheaper and more child-friendly than court proceedings; ### n. whereas in many cases family mediation has proven to be quicker , cheaper and more child-friendly to resolve the dispute than court proceedings and it may help to prevent the future parental child abductions;


### 1. stresses that transparency , accountability and integrity are key components in promoting ethics principles within the eu , and are essential to protect the eu budget from fraud and corruption and to maintain democratic legitimacy; recalls that corruption has serious financial consequences and constitutes a serious threat to democracy , the rule of law and public investment; recalls that conflicts of interest can significantly damage the eu’s financial interests and decision-making processes , and should therefore be prevented and condemned; ### 1. stresses that transparency , accountability and integrity are key components in promoting ethics principles within the eu , and are essential to protect the eu budget from fraud and corruption and to maintain democratic legitimacy as well as public trust in the eu; recalls that corruption has serious financial consequences and constitutes a serious threat to democracy , the rule of law and public investment; recalls that conflicts of interest can significantly damage the eu’s financial interests and decision-making processes , and should therefore be prevented and condemned;


### — having regard to the recommendations of transparency international , the council of europe’s group of states against corruption (greco) , and the organisation for economic co-operation and development (oecd) , ### — having regard to the recommendations of the council of europe’s group of states against corruption (greco) , and the organisation for economic co-operation and development (oecd) ,


### a. whereas the teu stipulates that ‘the union shall observe the principle of the equality of its citizens , who shall receive equal attention from its institutions , bodies and agencies’; whereas this implies that public decisions are taken in the interest of the common good and not according to the financial power of individual actors; ### a. whereas the teu stipulates that ‘the union shall observe the principle of the equality of its citizens , who shall receive equal attention from its institutions , bodies and agencies’; whereas this implies that public decisions are taken in the interest of the common good;


### b. whereas the ethical standards applicable to the european institutions are in many respects ahead of those applicable in their national equivalents but have not been enforced in a satisfactory manner , particularly in parliament where , in spite of there having been at least 27 breaches of the code of conduct , no procedure has ever led to any sanction; ### b. whereas the ethical standards applicable to the european institutions are in many respects ahead of those applicable in their national equivalents but have not been enforced in a satisfactory manner;


### c. whereas the shortcomings of the current eu ethics framework derive largely from the fact that it relies on a self-regulatory approach and lacks adequate human and financial resources and competences to verify information; ### c. whereas the shortcomings of the current eu ethics framework derive largely from the fact that it relies on a self-regulatory approach , due to the absence of eu criminal law , and insufficient resources and competences to verify information;


### d. whereas , as a consequence , multiple cases of unethical conduct and their inadequate handling by the eu institutions have harmed the trust which european citizens place in the eu institutions; ### d. whereas , as a consequence , multiple alleged cases of unethical conduct and their inadequate handling by the eu institutions have potentially harmed the trust which european citizens place in the eu institutions;


### g. whereas all lead candidates in the 2019 european elections committed to the creation of an independent ethics body common to all eu institutions; whereas the president of the commission committed to it in her political guidelines and whereas parliament has already supported this view; ### g. whereas some lead candidates in the 2019 european elections supported the creation of an independent ethics body common to all eu institutions; whereas the president of the commission supports it in her political guidelines and whereas parliament has already supported this view;


### 2. considers that the new eu ethics body should be delegated a list of competences to implement ethics rules for members and staff; takes the view that this list should include by way of a minimum the competences provided for in: ### 2. considers that the new eu ethics body should be delegated a list of competences to propose and advise on ethics rules for members and staff; takes the view that this list should include by way of a minimum the competences provided for in:


### - parliament’s rules of procedure: rules 2 , 10 and 11 , 176(1) , annex i , articles 1 to 3 , 4(6) , 5 and 6 and annex ii , ### - parliament’s rules of procedure: rules 2 , 10(5 , 6 and 7) and 11 , 176(1) , annex i , articles 1 to 3 , 4(6) , 5 and 6 and annex ii ,


### - the commission’s rules of procedure: article 9 , its code of conduct , article 2 and articles 5-11 , and annex ii , and its decision of 25 november 2014 on the publication of information on meetings held between members of the commission and organisations or self-employed individuals , and the same decision for directors-general , ### - the commission’s rules of procedure: article 9 , its code of conduct , article 2 and articles 5-11 , and annex ii , and its decision of 25 november 2014 on the publication of information on meetings held between members of the commission and organisations or self-employed individuals ,


### - the staff regulation’s articles 11 , 11(a) , 12 , 12(a) , 12(b) , 13 , 15 , 16 , 17 , 19 , 21(a) , 22(a) , 22(c) , 24 , 27 and 40 , ### - the staff regulation’s articles 11 , 11(a) , 12 , 12(a) , 12(b) , 13 , 15 , 16 , 17 , 19 , 21(a) , 22(a) , 22(c) , 24 , 27 and 40 , applying mutatis mutandis to all personnel employed by the agencies if signatories of the iia


### 3. believes that the members and staff of the participating institutions should be covered by the agreement before , during and after the term of office or service in line with the applicable rules; considers that this should apply to members of parliament , commissioners and all eu staff falling under the scope of the staff regulation; ### 3. believes that the members and staff of the participating institutions should be covered by the agreement before , during and in some cases after the term of office or service in line with the applicable rules; considers that this should apply to members of parliament , commissioners and all eu staff falling under the scope of the staff regulation;


### 3. emphasises that the high level of fragmentation in the ethics legal framework and the lack of oversight have prevented the proper implementation of codes of conduct in eu institutions; believes that the current self-regulatory approach is not fit for purpose and cannot guarantee integrity; underlines the need to enhance the integrity of the eu institutions and restore public trust; ### 3. emphasises that the high level of fragmentation in the ethics legal framework and the lack of oversight have prevented the proper implementation of codes of conduct in eu institutions; believes that the current self-regulatory approach is not fit for purpose and cannot guarantee integrity; highlights that public officials are not in a position to self-assess ethical situations or conflicts of interest , and that this assessment should fall under the remit of an independent specialised third party; underlines the need to enhance the integrity of the eu institutions and restore public trust;


### 4. insists that the iia should be open to the participation of all eu institutions and bodies; believes that the iia should allow the ethics body to conclude agreements with national authorities with a view to ensuring the exchange of information necessary for the performance of its tasks; ### 4. insists that the iia should be open to the participation of all eu institutions and bodies; believes that the iia should allow the ethics body to conclude agreements with national authorities with a view to ensuring the exchange of information and best practices necessary for the performance of its tasks;


### 4. encourages the creation of an independent ethics body (ieb) common to all eu institutions; welcomes the fact that the commission has made it a priority , and is committed to supporting the ieb’s effort to establish a common ethical framework at eu level; ### 4. encourages the creation of an independent ethics body (ieb) common to all eu institutions; welcomes the fact that the commission has made it a priority , and is committed to supporting the ieb’s effort to establish a common ethical framework at eu level; calls on all eu institutions , bodies , offices and agencies to support and contribute to the establishment of the future common ethical framework of the eu; encourages the extension of the competences of the ieb as to cover all eu agencies , offices , bodies and other eu structures;


### 5. considers that the participating institutions should entrust the eu ethics body with monitoring powers over ethics standards , as well as advisory , investigative and enforcement powers; ### 5. considers that the participating institutions should entrust the eu ethics body with monitoring powers over ethics standards , as well as advisory , investigative and the capacity to propose sanctions , if appropriate;


### 5. sees high potential for the eu institutions to transfer administrative decision-making competences to the ieb based on a new harmonised ethics framework that it will establish , which should include common rules on the publication of declarations of interests , avoidance of conflicts of interest and revolving doors , acceptance of gifts and entertainment , protection of whistle-blowers and victims of harassment , transparency of lobby meetings , public procurement and meeting calendars of senior staff , and use of transparent bank accounts for public funds; ### 5. sees high potential for the eu institutions to transfer administrative decision-making competences to the ieb based on a new harmonised ethics framework that it will establish , which should include common rules on the content and publication of declarations of interests , avoidance of conflicts of interest and revolving doors , acceptance of gifts and entertainment , protection of whistle-blowers and victims of harassment , transparency of lobby meetings , public procurement and meeting calendars of senior staff , and use of transparent bank accounts for public funds;


### 5. recommends empowering the european anti-fraud office or the european ombudsman with the responsibility to carry out oversight of conflicts of interest , revolving doors and lobby transparency for eu institutions and agencies; ### 5. welcomes the setting up of an independent eu ethics body to ensure oversight of conflicts of interest , revolving doors and lobby transparency for eu institutions and agencies;


### 5. recommends empowering the european anti-fraud office or the european ombudsman with the responsibility to carry out oversight of conflicts of interest , revolving doors and lobby transparency for eu institutions and agencies; ### 5. recommends empowering the european anti-fraud office or the european ombudsman , or exploring the creation of an independent and non-political eu body with the responsibility to carry out oversight of conflicts of interest , revolving doors and lobby transparency for eu institutions and agencies;


### 6. considers that for proper expertise to be acquired , the future ethics body should have a permanent , independent and collegiate structure , and that its composition could be based either on specific institutional positions , such as that of the president of the court of justice , or on the nomination of experts by each eu institution; ### 6. considers that for proper expertise to be acquired , the future ethics body should have a permanent , independent and collegiate structure , and that its composition could be based either on specific institutional positions , such as that of the president of the court of justice , or on the nomination of experts by each eu institution; considers that the members of the college must offer guarantees in terms of independence , impartiality , integrity , probity and experience;


### 7. underlines that the ieb should be in charge of prevention , monitoring , investigation and enforcement of the ethical framework for the protection of the eu’s financial interests; highlights that the ieb should be able to take disciplinary measures and impose financial sanctions in order to avoid abuse of the eu budget linked to unethical behaviour; ### 7. underlines that the ieb should be in charge of prevention , monitoring and enforcement of the ethical framework for the protection of the eu’s financial interests;


### 7. underlines that the ieb should be in charge of prevention , monitoring , investigation and enforcement of the ethical framework for the protection of the eu’s financial interests; highlights that the ieb should be able to take disciplinary measures and impose financial sanctions in order to avoid abuse of the eu budget linked to unethical behaviour; ### 7. underlines that the ieb should be in charge of prevention , monitoring , investigation and enforcement of the common ethical framework for the protection of the eu’s financial interests; highlights that the ieb should be able to take disciplinary measures and impose financial sanctions , and not only issue recommendations , in order to avoid abuse of the eu budget linked to unethical behaviour;


### 7. recommends therefore that , while fully keeping its competence on the matter , the committee on legal affairs decide on the existence of a conflict of interest after having received a non-binding recommendation by such an independent expert advisory body; ### 7. recommends therefore that , while fully keeping its competence on the matter , the committee on legal affairs decide on the existence of a conflict of interest after having received a non-binding recommendation by such an independent expert advisory body , which would have the effect of strengthening its action;


### 8. highlights that tasks transferred to the ieb can go beyond those currently exercised by the institutions; calls for the ieb to assess the implementation of ethics rules by the eu institutions and publish an annual report on its findings; ### 8. calls for the ieb to assess the implementation of ethics rules by the eu institutions and publish an annual report on its findings;


### 8. believes furthermore that this future advisory body could also be entrusted with the broader task of examining conflicts of interest within the eu institutions and agencies in general , playing , in a complementary and balanced way , a preventive role via awareness raising and ethical guidance powers on the one hand , and a compliance role on the other. ### 8. believes furthermore that this future advisory body could also be entrusted with a broader support role in order to examine conflicts of interest within the eu institutions and agencies in general , including for members of the european parliament and senior officials , playing , in a complementary and balanced way , a preventive role via awareness raising and ethical guidance powers on the one hand , and a compliance role on the other.


### 9. believes that in relation to its enforcement powers , the body could take over from the appointing authority in dealing with staff ethics obligations , and that in relation to members of parliament or commissioners , the body could be granted enforcement powers within the limits of the provisions contained in the treaties , and without prejudice to any additional mechanisms provided for in parliament’s rules of procedure , in particular concerning termination of office; ### 9. believes that in relation to its enforcement powers , the body should issue recommandations to the responsible authorities of the respective participative institutions and without prejudice to any additional mechanisms;


### 9. calls for the ieb to lead by example on transparency by publishing all decisions and spending in a machine-readable open data format available to all citizens; strongly recommends that any software developed for upholding the ethical standards in eu public administration should be made available under a free and open-source software licence and should be shared with any institution in europe wishing to use it; ### 9. calls for the ieb to lead by example on transparency by publishing all decisions and spending in a machine-readable open data format available to all citizens;


### 10. welcomes the signing of an interinstitutional agreement (iia) between eu institutions to set up the ieb; emphasises the importance of the council , including the member states’ representatives working in the council , joining the iia in view of the eca’s and european ombudsman’s repeated requests to enhance the institution’s working ethics and transparency; recalls the obligation of the council to deal with high-level conflicts of interest , revolving doors and lobby transparency rules; ### 10. encourages the signing of an interinstitutional agreement (iia) between eu institutions to set up the ieb; emphasises the importance of the council , joining the iia in view of the eca’s and european ombudsman’s repeated requests to enhance the institution’s working ethics and transparency; recalls the obligation of the council to deal with high-level conflicts of interest , revolving doors and lobby transparency rules;


### 11. believes that the decision on the absence of conflicts of interest of commissioners-designate should remain a competence of parliament’s committee on legal affairs , while the eu ethics body should support the process with the publication of its analysis of each individual case and make its investigative capacities available; ### 11. believes that the decision on the absence of conflicts of interest of commissioners-designate should remain a competence of parliament’s committee on legal affairs;


### 12. believes that the ethics body should be composed of nine members , three selected by the commission , three elected by parliament , and three assigned de jure from among the former presidents of the court of justice of the european union (cjeu) , the court of auditors and former eu ombudsmen; ### 12. believes that the ethics body should be composed of nine members , three selected by the commission , three elected by parliament , and three assigned de jure from among the former judges of the court of justice of the european union (cjeu) , the court of auditors and former eu ombudsmen;


### 14. suggests that each institution choose these members in particular from among former judges of the cjeu , former or current members of highest courts of member states , former members of the european parliament , former staff of the participating institutions and bodies , former eu ombudsmen , and members of the ethics authorities in member states; suggests further that the body elect a president and two vice-presidents from among its members; ### 14. suggests that each institution choose these members in particular from among former judges of the cjeu , former or current members of highest courts of member states , former eu ombudsmen , and members of the ethics authorities in member states; suggests further that the body elect a president and two vice-presidents from among its members;


### 16. proposes a two-step approach whereby , in the event that the eu ethics body becomes aware of a breach or possible breach of ethics rules , it first recommends actions to put an end to the breach; considers that this first preventive step should ensure confidentiality and the right of the person to be heard; suggests that in the event that the individual concerned refuses to take the appropriate actions , the eu ethics body should make relevant information about the case publicly available and decide , if appropriate , on sanctions; considers that this two-step approach should apply provided that there are no reasonable grounds to believe that the individual acted in bad faith and recommends that intentional breach , gross negligence , the concealment of evidence and non-compliance with the obligation to cooperate should be , as such , subject to sanctions , even when the breach itself has ceased; ### 16. proposes a two-step approach whereby , in the event that the eu ethics body becomes aware of a breach or possible breach of ethics rules , it first recommends actions to put an end to the breach; considers that this first preventive step should ensure confidentiality and the right of the person to be heard; suggests that in the event that the individual concerned refuses to take the appropriate actions , the eu ethics body should make relevant information , without prejudice to the gdpr , about the case publicly available and recommend , if appropriate , on sanctions; considers that this two-step approach should apply provided that there are no reasonable grounds to believe that the individual acted in bad faith and recommends that intentional breach , gross negligence , the concealment of evidence and non-compliance with the obligation to cooperate should be , as such , subject to sanctions , even when the breach itself has ceased;


### 18. insists that the decisions of the eu ethics body should be legally binding , reviewable before the cjeu and subject to possible complaints to the eu ombudsman; ### deleted


### 2. recalls that the european court of auditors (eca) identified serious weaknesses in this regard in its 2019 audit on the ethical frameworks of the eu institutions , which concludes that improvements need to be made through harmonisation , awareness raising and strengthening of eu ethics rules; shares the eca’s concern about the absence of a common eu ethical framework governing the work of member states’ representatives in the council; ### 2. recalls that the european court of auditors (eca) identified serious weaknesses in this regard in its 2019 audit on the ethical frameworks of the eu institutions , which concludes that improvements need to be made through harmonisation , awareness raising and strengthening of eu ethics rules; shares the eca’s concerns about the absence of a common eu ethical framework governing the work of member states’ representatives in the council , the lack of overall strategies on ethics in the parliament and the council , the unreliable procedures for verifying declarations of interest , the limited scrutiny of these declarations and the incomplete policies in other areas concerning the existing ethical frameworks;


### c. whereas transparency in the research and development of covid-19 vaccines is the prerequisite for public trust in vaccines , and any lack of transparency leads to uncertainty and disinformation and thus undermines rapid and effective action against the pandemic; ### c. whereas transparency in the research , development and purchase of covid-19 vaccines is the prerequisite for public trust in vaccines , and any lack of transparency leads to uncertainty and disinformation and thus undermines rapid and effective action against the pandemic;


### f. whereas the commission and the member states are obliged to work as openly and as closely as possible to the citizens , when negotiating the covid-19 vaccine contracts with the pharmaceutical industry , and whereas the commission refuses to disclose the names of the experts or even the seven member states represented in the joint negotiation team; ### f. whereas the commission and the member states are obliged to work as openly and as closely as possible to the citizens , when negotiating the covid-19 vaccine contracts with the pharmaceutical industry , and whereas the commission refuses to disclose the names of the experts or even the seven member states represented in the joint negotiation team; whereas the democratic accountability of the eu’s vaccine strategy represents a prerequisite for its efficient and credible role in global vaccination efforts;


### h. whereas the european union has funded much of the research and development of the vaccines , has facilitated the pharmaceutical companies with a de-risking investment upfront , has granted emergency authorisation and has purchased vaccines with taxpayers' money; ### h. whereas the european union has funded much of the research and development of the vaccines , has facilitated the pharmaceutical companies with a de-risking investment upfront , has granted emergency authorisation and has purchased vaccines with the eu taxpayers' money;


### j. whereas the commission must adequately and efficiently inform parliament of all aspects of the budgetary implications of research , development , negotiations , distributions and roll-out of the covid-19 vaccines in the european union , so that parliament can fully exercise its right to scrutinise the implementation of the eu budget; ### j. whereas the commission must adequately and efficiently inform parliament of all aspects of the budgetary implications of research , development , negotiations , distributions and roll-out of the covid-19 vaccines in the european union , so that parliament can fully exercise its duty to scrutinise the implementation of the eu budget;


### 3. calls on the commission to improve its communication of the eu strategy for covid-19 vaccines to the public; ### 3. stresses the need to strengthen the dialogue with citizens for major understanding of their genuine concerns and doubts about vaccination; calls on the commission to improve its communication of the eu strategy for covid-19 vaccines to the public , in order to satisfy the right of the eu citizens to get access to the information directly related to their health;


### 4. calls on the commission to disclose the names of experts or at the very least the list of seven member states represented in the negotiating team involved in negotiating advance purchase agreements and purchase agreements with pharmaceutical companies for the purchase of a covid-19 vaccine; ### 4. calls on the commission to disclose the names of experts or at the very least the list of seven member states represented in the negotiating team involved in negotiating advance purchase agreements and purchase agreements with pharmaceutical companies for the purchase of a covid-19 vaccine; requests the commission to clarify the criteria of its choice of the negotiating team members;


### 5. calls on the commission to publish non-redacted versions of the advance purchase agreements and the purchase agreement and in particular to disclose the following details: the advance payments by the commission , the cost sharing between public and private investments in the vaccines , the number of doses given to each country and to be delivered per quarter , the prices per dose , the number and locations of available production sites , the liability and compensation regimes for any harm that might be caused by the vaccines , the sanctions in case of breach of contract and information on the possible sharing of intellectual property rights; ### 5. calls on the commission to publish non-redacted versions of the advance purchase agreements and the purchase agreement and in particular to disclose the following details: the advance payments by the commission , the cost sharing between public and private investments in the vaccines , the number of doses given to each country and to be delivered per quarter , the prices per dose , the number and locations of available production sites , the agreements on prospective further purchases , the liability and compensation regimes for any potential harm that might be caused by the vaccines , the sanctions in case of breach of contract and information on the possible sharing of intellectual property rights , the role of the european medicines agency and national competent authorities in determining contract provisions;


### 7. calls on the commission to provide parliament with detailed information on the use of the eu advance payments by the contracted companies , including the methodology for measuring them and the means of control and verification; ### 7. calls on the commission to provide parliament with detailed information on the use of the eu advance payments by the contracted companies , including the methodology for measuring them and the means of control and verification; calls on the commission to disclose in detail all budgetary implications of the eu strategy for covid-19 vaccines;


### 10. calls on the commission to conduct and publish an assessment of the eu strategy for covid-19 vaccines and of its public communication , reviewing all elements in detail and making recommendations on a framework for future european pooled procurement , especially in relation to transparency; ### 10. calls on the commission to conduct and publish an assessment of the eu strategy for covid-19 vaccines and of its public communication , reviewing all elements in detail and making recommendations on a framework for future european pooled procurement , especially in relation to transparency; calls on the commission to make a legislative proposal on future joint vaccine procurement with clear provisions on transparency and competence distribution among the eu institutional framework and the member states , to ensure that by 2022 no one misses out on any vital immunisation possibility;


### 11. calls on the commission to provide strong safeguards of the availability , accessibility and affordability of covid-19 vaccines and therefore to support the indian and south african world trade organisation initiative for a temporary waiver on intellectual property rights for covid-19 vaccines , equipment and treatments and to increase its contribution to the covax initiative; ### 11. calls on the commission to provide strong safeguards of the availability , accessibility and affordability of covid-19 vaccines and therefore to support the global effort of making covid-19 vaccines , equipment and treatments available to all countries , and to increase its contribution to the covax initiative;


### 3. believes that the eu’s enlargement policy is a two-way street on which both sides must uphold their commitments; ### 3. believes that the eu’s enlargement policy is a two-way street on which both sides must uphold their commitments; stresses that the pace of negotiations should reflect the merits and readiness of each country and their progress with regards to internal reforms;


### 4. notes with concern that a free trade agreement between the eurasian economic union and the republic of serbia has entered into force , which risks undermining the aims of the stabilisation and association agreement (saa) and serbia’s 2009 application for membership of the eu; ### 4. highlights that free trade agreements negotiated by the western balkan countries should not undermine the aims of the stabilisation and association agreement (saa) and the application for membership of the eu;


### 5. demands strong integration efforts in order to support western balkan countries in promoting improvement of the rule of law , democracy and human rights so as to enhance economic competitiveness , budgetary balance and structural reform; ### 5. calls for an increase to the instrument for pre-accession assistance and other funds to support reforms and assistance for remaining countries in the western balkans; in this regard , calls for strong integration efforts and projects , for instance from funds such as the western balkans fund , in order to support western balkan countries in strengthening the rule of law , democracy , human rights , and their administrative and judicial capacity so as to enhance economic competitiveness , budgetary balance and structural reform and to achieve stable conditions for business to operate and invest in the region;


### 6. reminds the western balkan countries of the importance of regional economic cooperation and good neighbourly relations; ### 6. reminds the western balkan countries of the importance of regional economic cooperation and good neighbourly relations; highlights the importance of stability and prosperity in the region as well for the eu; supports initiatives that promote regional cooperation and good neighbourly relations while moving countries closer to eu membership , for instance through a border free "mini schengen" area within the region;


### 7. recalls that the eu is the largest foreign investor in the region and emphasises the need to give the region high priority under the eu’s connectivity strategy; ### 7. recalls that the eu is the largest foreign investor in the region and emphasises the need to give the region high priority under the eu’s connectivity strategy; highlights the importance of improving transport infrastructure in the region , and in particular the role this plays in facilitating trade; supports the swift construction of european railway and highway corridors throughout the western balkan countries;


### 9. urges the western balkan countries to stick to projects in the energy sector which help to meet climate objectives and are aligned with eu environmental legislation; ### 9. urges the western balkan countries to bear in mind climate objectives and eu environmental legislation when selecting projects in the energy sector;


### – having regard to the final agreement for the settlement of the differences as described in the un security council resolutions 817 (1993) and 845 (1993) , the termination of the interim accord of 1995 and the establishment of a strategic partnership on 17 june 2018 between greece and the former yugoslav republic of macedonia , also known as the prespa agreement , ### – having regard to the final agreement for the settlement of the differences as described in the un security council resolutions 817 (1993) and 845 (1993) , the termination of the interim accord of 1995 and the establishment of a strategic partnership on 17 june 2018 between greece and north macedonia , also known as the prespa agreement ,


### – having regard to the presidency conclusions of the thessaloniki european council of 19 and 20 june 2003 concerning the prospect of the western balkan countries joining the european union , ### – having regard to the eu-western balkans summit declaration of thessaloniki , 21 june 2003 , concerning the prospect of the western balkans joining the european union ,


### 1. reiterates that global value chains are the key feature of the global economy and that trade policy must contribute to a transparent production process throughout the value chain and demonstrate compliance with environmental , social and safety standards; ### 1. reiterates that global value chains are the key feature of the global economy and that trade policy must contribute to a transparent production process throughout the value chain; demonstrate compliance with environmental , social and safety standards in line with the paris climate agreement and promote the achievement of the sdgs;


### 1. reiterates that global value chains are the key feature of the global economy and that trade policy must contribute to a transparent production process throughout the value chain and demonstrate compliance with environmental , social and safety standards; ### 1. reiterates that global value chains are the key feature of the global economy and that trade policy must contribute to a transparent production process that respects environmental , social and safety standards;


### 2. emphasises that sustainable corporate governance can help the eu to build a more resilient and sustainable economy , improve the level playing field and protect eu businesses and citizens , and is therefore hugely beneficial to eu trade policy; ### 2. emphasises that promoting sustainable corporate governance on a global level can help the eu to build a more resilient and sustainable economy , improve the level playing field for business and protect eu citizens ,


### 2. reiterates its call for an enlargement of the scope of the nrfd to cover all listed and non-listed large undertakings established in the union territory , as defined in article 3(4) of the accounting directive; invites the commission to identify high-risk sectors of economic activity with a significant impact on sustainability matters that could justify the inclusion of small and medium enterprises (smes) in those sectors , within the scope of the nfrd; ### 2. reiterates its call for an enlargement of the scope of the nfrd to cover all listed and non-listed large undertakings established in the union territory , as defined in article 3(4) of the accounting directive; stresses that , in order to provide a level playing field , it should also apply to all non-eu companies which operate in the internal market selling goods or providing services; invites the commission to identify high-risk sectors of economic activity with a significant impact on sustainability matters that could justify the inclusion of small and medium enterprises (smes) in those sectors , within the scope of the nfrd;


### 3. notes that the covid-19 crisis has exposed the vulnerabilities of unregulated global supply chains , and that businesses with better environmental , social and governance practices and risk mitigation processes weather the crisis better; ### 3. notes that the covid-19 crisis has exposed the vulnerabilities of global supply chains


### 3. notes that the covid-19 crisis has exposed the vulnerabilities of unregulated global supply chains , and that businesses with better environmental , social and governance practices and risk mitigation processes weather the crisis better; ### 3. notes that the covid-19 crisis has exposed the vulnerabilities of unregulated global supply chains , and that businesses with better environmental , social and governance practices and risk mitigation processes have weathered the crisis better;


### 3. considers that the concept of environmental matters in the nfrd should be interpreted in line with the taxonomy regulation; considers it equally important to define with precision the other sustainability matters to which the directive refers , such as the concepts of social and employee matters , respect for human rights and anti-corruption and bribery; ### 3. notes that the taxonomy regulation establishes a list of environmental objectives , namely climate change , use and protection of water and marine resources , transition to a circular economy , pollution prevention and control , and biodiversity and ecosystems; considers that the concept of environmental matters in the nfrd should be interpreted in line with this regulation; considers it equally important to define with precision the other sustainability matters to which the directive refers , such as the concepts of social and employee matters , respect for human rights and anti-corruption and bribery;


### 4. notes with concern that less than 1 % of companies publicly list their suppliers , even in high-risk sectors; ### 4. notes with concern that less than 1 % of companies publicly list their suppliers , even in high-risk sectors; notes that publicly listed companies , unlisted public companies and private companies registered in the eu may have different obligations under national law in regards to sustainable corporate governance; recalls the importance of levelling the playing field vis-a-vis companies registered outside of the eu;


### 5. stresses that directors’ duties should encompass an obligation to develop , disclose and implement a corporate sustainability strategy for all aspects of the company’s operations , including its supply chains; ### deleted


### 5. stresses that directors’ duties should encompass an obligation to develop , disclose and implement a corporate sustainability strategy for all aspects of the company’s operations , including its supply chains; ### 5. stresses that directors’ duties should encompass an obligation to develop , disclose and implement a long-term corporate sustainability strategy for all aspects of the company’s operations , including its local and global supply chains; notes that adjustments to the composition of a board of directors , such as through the appointment of a member with knowledge of sustainable corporate governance , could increase compliance with these obligations; considers that the principle of proportionality should be applied to the likelihood of a breach of obligations rather than the size of the company; notes notwithstanding that all efforts should be made to reduce the regulatory burden on smes;


### 5. observes that the nfrd gives companies within its scope significant flexibility to disclose relevant information in the way they consider most useful; notes that companies may currently rely , at their discretion , on a number of different frameworks; considers it necessary to set up a comprehensive eu framework covering the full set of sustainability issues relevant for a comprehensive non-financial reporting; highlights , in this regard , that the eu framework should ensure that the disclosures are clear , balanced , understandable , comparable among companies within a sector , verifiable and objective; stresses that this framework should include , where relevant , mandatory sector-specific standards; welcomes , in this regard , the commission’s commitment to supporting a process to develop eu non-financial reporting standards18 ; ### 5. observes that the nfrd gives companies within its scope significant flexibility to disclose relevant information in the way they consider most useful; notes that companies may currently rely , at their discretion , on a number of different frameworks; observes that companies are still uncertain about how to comply best with their disclosure obligations; considers it necessary to set up a comprehensive eu framework covering the full set of sustainability issues relevant for a comprehensive non-financial reporting; highlights , in this regard , that the eu framework should ensure that the disclosures are clear , balanced , understandable , comparable among companies within a sector , verifiable and objective; stresses that this framework should include , where relevant , mandatory sector-specific standards; welcomes , in this regard , the commission’s commitment to supporting a process to develop eu non-financial reporting standards18 ;


### 6. stresses that the requirement to disclose information on how sustainability issues affect the company and how the company affects society and the environment should include the sharing of all relevant information on all actors throughout the entire supply chain; ### 6. stresses that any requirement to disclose information on how sustainability issues affect the company and how the company affects society and the environment should include clear indications on what specific relevant and necessary information needs to be shared;


### 6. considers that the location of the non-financial statement should be harmonised; calls on the commission to establish a publicly accessible eu-wide digital platform that is free of charge , on which companies should publish their non-financial information; ### 6. considers that the location of the non-financial statement should be harmonised; welcomes the commission’s commitment in the capital markets union action plan (com/2020/590) to put forward a legislative proposal by q3 2021 to establish a publicly accessible eu-wide digital platform that provides free of charge access to both the financial and non-financial information reported by companies;


### 7. notes that sustainable corporate governance cannot reach its full potential without due diligence legislation that requires companies to identify , prevent , mitigate and account for human rights abuses and environmental damage in their global value chains. ### 7. notes that sustainable corporate governance cannot reach its full potential without due diligence legislation that requires companies to identify , prevent , mitigate and account for human rights abuses and environmental damage in their global value chains; calls on the commission to explore an eu-level certification scheme for supply chains as part of its legislative proposal on due diligence; calls on the commission to rapidly assess , following the principle of “one in , one out” , which existing regulation could be updated or replaced;


### 7. notes that sustainable corporate governance cannot reach its full potential without due diligence legislation that requires companies to identify , prevent , mitigate and account for human rights abuses and environmental damage in their global value chains. ### 7. stresses that the eu cannot tackle the issue of sustainable corporate governance alone , and that it cannot be successful or remain competitive without due diligence requirements for global value chains on a global level;


### d. whereas the non-financial reporting directive (‘nfrd’) presents shortcomings that need to be addressed; ### d. whereas the non-financial reporting directive (‘nfrd’) has been a significant step forward to promote non-financial reporting in the union; whereas it presents nonetheless shortcomings that need to be addressed;


### e. whereas according to its adjusted work programme for 2020 , the commission intends to put forward a proposal reviewing the nfrd in the first trimester of 2021; ### e. whereas according to the commission european green deal , companies and financial institutions need to increase their disclosure on climate and environmental data so that investors are fully informed about the sustainability of their investments; whereas to this end the commission committed to reviewing the non-financial reporting directive; whereas according to its adjusted work programme for 2020 , the commission intends to put forward a proposal reviewing the nfrd in the first trimester of 2021;


### f. whereas stakeholders have often expressed that the non-financial information provided by companies pursuant to the nfrd is insufficient , unreliable and not comparable; whereas disclosure of more complete and reliable information is necessary so that companies can be held accountable for their potential adverse impacts on the environment and society; ### f. whereas stakeholders have often expressed that the non-financial information provided by companies pursuant to the nfrd is insufficient , unreliable and not comparable; whereas disclosure of more complete and reliable information is necessary so that companies can be held accountable for their potential adverse impacts on the environment and society; whereas improvements in non-financial reporting could increase companies’ accountability and enhance trust in companies;


### g. whereas companies’ directors have the legal and statutory duty to act in the interest of the company; whereas an excessive focus on short-term profit maximisation has an adverse impact on companies’ long-term performances and on sustainability , and therefore may be to the detriment of shareholders’ interest; ### g. whereas companies’ directors have the legal and statutory duty to act in the interest of the company; whereas companies’ interest has been traditionally equated with the interest of its shareholders; whereas an excessive focus on short-term profit maximisation has an adverse impact on companies’ long-term performances and on sustainability , and therefore may be to the detriment of shareholders’ interest;


### 8. highlights the importance of introducing an obligation requiring certain eu companies to produce , on an annual basis , a country-by-country report for each tax jurisdiction in which they operate; urges the council to urgently resume negotiations with parliament on the commission’s proposal for a directive amending directive 2013/34/ec as regards disclosure of income tax information by certain undertakings and branches (com(2016)0198)19 ; ### 8. highlights the importance of introducing an obligation requiring certain eu companies to produce , on an annual basis , a country-by-country report for each tax jurisdiction in which they operate , including tax jurisdictions outside the union , containing , amongst other , information on profits made , taxes paid on profits and public subsidies received , number of employees and subsidiaries; urges the council to urgently resume negotiations with parliament on the commission’s proposal for a directive amending directive 2013/34/ec as regards disclosure of income tax information by certain undertakings and branches (com(2016)0198)19 ;


### 10. notes the major role of directors in defining a company’s strategy and overseeing its operations; considers that directors should have a duty to integrate long-term interests and sustainability risks , impacts , opportunities and dependencies in the overall strategy of the company; ### 10. notes that companies are not abstract entities disconnected of today’s environmental and social challenges; considers that companies should more actively contribute to sustainability as their long-term performance , resilience and even survival may depend on their adequate response to environmental and social matters; stresses , in this regard , that the directors’ duty of care towards the company should be defined not only in relation to short-term profit maximisation of shares , but also in relation to sustainability concerns; notes the major role of executive directors in defining a company’s strategy and overseeing its operations; considers that executive directors should have a duty to integrate long-term interests and sustainability risks , impacts , opportunities and dependencies in the overall strategy of the company;


### 13. further considers that the sustainability strategy should include measurable , specific , time-bound and science-based targets aligned with the union’s commitments at international level on the environment , climate change , particularly the paris agreement , biodiversity , and deforestation; stresses that it should also include policies on gender equality , the better integration of employee’s rights in the business activities and a definition of a fair salary policy , and sector-specific and/or geographical matters; believes that the variable part of the remuneration of directors should be linked to the achievement of the measurable targets set in the company’s sustainability strategy; ### 13. further considers that the sustainability strategy should include measurable , specific , time-bound and science-based targets aligned with the union’s commitments at international level on the environment , climate change , particularly the paris agreement , biodiversity , and deforestation; stresses that it should also include policies on gender equality , the better integration of employee’s rights in the business activities and a definition of a fair salary policy , and sector-specific and/or geographical matters; believes that the variable part of the remuneration of executive directors should be linked to the achievement of the measurable targets set in the company’s sustainability strategy;


### 14. considers that , in the process of defining and monitoring their sustainability strategy , companies should engage with all relevant stakeholders , including shareholders , employees’ representatives or spokespersons , and stakeholders external to them but who are affected by their activities and supply chains; ### 14. considers that , in the process of defining and monitoring their sustainability strategy , companies should engage with all relevant stakeholders; the concept of stakeholder should be broadly interpreted and include all persons whose rights and interests may be affected by the decisions of the company , which includes , but is not limited to , workers , local communities , indigenous peoples , citizens’ associations and shareholders , and organisations whose statutory purpose is to ensure that human and social rights , environmental and good governance standards are respected , such as trade unions and civil society organisations;


### 1. believes that as asia is home to the world’s largest population and fastest-growing economies , increasing connectivity between the eu and asia , with an open , rules-based multilateral trading system that ensures a level playing field , will play a key role in mutual economic growth and will be an important factor in the recovery from the ongoing covid-19 pandemic; ### 1. believes that as asia is home to the world’s largest population and fastest-growing economies , increasing efficient and sustainable connectivity between the eu and asia , with an open , rules-based multilateral trading system that ensures a level playing field and reciprocity , can play a key role in mutual economic growth and be an important factor in the recovery from the ongoing covid-19 pandemic;


### 1. calls on the commission and the european external action service (eeas) to ensure proper implementation of the eu-asia connectivity strategy by providing an effective political governance mechanism that could make the eu a rule setter in transport connectivity , while promoting eu principles such as transparency , good governance and sustainability; ### 1. calls on the commission and the european external action service (eeas) to ensure proper implementation of the eu-asia connectivity strategy following concrete policy proposals and initiatives to improve connections between europe and asia , by providing an effective political governance mechanism , based on commonly agreed rules and standards that ensure a free and fair trade , that could make the eu a rule setter in transport connectivity , while promoting eu principles such as transparency , good governance and sustainability; in this regard , the eu should continue to promote open and transparent procurement processes where all companies should enjoy a level- playing field , regardless of their nationality;


### 1. highlights that connectivity as a fundamental orientation of the european union is deeply ingrained in the eu’s approach to domestic and international challenges; points out with pride that connectivity policies have been implemented successfully in many of the eu’s external relations; encourages the commission and eeas to create a global eu connectivity strategy (‘the strategy’) as an extension of the current eu-asia connectivity strategy in order to align our connectivity philosophy and connectivity policies with the goal of strengthening the eu’s role as a true geopolitical and geo-economic actor; ### 1. highlights that connectivity as a fundamental orientation of the european union is deeply ingrained in the eu’s approach to domestic and international challenges; points out with pride that connectivity policies have been implemented successfully in many of the eu’s external relations; encourages the commission and eeas to create a global eu connectivity strategy (‘the strategy’) as an extension of the current eu-asia connectivity strategy in order to align our connectivity philosophy and connectivity policies with the goal of strengthening the eu’s role as a true geopolitical and geo-economic actor and of strengthening partnerships with democracies around the globe who share our fundamental values;


### 1. highlights that connectivity as a fundamental orientation of the european union is deeply ingrained in the eu’s approach to domestic and international challenges; points out with pride that connectivity policies have been implemented successfully in many of the eu’s external relations; encourages the commission and eeas to create a global eu connectivity strategy (‘the strategy’) as an extension of the current eu-asia connectivity strategy in order to align our connectivity philosophy and connectivity policies with the goal of strengthening the eu’s role as a true geopolitical and geo-economic actor; ### 1. highlights that connectivity as a fundamental orientation of the european union is deeply ingrained in the eu’s approach to domestic and international challenges; points out that connectivity policies have been implemented successfully in many of the eu’s external relations; encourages the commission and eeas to create a global eu connectivity strategy (‘the strategy’) as an extension of the current eu-asia connectivity strategy in order to align our connectivity philosophy and connectivity policies with the goal of strengthening the eu’s role as a true geopolitical and geo-economic actor;


### 2. regrets that many countries in asia still apply protectionist economic policies creating an unfair playing field for european businesses; notes that allowing free trade flows will build economic resilience and ensure the global availability of products through the diversification of supply chains; ### 2. stresses that the eu-asia connectivity strategy should go hand in hand with efforts to increase access to respective markets , including public procurement , and promote an open and transparent investment environment , unlocking opportunities and contributing to global competitiveness; regrets that many countries in asia still apply protectionist economic policies creating an unfair playing field for european businesses; notes that allowing free trade flows contributes to strengthening economic resilience and to ensure the global availability of products through the diversification of supply chains;


### 2. welcomes the ongoing extension of the eu’s trans-european transport network (ten-t) in the western balkans and the eastern partnership countries , and calls on the commission to speed up the review process of ten-t and its external dimension and to come up with a comprehensive transport initiative to connect ten-t with strategic networks in asia; ### 2. welcomes the ongoing extension of the eu’s trans-european transport network (ten-t) in the western balkans and the eastern partnership countries , and calls on the commission to speed up the review process of ten-t and its external dimension and to come up with a comprehensive transport initiative to connect ten-t with strategic networks in asia; calls for vigilance , however , regarding the use of eu funding for infrastructural projects that could be awarded to companies in third countries despite the closure of their own public procurement markets to their european counterparts;


### 3. believes that efficient connections and networks between europe and asia through priority transport corridors , including air , sea and land transport , and high-capacity network links will increase trade flows between the eu and asia; acknowledges the existence of an investment gap in connectivity and recognises the need to mobilise and strengthen cooperation with private investors , national and international institutions , and multilateral development banks; ### 3. believes that efficient and sustainable connections and networks between europe and asia through priority transport corridors , including air , sea and land transport , and high-capacity network links as well as more efficient and reliable customs procedures , that build on digitalisation and administrative simplification , will increase trade flows between the eu and asia; acknowledges the existence of an investment gap in connectivity and recognises the need to mobilise and strengthen cooperation with private investors , national and international institutions , and multilateral development banks; stresses that the facilitation of trade between the eu and asian partners through improved connectivity should at the same time result in the strengthening of customs performance and management , notably in enforcing intellectual property rights (iprs) , as a tool to fight against fraud and prevent counterfeit goods entering the single market;


### 3. stresses the importance of the ongoing negotiations of comprehensive air transport agreements with partner countries in asia; calls in particular for a swift conclusion of the agreement between the eu and the association of southeast asian nations (asean) , which is expected to connect more than a billion citizens; highlights the importance of eu support to asian countries in mitigating the impact of civil aviation on climate change; ### 3. stresses the importance of the ongoing negotiations of comprehensive air transport agreements with partner countries in asia , ensuring these agreements include the concern for climate change; calls in particular for a swift conclusion of the agreement between the eu and the association of southeast asian nations (asean) , which is expected to connect more than a billion citizens; highlights the importance of eu support to asian countries in mitigating the impact of civil aviation on climate change; underlines that the future of aviation relies on sustainable aviation fuel;


### 4. underlines the importance of the existing network of bilateral , regional and multilateral trade agreements and the bilateral cooperation between the eu and asian partners , with successful examples of strategic partnerships in japan , south korea and singapore; ### 4. underlines the importance of the existing network of bilateral , regional and multilateral trade agreements and the bilateral cooperation between the eu and asian partners , with successful examples of strategic partnerships in japan , south korea and singapore; urges the commission to swiftly start a scoping exercise and an impact assessment in preparation for negotiations on an investment agreement with taiwan , which could play an important role in the eu’s supply chain and its connectivity strategy in the region;


### 4. underlines the importance of the existing network of bilateral , regional and multilateral trade agreements and the bilateral cooperation between the eu and asian partners , with successful examples of strategic partnerships in japan , south korea and singapore; ### 4. underlines the importance of the existing network of bilateral , regional and multilateral trade agreements and the bilateral cooperation between the eu and asian partners , with successful examples of strategic partnerships in japan , south korea , singapore and vietnam , as well as ongoing negotiations , such as the comprehensive agreement on investments with china; calls on the commission to start a scoping exercise for the investment negotiations with taiwan;


### 4. calls on the commission to pursue further progress in its maritime transport initiatives to digitalise and simplify administrative formalities and strengthen maritime security at ports in asia via the international maritime organization and through maritime transport agreements; ### 4. calls on the commission to pursue further progress in its maritime transport initiatives to digitalise and simplify administrative formalities and strengthen maritime security at ports in asia via the international maritime organization and through maritime transport agreements; furthermore , calls on the commission to promote the use of alternative fuels in ports in europe and asia; highlights the importance of further engaging with third countries in asia through pertinent maritime transport agreements , which would help to regulate , facilitate and make more sustainable maritime traffic;


### 4. invites economic and societal stakeholders at the eu level and in the member states to participate in the development of the strategy; ### 4. invites economic and societal stakeholders and relevant experts in the field at the eu level and in the member states to participate in the development of the strategy;


### 5. calls on the commission to ensure the enforcement of trade agreements and make existing ones more ambitious , in particular by promoting sustainable eu norms and standards. ### 5. calls on the commission to ensure the enforcement of trade agreements and make existing ones more ambitious , in particular by promoting sustainable eu and international environmental and social norms and standards , such as the respect of ilo conventions and the paris climate agreement.


### 5. highlights the importance of the ongoing work of the eu-china connectivity platform in its efforts to explore opportunities for cooperation in the area of transport between the eu’s ten-t network and china’s belt and road initiative (bri); acknowledges the importance of working towards greater transparency , reciprocity in market access and a level playing field for businesses in the area of transport infrastructure development with china. ### 5. highlights the importance of the ongoing work of the eu-china connectivity platform and welcomes commission`s in its efforts to exploring further opportunities for cooperation in the area of transport , based on the extension of between the eu’s ten-t network and china’s belt and road initiative (bri); acknowledges the importance of working towards greater transparency , reciprocity in market access and a level playing ; underlines the necessity of a global and comprehensive governance to ensure free and fair trade for businesses in the area of transport infrastructure development;


### 5. recalls that , in order to generate sustainable growth and jobs , connectivity investments need to respect the public good , market efficiency and fiscal viability , while avoiding debt entrapment; highlights that such investments need to support economic resilience and decarbonisation of the economy , and respect high environmental and biodiversity standards; stresses that they need to adhere to high standards of social and labour rights , transparency , human rights , due diligence , and good governance , and give a voice to the people affected by the projects; ### 5. recalls that , in order to generate sustainable growth and jobs , connectivity investments are necessary; the strategy needs to be enshrined in the future ndici instrument enabling the eu to meet efficiently its objectives; the investments need to respect the public good , market efficiency and fiscal viability , while avoiding debt entrapment; highlights that such investments need to support economic resilience and decarbonisation of the economy , and respect high environmental and biodiversity standards;


### 5. recalls that , in order to generate sustainable growth and jobs , connectivity investments need to respect the public good , market efficiency and fiscal viability , while avoiding debt entrapment; highlights that such investments need to support economic resilience and decarbonisation of the economy , and respect high environmental and biodiversity standards; stresses that they need to adhere to high standards of social and labour rights , transparency , human rights , due diligence , and good governance , and give a voice to the people affected by the projects; ### 5. recalls that , in order to generate sustainable growth and jobs , connectivity investments need to respect the public good , market efficiency and fiscal viability , while avoiding debt entrapment or compromises in the detriment of human rights and dignity; highlights that such investments need to support economic resilience and decarbonisation of the economy , and respect high environmental and biodiversity standards; stresses that they need to adhere to high standards of social and labour rights , transparency , human rights , due diligence , and good governance , and give a voice to the people affected by the projects;


### b. whereas a global connectivity strategy should serve the goals of the eu’s key policies such as the european green deal , the digital transformation and the global promotion of human rights; whereas it should build on europe’s strength in trade policy , and address newly urgent challenges such as global health and security; ### b. whereas a global connectivity strategy should serve the goals of the eu’s key policies such as the european green deal , the digital transformation and the global promotion of human rights; whereas it should build on europe’s strength in trade policy and diplomacy , and address newly urgent challenges such as global health and security , as well as addressing long-term challenges such as fighting terrorism , human rights abuses and poverty;


### b. whereas a global connectivity strategy should serve the goals of the eu’s key policies such as the european green deal , the digital transformation and the global promotion of human rights; whereas it should build on europe’s strength in trade policy , and address newly urgent challenges such as global health and security; ### b. whereas a global connectivity strategy should serve the goals of the eu’s key policies such as the european green deal , the digital transformation and the global promotion of human rights; whereas it should build on europe’s strength in trade policy , and address newly urgent challenges such as global health and security and the rise of disinformation and fake news in the context of hybrid threats;;


### 11. believes that the inclusion of relevant stakeholders is essential for the success of the strategy; recommends the creation of a high level expert group as an advisory body on international connectivity including business representatives , human rights , environmental and labour rights advocates , and international financial institutions; ### 11. believes that the inclusion of relevant stakeholders including the financing institutions is essential for the success of the strategy considering the existing investment gaps in this area; recommends the creation of a high level expert group as an advisory body on international connectivity with clear role and tasks that includes business representatives , human rights , environmental and labour rights advocates , and international financial institutions , with a particular emphasis on the european investment bank as the eu bank;


### 11. believes that the inclusion of relevant stakeholders is essential for the success of the strategy; recommends the creation of a high level expert group as an advisory body on international connectivity including business representatives , human rights , environmental and labour rights advocates , and international financial institutions; ### 11. believes that the inclusion of relevant stakeholders is essential for the success of the strategy; recommends the creation of a high level expert group as an advisory body on international connectivity including business representatives , human rights , environmental and labour rights advocates , international financial institutions and representatives of civil society organisations;


### 12. strongly believes that european development banks should play a central role in managing investment in international connectivity projects in particular with regard to the mobilisation of private sector investment; ### 12. strongly believes that european development banks with a special focus of the european investment bank should play a central role in managing investment in international connectivity projects in particular with regard to the mobilisation of private sector investment but also to provide advice on investment needs or existing frameworks;


### 13. believes that the fight against climate change , for the decarbonisation of economies , for the preservation of biodiversity and the environment should be an overarching priority of the strategy , in particular with regard to infrastructure development; calls for a systematic greening of all connectivity investments; attaches high priority to the greening of development cooperation , infrastructure investment across the board , and in particular the energy dimension; ### 13. notes the role of the eu in the implementation of the paris climate agreement through the promotion of circular economy and climate resilient investments; believes that the fight against climate change , for the decarbonisation of economies , for the preservation of biodiversity and the environment should be an overarching priority of the strategy , in particular with regard to infrastructure development; calls for a systematic greening of all connectivity investments; attaches high priority to the greening of development cooperation , infrastructure investment across the board , and in particular the energy dimension;


### 14. calls on the commission and the member states to step up their ambition for the digital transformation; expects the eu to become a competitive global actor in digitalisation on a par with the us and china; considers , in this context , the promotion of digital connectivity a high priority for the eu; believes that the development of open strategic autonomy in this sector must include digitalisation partnerships with third countries; underlines that the eu should aim at co-leadership in setting and defending international standards and practices; ### 14. calls on the commission and the member states to step up their ambition for the digital transformation; expects the eu to become a competitive global actor in digitalisation on a par with the us and china; considers , in this context , the promotion of digital connectivity a high priority for the eu; believes that the development of open strategic autonomy in this sector must include digitalisation partnerships with third countries who share our values and who deploy technology in full respect of fundamental rights; underlines that the eu should aim at co-leadership in setting and defending international standards and practices and to lead the way in defining such international standards in accordance with european values;


### 17. highlights the importance of trade and investment in achieving the objectives of the strategy; emphasises , in this context , in particular the role of international norms and standards; is of the view that the eu model of standardisation policy has the advantage of being innovative , open and inclusive , and must be enabled to continue coping with the global competition between different standardisation paradigms; emphasises in this context the need to prevent any authoritarian tendencies in future standardisation of ict and the internet of things; ### 17. highlights the importance of trade and investment in achieving the objectives of the strategy; emphasises , in this context , in particular the role of international standards; is of the view that the eu model of standardisation policy has the advantage of being innovative , open and inclusive , and must been abled to continue coping with the global competition between different standardisation paradigms; emphasises in this context the need to prevent any authoritarian tendencies in future standardisation of ict and the internet of things; calls on the commission and the eeas to coordinate closer with likeminded democratic partners in international standard-setting fora to promote international standards that support democracy , the rule of law , and fundamental rights;


### 19. is convinced that the strategy’s security dimension must urgently be developed in order for the eu to keep abreast of new security challenges; highlights growing security concerns emanating from the eu’s eastern and southern neighbourhood; urges the eeas and the member states to play a more proactive role on these issues; ### 19. is convinced that the strategy’s security dimension must urgently be developed in order for the eu to keep abreast of new security challenges; highlights growing security concerns emanating from the eu’s eastern and southern neighbourhood , as well as concerns relating to cyber-crime; urges the eeas and the member states to play a more proactive role on these issues;


### 20. strongly welcomes the establishment of the eu-japan partnership on sustainable connectivity and quality infrastructure , with its focus on the western balkans , eastern europe , central asia , the indo-pacific and africa; applauds japan for pro-actively proposing practical steps to realise agreed ambitions; hopes that the eu and japan will manage to kick-start the operationalisation of the partnership in the first half of 2021; ### 20. strongly welcomes the establishment of the eu-japan partnership on sustainable connectivity and quality infrastructure , accompanied by the eib coordination with jica , with its focus on the western balkans , eastern europe , central asia , the indo-pacific and africa; applauds japan for pro-actively proposing practical steps to realise agreed ambitions; hopes that the eu and japan will manage to kick-start the operationalisation of the partnership in the first half of 2021;


### 1. recognises that the industrial strategy , prepared prior to the outbreak and published at an early stage of the pandemic in europe , will require substantial revision , to reflect the change in fundamentals and the new mission of the von der leyen commission: to return economies across the eu to growth and to strengthen all economies , both north and south and east and west , to the benefit of citizens and businesses; ### 1. recognises that the industrial strategy , prepared prior to the outbreak and published at an early stage of the pandemic in europe , will require substantial revision , to reflect the change in fundamentals at european and global level and the new mission of the von der leyen commission: to return economies across the eu to growth , to strengthen the economies of the member states , both north and south and east and west , to the benefit of citizens and businesses , and to consider mechanisms that will ensure the resilience and strategic autonomy of the european industries as well as the proper functioning of the single market;


### 1. recalls that the eu’s industrial future is linked to an alignment of the economy with the principles of the european green deal , a roadmap towards a new growth policy for the eu , bringing citizens , cities and regions together , and allowing for a just transition; ### 1. recalls that the eu’s industrial future is linked to an alignment of the economy with the principles of the european green deal , a roadmap towards a new growth policy for the eu , and the transition to a digital economy , bringing citizens , cities and regions together , in particular in those regions undergoing the process for a just transition , so that no one is left behind;