### 53. reiterates that article 4 of the code of conduct provides , with respect to financial interests and conflicts of interest , that the members’ declarations of financial interests shall be provided in a detailed manner; regrets that according to a recent study from transparency international eu , around 15% of members with additional incomes have included vague or generic job descriptions in their declarations5 ; notes that in such cases it is questionable whether the activity can be checked for any potential conflict of interest with parliamentary activity; further regrets that parliament’s services are instructed to only carry out general plausibility checks; repeats its call on the bureau to review the format of the declarations to require more detail; asks the president to instruct the services to systematically carry out thorough checks of the declarations to ensure that the information provided therein is sufficiently detailed to allow for an assessment of any potential conflict of interest; ### 53. reiterates that article 4 of the code of conduct provides , with respect to financial interests and conflicts of interest , that the members’ declarations of financial interests shall be provided in a detailed manner; repeats its call on the bureau to review the format of the declarations to require more detail and thus clarity; asks the president to instruct the services to systematically carry out thorough checks of the declarations to ensure that the information provided therein is sufficiently detailed to allow for an assessment of any potential conflict of interest;


### 55. calls on the advisory committee on the conduct of members to regularly publish on parliament’s website any investigations , decisions and sanctions related to potential or real breaches of the code of conduct , rather than doing so in the annual report; further calls on parliament to publish decisions and sanctions imposed by the advisory committee against members on the respective member’s page on parliament’s website; ### deleted


### 56. strongly supports parliament’s services’ ongoing project to make plenary voting records available on a dedicated space where users will have access to clear and reader-friendly documents , and welcomes the new layout for the roll-call votes in which the individual voting record of each member will be published , giving the option to visualise the distribution of votes according to inter alia political group affiliation and/or nationality; regrets that it is not yet technically possible for parliament’s services to allow for the display of the text of each amendment along with the voting record as it is offered by several private providers; calls on parliamentary services to make available all amendments and roll-call voting records at committee level and to include them in the new layout; further asks parliament’s services to provide the possibility to members to test a beta version of the new tool and provide feedback to be taken into account during the development of the tool; ### 56. strongly supports parliament’s services’ ongoing project to make plenary voting records available on a dedicated space where users will have access to clear and reader-friendly documents , and welcomes the new layout for the roll-call votes in which the individual voting record of each member will be published , giving the option to visualise the distribution of votes according to inter alia political group affiliation and/or nationality; regrets that it is not yet technically possible for parliament’s services to allow for the display of the text of each amendment along with the voting record as it is offered by several private providers; calls on parliamentary services to make available all amendments and roll-call voting records; further asks parliament’s services to provide the possibility to members to test a beta version of the new tool and provide feedback to be taken into account during the development of the tool;


### 58. expresses its strong regret over the fact that the bureau still refuses to implement the will of the plenary expressed on numerous occasions to reform the general expenditure allowance (gea) , thereby actively preventing union taxpayers' money , which amounts to 40 million euro per year , from being spent in a more transparent and accountable manner; repeats its call for a reform of the gea that would establish sample checks annually by parliament’s services on 5% of members’ gea expenditure , and that would oblige members to keep all receipts pertaining to the gea , to annually publish an overview of expenditure by category as well as an independent auditor’s opinion on parliament’s website , and to return the unspent share of the gea at the end of the mandate; notes that the requested sample checks would pertain to checking 36 randomly selected members per year and , based on a calculation by dg fins , would require an estimated maximum of 4 to 6 fte posts; ### deleted


### 59. recalls that pursuant to rule 11(4) of parliament’s rules of procedure , parliament provides members already with the possibility of publishing a voluntary audit or confirmation of their gea expenses; regrets that only five voluntary declarations on the use of the gea were submitted during the calendar year 2020; calls on parliament’s services to send an annual reminder to members in relation to this possibility; ### 59. recalls that pursuant to rule 11(4) of parliament’s rules of procedure , parliament provides members already with the possibility of publishing a voluntary audit or confirmation of their general expenditure allowance expenses; notes that five voluntary declarations on the use of the general expenditure allowance were submitted during the calendar year 2020; calls on parliament’s services to send an annual reminder to members in relation to this possibility;


### 60. recalls that the european ombudsman , in her recommendation of 29 april 2019 in case 1651/2018/thh , found that parliament’s refusal to grant public access to documents related to the revision of the list of expenses that might be covered by the gea constituted maladministration and recommended granting public access to a proposal from the parliament bureau’s ad hoc working group , including the options listed in that proposal; regrets that parliament rejected the ombudsman’s recommendation and urges parliament’s administration to reconsider granting public access to the documents in question; ### 60. recalls that the european ombudsman , in her recommendation of 29 april 2019 in case 1651/2018/thh , found that parliament’s refusal to grant public access to documents related to the revision of the list of expenses that might be covered by the general expenditure allowance constituted maladministration and recommended granting public access to a proposal from the bureau’s ad hoc working group , including the options listed in that proposal;


### 66. notes that creating the permanent possibility for members of staff to telework from anywhere , under conditions to be specified , entails a great number of advantages for both members of staff and institutions including the improvement of staff well-being and increasing parliament’s attractiveness as an employer , financial savings made through , inter alia , a reduced need for office space , a reduced environmental impact from staff commutes and a closer link between the union institutions and citizens in member states other than belgium , france and luxembourg; calls on parliament to enter into an inter-institutional discussion with a view to reviewing the decision obliging staff to telework exclusively from their place of employment , e.g. under the condition of temporarily forfeiting their expat allowance; ### 66. notes that creating the permanent possibility for members of staff to telework from anywhere , under conditions to be specified , entails a great number of advantages for both members of staff and institutions including the improvement of staff well-being and increasing parliament’s attractiveness as an employer , financial savings made through , inter alia , a reduced need for office space , a reduced environmental impact from staff commutes and a closer link between the union institutions and citizens in member states other than belgium , france and luxembourg; calls on parliament to enter into an inter-institutional discussion with a view to reviewing the decision obliging staff to telework exclusively from their place of employment in exceptional circumstances , e.g. under the condition of temporarily forfeiting their expat allowance;


### 70. regrets that political , rather than competency criteria seem to determine the internal “passerelle” competitions; calls on parliament to ensure in future competitions that candidates are chosen based on skills and competence rather than political affiliation; ### 70. regrets that sometimes political , rather than purely competency criteria can influence the outcome the internal “passerelle” competitions; calls on parliament to ensure in future competitions that candidates are chosen based on skills and competence rather than political affiliation;


### 71. notes that 17 new harassment cases were opened in 2020; stresses that efforts still need to be made to ensure that the two advisory committees dealing with harassment complaints concerning members and all members of staff gain more trust from victims of harassment , who may fear that their career or position in parliament would be at stake if they go through the whole harassment procedure , gather evidence and build their case; ### 71. notes that 17 new harassment cases were opened in 2020; highlights the importance of the two advisory committees dealing with harassment complaints concerning members and all members of staff; underlines the importance of victims trusting the members of these advisory committees; welcomes the voluntary anti-harassment training offered to members and asks parliament to regularly remind members about the existence and utility of this training;


### 72. calls on parliament to monitor if several cases of long-term sick leave are requested by members of staff in the same unit or apas working for the same member and actively reach out to the concerned persons to inform them of the support provided by parliament and the possibility to make a formal complaint in the case of harassment at work; further calls on parliament to ensure that reimbursement procedures for psychological treatment in this regard are not overly bureaucratic and are processed quickly; ### 72. further calls on parliament to ensure that reimbursement procedures for psychological treatment for any victim of harassment are not overly bureaucratic and are processed quickly;


### 74. notes that neither an inspection of the national service 'contrôle des lois sociales/direction de bruxelles' (2020) nor an analysis by the psychosocial department of the external service for prevention and protection at work in brussels (2020) found any legal breaches related to social laws and working conditions for cleaning staff; supports the launch of internal surveys , by the end of 2021 , aiming to reflect the actual state of the company’s employee satisfaction levels , engagement , commitment , loyalty , motivation , etc. and to identify weaknesses , problems or opportunities for improvement within the current cleaning company köse; calls on parliament to take all necessary precautions to ensure that the highest standards of labour law for cleaning staff , are being upheld by external contractors , in particular as regards psychological pressure and working conditions; ### 74. notes that neither an inspection of the national service 'contrôle des lois sociales/direction de bruxelles' (2020) nor an analysis by the psychosocial department of the external service for prevention and protection at work in brussels (2020) found any legal breaches related to social laws and working conditions for cleaning staff; supports the launch of internal surveys , by the end of 2021 , aiming to reflect the actual state of the company’s employee satisfaction levels , engagement , commitment , loyalty , motivation , etc. and to identify weaknesses , problems or opportunities for improvement; calls on parliament to take all necessary precautions to ensure that the highest standards of labour law for cleaning staff , are being upheld by external contractors , in particular as regards psychological pressure and working conditions;


### 79. calls for a debate on the space needs of parliament in light of the effects of the covid-19 pandemic , current and future increase in teleworking and , if appropriate , for the adaptation of its long-term building strategy; requests , in particular , that the building policy be reviewed to ensure a dedicated office space for each staff member , as this policy would result in significant office space being unused during large parts of the working week; considers that e.g. two staff members teleworking for 3 days a week should be able to share one work station; ### 79. calls for a debate on the space needs of parliament in light of the effects of the covid-19 pandemic , current and future increase in teleworking and , if appropriate , for the adaptation of its long-term building strategy; requests , in particular , that the building policy be reviewed to ensure a dedicated office space for each staff member , as this policy would result in significant office space being unused during large parts of the working week; encourages the administration to pool workstations as much as possible in accordance with staff’s teleworking";


### 83. raises concerns on the clearly overpriced purchase price of the scholl building , purchased at 74.9 million eur , while the market price of the building was previously estimated to be between 42 and 65 million eur; ### deleted


### 84. highlights that , in brussels , some buildings either currently occupied by parliament or of major strategic interest due to their location and the related security aspects , are not parliament's property , as was the case with the scholl building before it was acquired by parliament; notes that parliament's building strategy beyond 2019 underlines the importance of owning and interconnecting parliament’s central buildings and mentions treves ii as a building that is in parliament’s interest to acquire; notes that while these criteria are important , they should not be the ultima ratio for the purchase of a new building and cannot justify the purchase of additional office space at a price that lies significantly above market value; ### 84. highlights that , in brussels , some buildings either currently occupied by parliament or of major strategic interest due to their location and the related security aspects , are not parliament's property , as was the case with the scholl building before it was acquired by parliament; notes that parliament's building strategy beyond 2019 underlines the importance of owning and interconnecting parliament’s central buildings and mentions treves ii as a building that is in parliament’s interest to acquire; notes that while these criteria are important , they should not be the ultima ratio for the purchase of a new building ;


### 85. expects more transparent and detailed planning and decision making , including the provision of early information , having due regard to article 266 of the financial regulation , in relation to parliament’s building policy; ### deleted


### 86. takes note of the decision of the bureau of 23 october 2019 to approve the creation of an idea lab in 2020 with the aim of testing new , innovative solutions in the context of offices and facility management; notes that the decision of the bureau was not based on any specific cost estimate; further notes that as part of the idea lab , one member’s office , at a cost of 486.012 eur , and adjacent showroom , at a cost of at least 203.978 euro , were built and equipped over the course of 2020; considers the testing of innovative office and facility management solutions useful in general but strongly rejects that the extensive costs incurred in this case are justifiable to taxpayers; further raises a strong concern about the fact that the renovated office space is now occupied by the chair of the bureau’s building working group responsible for the project; ### 86. takes note of the decision of the bureau of 23 october 2019 to approve the creation of an idea lab in 2020 with the aim of testing new , innovative solutions in the context of offices and facility management; notes that the decision of the bureau was not based on any specific cost estimate; further notes that as part of the idea lab , one member’s office , at a cost of eur 486 012 , and adjacent showroom , at a cost of at least eur 203 978 , were built and equipped over the course of 2020; considers the testing of innovative office and facility management solutions useful in general but considers that the costs need to remain reasonable and justifiable;


### 95. regrets that the secretary-general has not yet come forward with any findings in response to the investigation into the legal foundations of the scheme as called for in the 2017 discharge resolution; underlines that this investigation should be carried out by an independent party; ### 95. recalls that the 2017 parliament discharge resolution called for the secretary-general to come forward with any findings in response to the investigation into the legal foundations of the scheme; underlines that this investigation should be carried out by an independent party;


### 4. takes note of the net profit of eur 1.7 billion reported by the eib for 2020; ### 4. takes note of the net profit of eur 1.7 billion reported by the eib for 2020 , in comparison to eur 2.4 billion in 2019 ;


### 8. notes with appreciation that despite the general context of uncertainty in the global financial markets due to the covid-19 pandemic , the eib continues to maintain a robust liquidity position; ### 8. notes with appreciation that despite the general context of uncertainty in the global financial markets due to the covid-19 pandemic , the eib continues to maintain a robust liquidity position; underlines the bank’s total liquidity ratio remains well within internal limits , covering 78.1% of projected net cash outflows (compared to 88.6% in 2019).


### 12. highlights the eib’s role in the success of the biontech covid-19 vaccine through the signature in june 2020 of a eur 100 million loan facility , making it the first financial investor to back biontech’s covid-19 vaccine programme; ### 12. welcomes the eib’s role in the success of the biontech covid-19 vaccine through the signature in june 2020 of a eur 100 million loan facility , making it the first financial investor to back biontech’s covid-19 vaccine programme;


### 13. stresses that the eib group pledged eur 6.5 billion to support countries outside the eu , including eur 1.7 billion to support the social and economic recovery of the western balkans from the covid-19 pandemic as part of a eur 3.3 billion financial support package for the region announced by the commission; ### 13. stresses that the eib group pledged eur 6.5 billion to support countries outside the eu , including over €1 billion ukraine in for infrastructure , environment , innovation and post-covid-19 recovery and eur 1.7 billion to support the social and economic recovery of the western balkans from the covid-19 pandemic as part of a eur 3.3 billion financial support package for the region announced by the commission;


### 20. reiterates its call for the strengthening of technical assistance for and the financial expertise of local and regional authorities , especially in regions with low investment capacity , in order to improve accessibility to eib funding; invites the eib group to intensify cooperation with national promotional banks and institutions; ### 20. reiterates its call for the strengthening of technical assistance for and the financial expertise of local and regional authorities , especially in regions with low investment capacity , and for projects of common interest to several member states which are of such a size or nature that they cannot be entirely financed by the various means available in the individual member states , before project approval , in order to improve accessibility to eib funding; invites the eib group to intensify cooperation with national promotional banks and institutions;


### 25. notes that the process of updating the eib group’s environmental and social policy started in 2020 and has led to the approval in february 2022 of the new environmental and social sustainability framework; welcomes the revised eib environmental and social standards included in the framework , especially those related to labour rights , biodiversity and environmental protection; regrets , however , the lack of a specific tool on human rights due diligence; regrets furthermore that the eib or its intermediaries are not required to disclose details of actual environmental and social risks or impacts linked to operations carried out through partners; ### 25. notes that the process of updating the eib group’s environmental and social policy started in 2020 and has led to the approval in february 2022 of the new environmental and social sustainability framework; welcomes the revised eib environmental and social standards included in the framework , especially those related to labour rights , biodiversity and environmental protection; regrets , however , the lack of a specific tool on human rights due diligence; regrets furthermore that the eib or its intermediaries are not required to disclose details of actual environmental and social risks or impacts linked to operations carried out through partners; stresses that any new requirements should not create more bureaucracy for smes;


### 28. calls on the eib to develop a specific human rights strategy and an action plan for its implementation; ### 28. calls on the eib to develop a specific human rights strategy and an action plan for its implementation; calls on the eib to align its financing strategy with the levels of ambition and commitment to common values and objectives shown by the partner countries;


### 48. calls for more transparency and accountability , also towards eu institutions , in particular parliament; ### 48. calls for more transparency and accountability , also towards eu institutions , in particular parliament; suggests the idea of a quarterly dialogue with relevant committees of the parliament to participate to the investment strategy of the eib and ensure adequate oversight; stresses the importance of greater parliament scrutiny over decision of the eib board of directors and points to the possibility of parliament having observer status in the board’s meetings to ensure better information sharing demands from the commission to increase its transparency towards parliament on the positions it takes in the eib board of directors;


### 51. regrets that the eib still does not fully disclose the details of the beneficial ownership of its clients; reiterates its calls for enhanced transparency regarding the eib’s operations through financial intermediaries such as commercial banks and investment funds and for the definition of standard reporting obligations that can provide an adequate level of data and information; asks the eib to use the available tools and to implement the standards promoted by the 5th aml directive to make such data accessible; invites the eib to explore the feasibility of working arrangements and memoranda with the relevant partners to make relevant information available and to eliminate the risk of opacity in the relevant procedures; ### 51. regrets that the eib still does not fully disclose the details of the beneficial ownership of its clients; reiterates its calls for enhanced transparency regarding the eib’s operations through financial intermediaries such as commercial banks and investment funds and for the definition of standard reporting obligations that can provide an adequate level of data and information; asks the eib to use the available tools and to implement the standards promoted by the 5th aml directive to make such data accessible; invites the eib to explore the feasibility of working arrangements and memoranda with the relevant partners to make relevant information available and to eliminate the risk of opacity in the relevant procedures; asks the eib to ensure a full cooperation with the future authority for anti- money laundering and countering the financing of terrorism;


### a. whereas , according to its statement of revenue and expenditure1 , the final budget of the european gnss agency (the ‘agency’) for the financial year 2020 was eur 35 449 479 ,85 , representing an increase of 5 ,54 % compared to 2019; whereas the agency’s budget derives mainly from the union budget; ### a. whereas , according to its statement of revenue and expenditure1 , the final budget of the european gnss agency (the ‘agency’) for the financial year 2020 was eur 35 449 479 ,85 , representing an increase of 5 ,54 % compared to 2019; whereas the agency’s budget derives mainly from the union budget; whereas the inflation rate was 0 ,7% in the eu in 2020;


### 7. notes the gender balance within the agency’s senior management , with 3 out of 3 (100 %) being men; notes the gender balance within the agency’s administrative board members , with 24 out of 28 (85 ,71 %) being men; further notes the gender balance within the agency’s overall staff , with 135 out of 202 (66 ,83 %) being men; ### 7. regrets that the gender balance within the agency’s senior management , with 3 out of 3 (100 %) being men and within the agency’s administrative board members , with 24 out of 28 (85 ,71 %) being men; further notes the gender balance within the agency’s overall staff , with 135 out of 202 (66 ,83 %) being men; appreciates the efforts of the agency to improve gender balance from 7% (2017) to 33% (2020) of female representatives in senior management positions; reiterates its call to the agency to take additional measures as soon as possible with a view to ensuring better gender balance within its senior management and in the administrative board;


### a. whereas , according to its statement of revenue and expenditure1 , the final budget of the european institute of innovation and technology (the ‘institute’) for the financial year 2020 was eur 625 088 022 ,57 representing an increase of 12 ,04 % compared to 2019; whereas the overall contribution of the union to the institute's budget for 2020 amounted to eur 546 629 182 ,74 representing an increase of 31 ,4 % compared to 2019; ### a. whereas , according to its statement of revenue and expenditure1 , the final budget of the european institute of innovation and technology (the ‘institute’) for the financial year 2020 was eur 625 088 022 ,57 representing an increase of 12 ,04 % compared to 2019; whereas the overall contribution of the union to the institute's budget for 2020 amounted to eur 546 629 182 ,74 representing an increase of 31 ,4 % compared to 2019; whereas the inflation rate was 0 ,7% in the eu in 2020;


### 4. notes that , despite the challenges raised by the covid-19 pandemic , the institute extensively implemented its work programme and successfully managed its crisis response initiative that aimed at supporting the innovation cluster in europe; notes that in 2020 the institute’s governing board decided to mobilise eur 60 000 000 of additional funding for innovators powering high-impact solutions that tackle the unprecedented social and economic challenge brought about by the covid-19 pandemic; ### 4. welcomes that , as a response to the challenges raised by the covid-19 pandemic , the institute successfully launched and managed the crisis response initiative as part of the 'pandemic response projects’ that aimed at supporting the innovation cluster in europe; notes that in 2020 the institute’s governing board decided to mobilise eur 60 000 000 of additional funding for innovators powering high-impact solutions that tackle the unprecedented social and economic challenge brought about by the covid-19 pandemic;


### 8. notes the gender balance within the institute’s senior management , with 1 (100 %) man; notes the gender balance within the institute’s management board , with 6 out of 12 (50 %) being of the same gender , and the gender balance within the institute’s overall staff , with 37 out of 64 (57 ,81 %) being women; ### 8. notes with concern the gender balance within the institute’s senior and middle management positions with 5 out of 6 (83%) being men; welcomes the gender balance within the institute’s management board , with 6 out of 12 (50 %) being of the same gender , and the gender balance within the institute’s overall staff , with 37 out of 64 (57 ,81 %) being women;


### 9. notes with satisfaction that the authority reported that it employs staff of 28 nationalities , of whom the authority reports that 48 ,8 % are women and 51 ,2 % are men; notes that 83 % of senior management are men and 17 % are women , identical to last year; ### 9. notes with satisfaction that the authority reported that it employs staff of 28 nationalities , of whom the authority reports that 48 ,8 % are women and 51 ,2 % are men; regrets that 83 % of senior management are men and only 17 % are women , identical to last year; underlines that this is a recurrent issue and calls on the authority to continue its efforts to achieve gender balance at all levels of hierarchy and welcomes the requirement that both genders must be represented on selection panels , the active encouragement of female applicants for all managerial positions , specific training sessions for female staff who wish to prepare for a managerial career and more flexible working arrangements;


### 14. acknowledges that the authority has a conflict of interest policy for staff , and a specific policy for members of the board of supervisors and management board; notes that both policies require their addressees to declare annually any interest that creates a conflict with respect to all activities falling under the authority’s scope of action and that have been conducted during the previous two years (as regards the boards) or the previous five years (for all staff); welcomes that both policies impose an obligation to declare situations of conflicts of interest not covered by the annual declarations; ### 14. acknowledges that the authority has a conflict of interest policy for staff , and a specific policy for members of the board of supervisors and management board; notes that both policies require their addressees to declare annually any interest that creates a conflict with respect to all activities falling under the authority’s scope of action and that have been conducted during the previous two years (as regards the boards) or the previous five years (for all staff); welcomes that both policies impose an obligation to declare situations of conflicts of interest not covered by the annual declarations , as unaddressed conflict-of-interest situations may compromise the enforcement of high ethical standards; calls on the authority to publish fortnightly all meetings of its staff with lobby organisations;


### a. whereas the budgetary authorities adopted the mff 2021-2027 package , which together with the nextgenerationeu recovery instrument amounts to eur 1.8 trillion in total of funding over the coming years to support recovery from the covid-19 pandemic and the eu’s long-term priorities across different policy areas; ### a. whereas the budgetary authorities adopted the mff 2021-2027 package , which together with the nextgenerationeu recovery instrument amounts to an unprecedented eur 1.8 trillion in total of funding over the coming years to support recovery from the covid-19 pandemic and the eu’s long-term priorities across different policy areas;


### b. whereas the implementation of all of those funds is subject to full and unlimited scrutiny by parliament; ### b. whereas the implementation of all of those funds is de jure subject to full and unlimited european scrutiny , including scrutiny by the european parliament; however the de facto capacity of the eu institutions to control the eu funds is unfortunately rather limited without the effective and meaningful cooperation of the national authorities;


### c. whereas the protection of the eu’s financial interests is a key element of the eu policy agenda to strengthen and increase the confidence of the public and ensure that taxpayer money is used properly; whereas the implementation of the mff 2021-2027 budgetary package must be in line with the general principles enshrined in the treaties and in the financial regulation; ### c. whereas the protection of the eu’s financial interests is a key element of the eu policy agenda to strengthen and increase the confidence of the public and ensure that taxpayer money is used properly; whereas the implementation of the mff 2021-2027 budgetary package must be in line with the general principles enshrined in the treaties , in particular the european values set out in article 2 of the teu and the principle of sound financial management set out in article 310 of the tfeu and in the financial regulation;


### 1. notes that , in today’s society , ‘oligarchy’ refers to any small , cohesive class or group that is in a position to make decisions or command others in either political or non-political contexts or rule a political community in its own interest , without regard for democracy; ### 1. notes that , in today’s society , ‘oligarchy’ refers to any small , cohesive class or group that is in a position to make decisions or command others in either political or non-political contexts or rule a political community in its own interest , without regard for democracy; notes that in an oligarchy , political elites misdirect public funds from the eu or national budgets to serve their private interest and often rely on businessmen who act on their behalf in a structure where real beneficiaries and beneficial owners are usually concealed; notes that the extreme concentration of political and financial elites leads to state capture;


### 1. underlines that common agricultural policy (cap) funds make up a significant proportion of the 2021-2027 eu budget and that there is therefore a responsibility to protect them against any type of misuse; ### 1. underlines that common agricultural policy (cap) 2021-2027 accounts for about 31% of the eu budget; stresses that when properly implemented , these funds represent a strong support for the food production in the union , which is at the heart of the cap , and for the unique european farming model , with an increased focus on the environment and climate , and will contribute to the transition towards a more sustainable agricultural sector and the development of vibrant rural areas; reiterates that the financial interest of the union and its citizens should be fully protected from fraud , misuse of funds and conflict of interest;


### 1. underlines that common agricultural policy (cap) funds make up a significant proportion of the 2021-2027 eu budget and that there is therefore a responsibility to protect them against any type of misuse; ### 1. underlines that common agricultural policy (cap) funds make up a significant proportion of the 2021-2027 eu budget. reiterates that both the commission and member states share responsibilities for their implementation , management and proper spending. emphasises that they must put in place proper safeguards to protect the cap funds against any type of misuse and to prevent corruption;


### 2. welcomes the study entitled ‘the largest 50 beneficiaries in each eu member state of cap and cohesion funds’ and emphasises the importance of consolidating and harmonising eu reporting systems; stresses also that reporting systems for cap and cohesion policy funds should contain information on final beneficiaries; ### 2. welcomes the study entitled ‘the largest 50 beneficiaries in each eu member state of cap and cohesion funds’1a and emphasises the importance of consolidating and harmonising eu reporting systems; stresses also that reporting systems for cap and cohesion policy funds should contain information on final beneficiaries; regrets that currently , data for identification of economic operators and their beneficial owners is not easily or not at all accessible; stresses therefore the need for a common database at eu level gathering harmonised data from already existing databases at regional , national and inter-regional level. this would require harmonisation of disclosure requirements and data formats fulfiling the open data requirements with indicators defined to allow ultimate beneficiaries in the national and eu-level databases to be identified;


### 2. welcomes the study entitled ‘the largest 50 beneficiaries in each eu member state of cap and cohesion funds’ and emphasises the importance of consolidating and harmonising eu reporting systems; stresses also that reporting systems for cap and cohesion policy funds should contain information on final beneficiaries; ### 2. welcomes the study entitled ‘the largest 50 beneficiaries in each eu member state of cap and cohesion funds’ and emphasises the importance of consolidating and harmonising eu reporting systems , including through shared databases to ensure eu-wide data base interoperability , common rules and data exchange between governments and stakeholders; stresses also that reporting systems for cap and cohesion policy funds should contain information on final beneficiaries; urges the member states to publish this data in a single , machine readable format and to ensure the interoperability of information;


### 3. notes , with particular concern , that the occurrence of such oligarchic groups , which sometimes do not refrain from using criminal practices , has reached an unprecedented magnitude in the past several years; ### 3. notes , with particular concern , that the occurrence of such oligarchic groups , which sometimes do not refrain from using government tools or criminal practices , has reached an unprecedented magnitude in the past several years; notes , with extreme concern , that politically connected oligarch networks can capture the national media market and interfere with the workings of democratic public spheres;


### 4. considers that promoting competition , enhancing transparency and assuring functional implementation of public procurement rules and free access to markets is fundamental to prevent oligarchs from seizing control of the economy and financial market , which would result in them self-reinforcing; ### 4. considers that ensuring the effective functioning of the rule of law , promoting competition , enhancing transparency and assuring functional implementation of public procurement rules and free access to markets is fundamental to prevent oligarchs from seizing control of the economy and financial market , which would result in them self-reinforcing; insists that the eu promotes transparency in the spending of eu and national funds , strengthen the rules of transparency , especially on final beneficiaries and beneficial owners and closely monitor and enforce the proper implementation of such rules;


### 8. asks the commission nevertheless to amend article 167(1)(c) of the financial regulation to include a more explicit definition of ‘professional conflict of interest’ , so as to ensure that eu institutions are able to take mitigating measures in the case of bidders with a financial interest in a policy-related service contract; ### 8. asks the commission nevertheless to amend article 167(1)(c) of the financial regulation to include a more explicit definition of ‘professional conflict of interest’ , so as to ensure that eu institutions are able to take adequate measures in the case of bidders with a financial interest in a policy-related service contract;


### 8. asks the commission nevertheless to amend article 167(1)(c) of the financial regulation to include a more explicit definition of ‘professional conflict of interest’ , so as to ensure that eu institutions are able to take mitigating measures in the case of bidders with a financial interest in a policy-related service contract; ### 8. asks the commission nevertheless to amend article 167(1)(c) of the financial regulation to include a more explicit definition of ‘professional conflict of interest’ , so as to ensure that eu institutions are able to take mitigating measures in the case of bidders with a financial interest in a policy-related service contract; calls on the commission to do its utmost for ensuring uniform interpretation of the definition of conflict of interest in all member states of the eu;


### 11. points out that conflicts of interest do not only occur in relation to fraud and criminal conduct; stresses nevertheless that the consequent detection and disclosure of conflicts of interest is paramount to identifying possible risks of misuse , bias , fraud and corruption in fund management , as well as preventing reputational harm; ### 11. points out that conflicts of interest do not only occur in relation to corruption , fraud and criminal conduct; stresses nevertheless that the consequent detection and disclosure of conflicts of interest is paramount to identifying possible risks of misuse , bias , fraud and corruption in fund management , as well as preventing reputational harm;


### 12. reiterates , however , that even the best legal framework cannot compensate for an insufficient implementation mechanism; ### 12. reiterates , however , that even the best legal framework cannot compensate for an insufficient implementation mechanism; underlines that having effective management and control systems in place in each member state is therefore crucial condition for legal and regular spending of eu funds;


### 12. reiterates , however , that even the best legal framework cannot compensate for an insufficient implementation mechanism; ### 12. reiterates , however , that even the best legal framework cannot compensate for an insufficient implementation mechanism; calls therefore for an improvement of the capacities of the eu bodies for better enabling them to monitor and investigate conflict of interest cases;


### 13. emphasises that as far as cohesion policy is concerned , the most frequently detected types of fraudulent irregularities for projects financed under the programming period 2014-2020 for european structural and investment funds concern incorrect , missing and false or falsified supporting documents , infringement of contract provisions , eligibility and infringement of public procurement rules , and breaches in relation to ethics and integrity including conflict of interest and corruption; ### 13. emphasises that as far as cohesion policy is concerned , the most frequently detected types of fraudulent irregularities for projects financed under the programming period 2014-2020 for european structural and investment funds concern overpricing , incorrect , missing and false or falsified supporting documents , infringement of contract provisions , single biding public procurements , eligibility and infringement of public procurement rules , and breaches in relation to ethics and integrity including conflict of interest and corruption;


### 14. notes that in agricultural spending , there is also a risk of falsification of documents and of the creation of artificial conditions , such as by splitting agricultural holdings and requesting aid through several linked companies , or through incomplete implementation of the action; highlights that with regard to market measures , high financial amounts were recorded in several cases of conflict of interest combined with other breaches linked to promotion and are being investigated by the european anti-fraud office (olaf); ### 14. notes that in agricultural spending there are established common practices at the misuse of cap funds , such as a risk of falsification of documents and of the creation of artificial conditions , such as by splitting agricultural holdings to avoid eu agricultural payment cap and requesting aid through several linked companies , or through incomplete implementation of the action;


### 15. points out that the study on the implementation of the cap funds revealed that the disbursement of eu agriculture funds is a highly problematic issue in at least five member states and that there is a clear inequality between fund allocations for big and small farmers , with systemic advantages for the big farms , whose managers sometimes have close ties to the ruling political parties in their countries; ### 15. points out that the study on the implementation of the cap funds revealed that the disbursement of eu agriculture funds is a highly problematic issue in at least five member states and that there is a clear inequality between fund allocations for big and small farmers , with systemic advantages for the big farms , whose beneficiaries often have close ties to the ruling political parties in their countries; calls for more equal allocation of cap funds;


### 16. appreciates olafʼs long-term intensive investigative activity covering many politically controversial and complex cases; regrets that the indictment rate following recommendations by olaf to member states decreased from 53 % in the 2007-2014 period to 37 % in the 2016-2020 period; further notes that the extent to which financial amounts recommended for recovery are actually recovered has not been assessed in recent years , and that the most recent assessment covering the years 2009 to 2016 indicates a recovery rate of 21 %; calls on olaf and the commission to investigate the underlying reasons and calls on the member states to cooperate closely with eu bodies to ensure that funds misused by organised crime and oligarchs are recovered; ### 16. appreciates olafʼs long-term intensive investigative activity covering many politically controversial and complex cases; regrets that the indictment rate following recommendations by olaf to member states decreased from 53 % in the 2007-2014 period to 37 % in the 2016-2020 period; further notes that the extent to which financial amounts recommended for recovery are actually recovered has not been assessed in recent years , and that the most recent assessment covering the years 2009 to 2016 indicates a recovery rate of 21 %; calls on olaf and the commission to investigate the underlying reasons; reiterates its calls on olaf to regularly follow up on its recommendations and the measures the member states take and add it to its yearly reports and calls on the member states’ authorities to do their utmost to improve the indictment rate and to cooperate closely with eu bodies to ensure that funds misused by organised crime and oligarchs are recovered;


### 19. commends the invaluable work carried out by olaf , the eppo and europol in combating fraud , money laundering and tax evasion , and stresses that these institutions are chronically understaffed and lacking financial resources due to the unwillingness of the council as one of the budgetary authorities to authorise sufficient human and financial resources during the annual budgetary procedure; calls therefore on the council to review its position and allow for increased financing of human resources for these agencies and offices , enabling them to carry out their important mission in an appropriate and effective way; ### 19. commends the invaluable work carried out by olaf , the eppo and europol in combating financial crimes such as corruption , fraud , money laundering and tax evasion , and stresses that these institutions are chronically understaffed and lacking financial resources due to the unwillingness of the council as one of the budgetary authorities to authorise sufficient human and financial resources during the annual budgetary procedure; reminds that every euro spent on monitoring and investigation returns to the eu budget; urges therefore on the council to review its position and allow for increased financing of human resources for these agencies and offices , enabling them to carry out their important mission in an appropriate and effective way and calls on the commission to continuously present supporting draft budgets to the budget authorities;


### 20. underlines that the commission should use all the instruments available under eu financial legislation and the applicable sector-specific and financial rules to effectively protect the eu budget , including interruption of payment deadlines , suspension of payments , financial corrections or exclusion of expenditure from eu financing , infringement proceedings under article 258 tfeu , checks and audits or , in duly justified cases , the application of article 7 teu addressing risks to the foundational values of the eu in the member states , as has recently been done in the cases of poland and hungary; ### 20. underlines that the commission should use all the instruments available under eu financial legislation and the applicable sector-specific and financial rules to effectively protect the eu budget , including interruption of payment deadlines , suspension of payments , financial corrections or exclusion of expenditure from eu financing , infringement proceedings under article 258 tfeu , checks and audits , compliance with article 61 of the financial regulation of the eu or , in duly justified cases , the application of article 7 teu addressing risks to the foundational values of the eu in the member states , as has recently been done in the cases of poland and hungary;


### 21. calls for the use of the early detection and exclusion system (edes) to be made compulsory under shared management; further notes that the edes does not distinguish between subsidiaries of larger corporations; calls for the mandatory use of the arachne data mining and data enrichment tool by member states in order to achieve more transparency on the beneficiaries of cap funds; ### 21. calls for the use of the early detection and exclusion system (edes) to be made compulsory under shared management; further notes that the edes does not distinguish between subsidiaries of larger corporations; calls for the mandatory use of the arachne data mining and data enrichment tool by member states in order to achieve more transparency on the beneficiaries of cap and esi funds , and to effectively and efficiently identify the problematic economic operators and the private individuals or natural persons linked to them; emphasises that the interoperability and harmonisation of arachne , edes , institutional and national databases is crucial for ensuring an effective information exchange aimed at preventing and identifying fraud against the eu budget;


### 21. calls for the use of the early detection and exclusion system (edes) to be made compulsory under shared management; further notes that the edes does not distinguish between subsidiaries of larger corporations; calls for the mandatory use of the arachne data mining and data enrichment tool by member states in order to achieve more transparency on the beneficiaries of cap funds; ### 21. calls for the use of the early detection and exclusion system (edes) to be made compulsory under shared management and create a transparent eu wide blacklist; further notes that the edes does not distinguish between subsidiaries of larger corporations; calls for the mandatory use of the arachne data mining and data enrichment tool by member states in order to achieve more transparency on the beneficiaries of cap funds; is of the opinion that the european investigative bodies shall have full and direct access to the arachne;


### 23. deplores that since 1 january 2021 , the commission has been unable to take any appropriate action to apply the conditionality regulation , which entered into force on that day; strongly regrets that after months of debating , parliament has been forced to take legal action against the commission under article 265 tfeu for failure to apply the conditionality regulation; ### 23. deplores that since 1 january 2021 , the commission has been unable to take any appropriate action to apply the conditionality regulation , which entered into force on that day; regrets that after months of debating , parliament has been forced to take legal action against the commission under article 265 tfeu for failure to apply the conditionality regulation;


### 23. deplores that since 1 january 2021 , the commission has been unable to take any appropriate action to apply the conditionality regulation , which entered into force on that day; strongly regrets that after months of debating , parliament has been forced to take legal action against the commission under article 265 tfeu for failure to apply the conditionality regulation; ### 23. deplores that since 1 january 2021 , the commission has been unable to take any appropriate action to apply the conditionality regulation , which entered into force on that day; strongly regrets that after months of debating , parliament has been forced to take legal action against the commission under article 265 tfeu for failure to apply the conditionality regulation; is of the opinion that the informal letters sent out to hungary and poland are insufficient in terms of applying the regulation; insist again that the commission should start the application of regulation immediately and initiate procedures against all affected member states without any discrimination immediately;


### 25. underlines the important role of investigative journalists in the fight against fraud and illegal activities that negatively impact the eu budget; reiterates in this regard the need to protect investigative journalism from strategic lawsuits against public participation (slapps) , as well as personal harassment , intimidation and threats to life; ### 25. underlines the important role of investigative journalists in the fight against corruption , fraud and illegal activities that negatively impact the eu budget; reiterates in this regard the need to protect investigative journalism from strategic lawsuits against public participation (slapps) , as well as personal harassment , intimidation and threats to life;


### 26. is deeply concerned in this context by the fact that the czech prime minister andrej babiš is mentioned in the pandora papers for using offshore financing to acquire real estate in france while at the same time participating in the decision-making in the european council , e.g. on the multiannual financial framework and anti-money laundering legislation; ### 26. is deeply concerned in this context by the fact that the former czech prime minister andrej babiš is mentioned in the pandora papers for using offshore financing to acquire real estate in france while at the same time participating in the decision-making in the european council , e.g. on the multiannual financial framework and anti-money laundering legislation;


### 27. calls on the commission to insist on a strict and rigorous implementation of the applicable rules , to use all available sources and to employ efficient management and control systems to address risks of fraud and conflict of interest , and to better monitor the situation of agriculture paying agencies and their formal and informal independence; is of the view that substantive auditing and controls both on the national and european level are key conditions for the protection of the eu funds; finds it worrying that the new cap proposal does not strengthen the role of controlling systems at european level; ### 27. calls on the commission to insist on a strict and rigorous implementation of the applicable rules , to use all available sources and to employ efficient management and control systems to address risks of corruption , fraud and conflict of interest , and to better monitor the situation of agriculture paying agencies and their formal and informal independence; is of the view that substantive auditing and controls both on the national and european level are key conditions for the protection of the eu funds; finds it worrying that the new cap proposal does not strengthen the role of controlling systems at european level;


### 30. regrets that data for identifying businesses and their beneficial owners is not easily or sometimes even at all accessible , since neither the cap nor cohesion policy reporting systems contain information on the ultimate beneficiaries; ### 30. regrets that data for identifying businesses and their beneficial owners is not easily or sometimes even at all accessible , since neither the cap nor cohesion policy reporting systems contain information on the ultimate beneficiaries; emphasises the importance of consolidating and harmonising of existing regional , inter-regional and national reporting systems into a common database at eu level;


### 32. considers that for the sake of full transparency about the spending of eu funds , it is essential that such a database is developed to the greatest extent possible , in line with applicable data protection rules and the relevant jurisprudence of the court of justice of the european union , and is made accessible to the public in a concise , comprehensive and user-friendly way in order to enhance public scrutiny and trust in eu public spending; ### 32. considers that for the sake of full transparency about the spending of eu funds , it is essential that such a database is developed in line with applicable data protection rules and the relevant jurisprudence of the court of justice of the european union , and is made accessible to the public in a concise , comprehensive and user-friendly way in order to enhance public scrutiny and trust in eu public spending;


### 14. notes from the annual assessment that the panel of assessors concluded that the level of nuclear safety culture within the joint undertaking is not satisfactory , there is an urgent need to increase the level of nuclear safety culture and the joint undertaking has not yet put in place any action plan in this field; notes that the joint undertaking , as provider of equipment has legal liabilities , should some fault linked to nuclear safety be discovered; calls on the joint undertaking to report to the discharge authority in that regard; ### 14. notes from the annual assessment that the panel of assessors concluded that the level of nuclear safety culture within the joint undertaking is not satisfactory; welcomes that during 2019 , the joint undertaking issued a new action plan in response to the new internal audit capability’s audit report on nuclear safety management and that the audit on neutral beam contracts is now considered to be fully implemented;


### 15. notes from the court’s report that in 2019 , the joint undertaking’s governing board appointed an ad-hoc group (ahg) to review its reporting system , and that the ahg proposed that a new earned value management (evm) system should be introduced , which was endorsed by its governing board in april 2019; notes , however , that the proposed evm system does not take into account all the independent experts’ recommendations and it does not provide clear information on what technical progress was achieved against costs incurred to-date , regarding the total of the joint undertaking's delivery obligations for the iter project; notes from the court’s report that considering the importance of the new evm system to track performance , it is crucial , that its effectiveness during the implementation phase is monitored by the joint undertaking and that the governing board is informed whenever significant issues emerge; notes the joint undertaking’s reply that the evm is now in steady state and it is the result of extensive interaction with the multi-annual planning (map) expert ahg , and notes the group’s recommendation that textbook evm measures are not recommended because of the special features of the joint undertaking and the amount of effort that would require to implement them , and that the evm measures should be used to monitor the joint undertaking’s performance instead; notes , furthermore , that the joint undertaking considers that no further action is necessary on that regard having fully complied with the map ahg’s decisions; notes that the joint undertaking has adopted a more consistent reporting on project performance through the adoption of a project booklet; ### 15. notes from the court’s report that in 2019 , the joint undertaking’s governing board appointed an ad-hoc group (ahg) to review its reporting system , and that the ahg proposed that a new earned value management (evm) system should be introduced , which was endorsed by its governing board in april 2019; notes , however , that the proposed evm system does not take into account all the independent experts’ recommendations and it does not provide clear information on what technical progress was achieved against costs incurred to-date , regarding the total of the joint undertaking's delivery obligations for the iter project; notes from the court’s report that considering the importance of the new evm system to track performance , it is crucial , that its effectiveness during the implementation phase is monitored by the joint undertaking and that the governing board is informed whenever significant issues emerge; notes the joint undertaking’s reply that the evm is now in steady state and it is the result of extensive interaction with the multi-annual planning (map) expert ahg , and notes the group’s recommendation that textbook evm measures are not recommended because of the special features of the joint undertaking and the amount of effort that would require to implement them , and that the evm measures should be used to monitor the joint undertaking’s performance instead; notes , furthermore , that the joint undertaking considers that no further action is necessary on that regard having fully complied with the map ahg’s decisions; welcomes that the joint undertaking has adopted a more consistent reporting on project performance through the adoption of a project booklet;


### 25. notes that during 2019 , the joint undertaking issued a new action plan in response to the new internal audit capability’s audit report on nuclear safety management and that the audit on neutral beam contracts is now considered to be fully implemented; ### deleted


### 3. notes with concern the court's observation that the amended 2019 budget and the 2020 budget of the authority do not contain adequate information on the new host member state’s contributions to the authority's running costs; calls on the authority to correct this omission or to communicate the reasons for this omission to the discharge authority; ### 3. notes with concern the court's observation that the amended 2019 budget and the 2020 budget of the authority do not contain adequate information on the new host member state’s contributions to the authority's running costs; calls on the authority to correct this omission or to communicate the reasons for this omission to the discharge authority; calls on the authority to present an overview of the contributions of the new host member state to the running costs;


### 19. notes the inquiry of the ombudsman following the authority’s decision not to forbid its former executive director from taking up a role in a financial industry lobby and the inquiry’s conclusion that there was maladministration by the authority in not immediately withdrawing its executive director’s access to confidential information; notes the recommendations made by the ombudsman and the authority’s reply that the new staff policy addresses the recommendations; ### 19. notes the inquiry of the ombudsman following the authority’s decision not to forbid its former executive director from taking up a role in a financial industry lobby and the inquiry’s conclusion that there was maladministration by the authority in not immediately withdrawing its executive director’s access to confidential information; notes the recommendations made by the ombudsman and the authority’s reply that the new staff policy addresses the recommendations; underlines that post-public employment and ‘revolving door’ conflict- of-interest situations are a problem common to many bodies and agencies across the eu;


### 3. notes that the agency implemented 99 % of its activities on time and that it fully implemented its annual communication strategy plan in 2019; ### 3. notes that the agency implemented 99 % of its activities on time and that it fully implemented its annual communication strategy plan in 2019; highlights that in 2019 the agency coordinated 32 381 fishing vessel inspections , which led to the detection of 1 487 suspected infringements , an increase , respectively , of 20.2% and 107.8% on the 2018 figures; takes the view that these figures show that inspections and follow-up activities remain an essential tool for ensuring that the rules of the common fisheries policy are observed;


### 4. notes that the agency , the european border and coast guard agency (frontex) and the european maritime safety agency (emsa) adopted a tripartite working arrangement defining the cooperation between those agencies and the cooperation with national authorities carrying out coast guard functions by providing services , information , equipment and training , as well as by coordinating multipurpose operations; notes that , during 2019 , the agency extended operational cooperation with europol and eurojust in the framework of the european multidisciplinary platform against criminal threats , which covers illegal fishing activities; ### 4. notes that the agency , the european border and coast guard agency (frontex) and the european maritime safety agency (emsa) adopted a tripartite working arrangement defining the cooperation between those agencies and the cooperation with national authorities carrying out coast guard functions by providing services , information , equipment and training , as well as by coordinating multipurpose operations; notes that , during 2019 , the agency extended operational cooperation with europol and eurojust in the framework of the european multidisciplinary platform against criminal threats , which covers illegal fishing activities; considers these arrangements as a successful example of synergy between eu agencies that should inspire agencies in other areas;


### 10. acknowledges the agency’s existing measures and ongoing efforts to secure transparency , prevention and management of conflicts of interest , and whistle-blower protection; notes that some of the agency’s administrative board members’ cvs and declarations of interest are not published on the agency’s website; ### 10. acknowledges the agency’s existing measures and ongoing efforts to secure transparency , prevention and management of conflicts of interest , and whistle-blower protection; regrets that some of the agency’s administrative board members’ cvs and declarations of interest are not published on the agency’s website;


### b. whereas the primary objective of the eib is to contribute to the balanced and steady development of the internal market in the interest of the union , according to article 309 tfeu; ### b. whereas the primary objective of the eib is to contribute to the balanced and steady development of the internal market in the interest of the union , by facilitating the financing of projects for developing less-developed regions , and projects of common interest to several member states which are of such a size or nature that they cannot be entirely financed by the various means available in the individual member states , according to article 309 tfeu;


### c. whereas the eu has experienced severe under investment since the financial crisis while facing an urgent investment demand to cope with the required green and digital transformation of the economy; ### c. whereas the eu has experienced severe under investment since the financial crisis while facing an urgent investment demand to cope with the required green and digital transformation of the economy and society;


### f. whereas public policy goals such as social cohesion and sustainable development should be at the core focus and targets of the bank; ### f. whereas public policy goals such as territorial and social cohesion , youth unemployment , tackling povery and social exclusion and sustainable development should be at the core focus and targets of the bank;


### g. whereas the eib is considering plans to become the ‘eu development bank’ and the council already asked the eib and the ebrd to present these plans for future discussions; ### g. whereas the eib is considering plans to become the first multilateral development bank to be aligned with the paris agreement and the council already asked the eib and the ebrd to present these plans for future discussions;


### 6. welcomes the adoption of a new tax policy in march 2019 , incorporating measures to counter tax avoidance via tax integrity due diligence checks and an anti-tax avoidance toolbox; notes that the eib will not be able to invest in countries featured on the eu black list of prohibited jurisdictions , and non-compliant jurisdictions will receive ‘enhanced vigilance’; reiterates that heightened tax due diligence should apply whenever tax havens appears in the corporate structure of clients , promoters or intermediaries; ### 6. welcomes the adoption of a new tax policy in march 2019 , incorporating measures to counter tax avoidance via tax integrity due diligence checks and an anti-tax avoidance toolbox; notes that the eib will not be able to invest in countries featured on the eu black list of prohibited jurisdictions , and non-compliant jurisdictions will receive ‘enhanced vigilance’; reiterates that heightened tax due diligence should apply whenever tax havens appears in the corporate structure of clients , promoters or intermediaries; stresses the importance of the independence and efficiency of its fraud investigations division;


### 9. welcomes eib group update on covid-19 in the eib financial report 2019 , shedding light on the emergency response package adopted in 2020 to support the sme and mid-cap sectors in the union , encompassing liquidity lines and guarantee schemes for banks and asset-backed securities purchase programs and considering the creation of a european guarantee fund (egf) focused on financing support to smes; urges the eib to require companies supported by the european guarantee fund or other funding programmes put in place to tackle the covid-19 crisis to comply with binding social and environmental conditions , including the adoption of decarbonisation plans , as to increase their resilience , and to refrain to pay out dividends , bonuses and share buy backs for at least the next 2 years after benefiting from support; ### 9. welcomes eib group update on covid-19 in the eib financial report 2019 , shedding light on the emergency response package adopted in 2020 to support the sme and mid-cap sectors in the union , encompassing liquidity lines and guarantee schemes for banks and asset-backed securities purchase programs and considering the creation of a european guarantee fund (egf) focused on financing support to smes; urges the eib to require companies supported by the european guarantee fund or other funding programmes put in place to tackle the covid-19 to enforce the porto social commitment adopted on may 7 2021 and to achieve the 2030 targets proposed by the european commission in the european pillar of social rights action plan , as well as to comply with binding social and environmental conditions , including the adoption of decarbonisation plans , as to increase their resilience;


### efsi functioning and effectiveness ### efsi and investeu functioning and effectiveness


### 11. takes note of the results presented in the european investment advisory hub report 2019; commends the positive impact of the european investment advisory hub (eiah); calls to further strengthen the eib’s in-house financial and capacities to ensure long-lasting commitment to the implementation and long-term financing horizon of eu missions such as cancer , adapting to climate change , protecting our oceans , living in greener cities and ensuring soil health and food; welcomes that in following up eca’s recommendation a ‘study on the root causes of the geographical spread of efsi supported investment in response to recommendation 5 of the european court of auditors [click and drag to move] ‘ performance audit on efsi’ was presented in july 2019; takes note of the conclusions of this analysis; observes that the efsi steering board emphasised the importance of achieving wide geographical distribution of efsi investment to contribute to sustainable long-term economic convergence across the union; ### 11. takes note of the results presented in the european investment advisory hub report 2019; highlights the positive impact of the european investment advisory hub (eiah); calls to further strengthen the eib’s in-house financial and capacities to ensure long-lasting commitment to the implementation and long-term financing horizon of eu missions such as cancer , adapting to climate change , ensuring a fair transition in the regions most impacted by the green deal transformations , protecting our oceans , living in greener cities and ensuring soil health and food; welcomes that in following up eca’s recommendation a ‘study on the root causes of the geographical spread of efsi supported investment in response to recommendation 5 of the european court of auditors [click and drag to move] ‘ performance audit on efsi’ was presented in july 2019; takes note of the conclusions of this analysis; observes that the efsi steering board emphasised the importance of achieving wide geographical distribution of efsi investment to contribute to sustainable long-term economic convergence across the union;


### 12. recalls that in november 2019 , in line with the political ambition behind the european green deal , the eib board of directors decided to increase the level of climate and environment commitment for the eib group with the aim to transform the eib from ‘an eu bank supporting climate’ into ‘the eu climate bank’ and pledged to gradually increase the share of its financing dedicated to climate action and environmental sustainability to reach 50% of its operations in 2025 and to align all financing activities with the goals of the paris agreement from the end of 2020; welcomes the adoption of the climate roadmap; calls on the eib ensure that projects already in the pipeline before november 2020 are consistent with the objective of climate neutrality by 2050 despite the transition period foreseen until the end of 2022; ### 12. recalls that in november 2019 , in line with the political ambition behind the european green deal , the eib board of directors decided to increase the level of climate and environment commitment for the eib group with the aim to transform the eib from ‘an eu bank supporting climate’ into ‘the eu multilateral climate bank’ and pledged to gradually increase the share of its financing dedicated to climate action and environmental sustainability to reach 50% of its operations in 2025 and to align all financing activities with the goals of the paris agreement from the end of 2020; welcomes the adoption of the climate roadmap; calls on the eib to assess the consistency of the projects already in the pipeline before november 2020 are consistent with the objective of climate neutrality by 2050 , taking into account the transition period foreseen until the end of 2022;


### 13. welcomes the eib’s use of a progressively increasing shadow cost of carbon as part of the overall approach to ensure that eib operations are consistent with the 1.5˚c target; ### 13. welcomes the eib’s use of a progressively increasing shadow cost of carbon as part of the overall approach to ensure that eib operations are consistent with the 1.5˚c target , while ensuring a just transition towards a carbon-neutral economy that leaves no one behind;


### 15. welcomes the energy lending policy agreed by the eib board of directors in november 2019 and in particular the decision to end financing for fossil fuel energy projects; notes however that gas infrastructure projects included in the 4th list of projects of common interest and gas projects already under appraisal by 14 november 2019 are not excluded from eib financing until the end of 2021; points to the ombudsman decision in case 1991/2019/kr including the observation that the sustainability of gas on the pci list were not properly assessed; expresses its concern that in 2019 the eib provided 604 million euro of financing to oil and natural gas transmission and distribution; stresses that these projects are at risk of contributing to a lock-in of carbon intensive infrastructure and stranded assets; calls on the eib to assess and address these risks; ### 15. welcomes the energy lending policy agreed by the eib board of directors in november 2019 and in particular the decision to end financing for fossil fuel energy projects; notes however that gas infrastructure projects included in the 4th list of projects of common interest and gas projects already under appraisal by 14 november 2019 are not excluded from eib financing until the end of 2021; highlight that these projects could be financed as long as they contribute to the task of the eib to facilitate a just transition and a balanced development in the eu; points to the ombudsman decision in case 1991/2019/kr including the observation that the sustainability of gas on the pci list were not properly assessed; notes that , according to the ombudsman decision , in 2019 the eib provided 604 million euro of financing to oil and natural gas transmission and distribution; stresses that these projects are at risk of contributing to a lock-in of carbon intensive infrastructure and stranded assets; calls on the eib to assess and address these risks; points out that natural gas plays an important role in ensuring a just transition , as an enabling and bridging technology which can facilitate the phasing-out of solid fossil fuels , therefore significantly reducing ghg emissions;


### 17. notes that under the current energy lending policy , gas-fired power plants and gas network projects that are planned to transport low carbon gas are eligible under the condition of a ‘credible plan’; calls on the eib to specify the criteria for these plans to be considered credible in order to avoid the risk of supporting gas projects which are not aligned with climate targets; ### 17. notes that under the current energy lending policy , gas-fired power plants and gas network projects that are planned to transport low carbon gas are eligible under the condition of a ‘credible plan’; calls on the eib to specify the criteria for these plans to be considered credible , in accordance with its mandate in contributing to a just transition , in order to avoid the risk of supporting gas projects which are not aligned with climate targets;


### 19. expresses its concern over the risk that the eib and the eif finance carbon intensive activities via financial intermediaries; calls on the eib group to introduce binding environmental , social , governance and fair taxation criteria as part of the upcoming guidelines on counterparty alignment , including lists of restricted activities and the requirement for clients to have clear and binding decarbonisation plans in line with the paris agreement; ### 19. expresses its concern over the risk that the eib and the eif finance carbon intensive activities via financial intermediaries; calls on the eib group to further monitor the compliance of binding environmental , social , governance and fair taxation criteria as part of the upcoming guidelines on counterparty alignment , including lists of restricted activities and the requirement for clients to have clear and binding decarbonisation plans in line with the paris agreement;


### 21. notes that the financing provided within the union in 2019 for transport was higher than in 2018 (eur 9 325 million against eur 8 237 million in 2018) and that contraction of financing for road and motorways was offset by increases in financing of railways and air transport; stresses the importance of aligning the transport lending policy and the eib’s transport portfolio with the climate bank roadmap , in particular the decarbonisation of the transport sector by 2050; regrets the eib’s support in 2019 to airport expansions in several member states; welcomes the eib’s commitment to pull back from financing airport capacity expansion; calls for the upcoming revision of the transport lending policy to explicitly exclude financing of projects locking-in carbon intensive , in particular the expansion of airports and infrastructure for liquefied natural gas , to limit the financing of motorways; calls for the policy to increase support for modal shifts towards zero-carbon mobility both for freight and passengers at urban and inter-urban level , such as rail , safe cycling and clean public transport , in particular for underserved communities and localities , and for renewables-based electrification infrastructure; ### 21. notes that the financing provided within the union in 2019 for transport was higher than in 2018 (eur 9 325 million against eur 8 237 million in 2018) and that contraction of financing for road and motorways was offset by increases in financing of railways and air transport; stresses the importance of aligning the transport lending policy and the eib’s transport portfolio with the climate bank roadmap , in particular the decarbonisation of the transport sector by 2050; calls for the upcoming revision of the transport lending policy to be aligned with the paris agreement as well as with the eib role in ensuring a just transition as well as a balanced social and territorial development across the eu; therefore , calls on the eib to support transport projects , such as motorways and airport expansions , that are sustainable and environmental friendly and contribute to bridging the infrastructure and economic divide within the european union; calls for the policy to increase support for modal shifts towards zero-carbon mobility both for freight and passengers at urban and inter-urban level , such as rail , safe cycling and clean public transport , in particular for underserved communities and localities , and for renewables-based electrification infrastructure;


### 25. notes that the union development policy will be implemented via the new neighbourhood , development and international cooperation instrument (ndici) of which the eib is key implementer; expresses concern about the use of eu development funds for de-risking private investment given the lack of evidence as to its capacity to provide additionality and fulfil development objectives , as recently reported in the final review of efsd as well as the opinion of the european court of auditors (no 7/2020); stresses the need for donors to prioritise grant-based financing as the default option , especially to ldcs avoiding an increase of debt burden; ### 25. notes that the union development policy will be implemented via the new neighbourhood , development and international cooperation instrument (ndici) of which the eib is key implementer; calls on the eib to align its financing strategy with the levels of ambition and commitment to common values and objectives shown by the partner countries; expresses concern about the use of eu development funds for de-risking private investment given the lack of evidence as to its capacity to provide additionality and fulfil development objectives , as recently reported in the final review of efsd as well as the opinion of the european court of auditors (no 7/2020); stresses the need for donors to prioritise grant-based financing as the default option , especially to ldcs avoiding an increase of debt burden;


### 35. calls on the eib to finalise the revision of the eib group anti fraud policy (afp) launched in 2019 , in line with demands expressed by the european parliament; welcomes the intensive dialogue between eib and olaf on its updating; invites the eib to take advantage of the olaf’s support role , enhanced with the new commission anti-fraud strategy (cafs) adopted in april 2019; maintains that the eppo’s mandate should include the prosecution of criminal activities affecting the eib financing; ### 35. calls on the eib to finalise the revision of the eib group anti fraud policy (afp) launched in 2019 , in line with demands expressed by the european parliament; welcomes the intensive dialogue between eib and olaf on its updating; invites the eib to take advantage of the olaf’s support role , enhanced with the new commission anti-fraud strategy (cafs) adopted in april 2019; maintains that the eppo’s mandate should include the prosecution of criminal activities affecting the eib financing; calls for a stronger external scrutiny of eib by the court of auditors;


### 36. reiterates the importance of the involvement of local stakeholders when assessing impact of investments; emphasises that consultations must be inclusive of all the interested communities , accessible to vulnerable groups , tailored on peculiarities of the stakeholders and continuous throughout the project lifecycle; calls for respecting the principle of compliance with the principle of free , prior , and informed consent from all the affected communities (besides the indigenous population) in case of land and natural resource-based investments , asks the eib to report on the implementation of the above principles; ### 36. reiterates the importance of the involvement of relevant national , regional and local stakeholders , including climate experts , trade unions , civil society actor , business representatives , smes and academia when assessing impact of investments; emphasises that consultations must be inclusive of all the interested communities , accessible to vulnerable groups , tailored on peculiarities of the stakeholders and continuous throughout the project lifecycle; calls for respecting the principle of compliance with the principle of free , prior , and informed consent from all the affected communities (besides the indigenous population) in case of land and natural resource-based investments , asks the eib to report on the implementation of the above principles;


### 37. points out that the union has increasingly made use of financial instruments and budgetary guarantees provided to the eib group; recalls that , at present , the eib group operations not financed by the union budget , but which still serve the same union objectives , do not come under the court’s audit mandate; points out that this results in the court being unable to provide a complete overview of the links between the eib group operations and the union budget; asks for a memorandum of understanding between the eib group and the parliament to improve parliament’s access to eib documents and data related to strategic orientation and financing policies in order to strengthen the bank’s accountability; asks for the revision of the current tripartite agreement between the commission , eib and the court with a view to define rules of engagement which enhance the role of the court and further strengthen its auditing powers regarding eib operations financed with eib’s share capital; ### 37. points out that the union has increasingly made use of financial instruments and budgetary guarantees provided to the eib group; recalls that , at present , the eib group operations not financed by the union budget , but which still serve the same union objectives , do not come under the court’s audit mandate; points out that this results in the court being unable to provide a complete overview of the links between the eib group operations and the union budget; calls on the eib group to improve its accountability on these issues and suggests the idea of a quarterly dialogue with relevant committees of the parliament to participate to the investment strategy of the eib and ensure adequate oversight; stresses the importance of greater parliament scrutiny over decision of the eib board of directors and points to the possibility of parliament having observer status in the board’s meetings to ensure better information sharing demands from the commission to increase its transparency towards parliament on the positions it takes in the eib board of directors; asks for a memorandum of understanding between the eib group and the parliament to improve parliament’s access to eib documents and data related to strategic orientation and financing policies in order to strengthen the bank’s accountability; asks for the revision of the current tripartite agreement between the commission , eib and the court with a view to define rules of engagement which enhance the role of the court and further strengthen its auditing powers regarding eib operations financed with eib’s share capital;


### b. whereas with regard to budget implementation , the application of that principle implies that citizens should know where , and for what purpose , funds are spent by the union; ### b. whereas with regard to budget implementation , the application of that principle implies that european citizens should know where , and for what purpose , funds are spent by the union;


### c. whereas public knowledge about the spending of union funds is essential for the acceptance of this spending and is also crucial in order to ensure accountability and ensure better control of spending including avoidance of misuse and of conflicts of interests; ### c. whereas public knowledge about the spending of union funds is essential for the acceptance of this spending and is also crucial in order to ensure accountability , credibility and ensure better control of spending including avoidance of misuse , fraud , corruption and of conflicts of interests;


### f. whereas there are currently major differences in how these systems are designed , how they work and how to retrieve information from them; ### f. whereas there are currently major differences in how these systems are designed , how they work and how to retrieve and share information from them;


### g. whereas there are many systems that do not include unique identification numbers for natural persons and companies; ### g. whereas there are many systems that do not include unique identification numbers for physical persons and companies;


### j. whereas parliament in 2020 initiated a study with a view to identify the 50 largest beneficiaries of cap and structural funds in each member state based on publicly available information , which has provided interesting findings but also has illustrated how difficult it is to identify many final beneficiaries; ### j. whereas parliament in 2020 initiated a study with a view to identify the 50 largest beneficiaries of cap and structural funds in each member state based on publicly available information , which has provided interesting findings but also has illustrated how difficult it is still to identify clearly many final beneficiaries;


### l. whereas some companies and natural persons operate in more than one member state; ### l. whereas some companies and physical persons operate in more than one member state;


### n. whereas all these factors illustrate that there is an urgent need to create a standardised union-wide interoperable digital system for member states‘ implementing authorities to report about the beneficiaries of cap and structural and cohesion funds in order to enable national control and audit authorities , union institutions and the public to obtain reliable information about the identity of final beneficiaries , how much they receive and from which funds; ### n. whereas all these factors illustrate that there is an urgent need to create a single standardised union-wide interoperable digital system for member states‘ implementing authorities to report about the beneficiaries of cap , structural and cohesion funds and all the other funds in order to enable national control and audit authorities , union institutions and the public to obtain reliable information about the identity of final beneficiaries , how much they receive and from which funds;


### o. whereas such a system should ensure data format harmonisation , be machine readable , contain unique identification numbers , include search and sort functions and be interoperable so that data can be aggregated not only in respect of one policy or fund but across all policies , funds and member states; ### o. whereas such a system should ensure data format harmonisation , be machine readable , contain unique identification numbers , include search and sort functions and be interoperable so that data can be aggregated not only in respect of one policy or fund but across all policies , funds and member states and should concern direct , indirect and also shared management;


### 3. considers that ensuring trust in the financial management of the union funds is essential for overall trust in the union institutions and thereby in the project of further european integration; ### 3. considers that ensuring trust in the financial management of the union funds is essential for overall trust in the union institutions and thereby the credibility in the project of further european integration;


### 39. is aware that the committee continues to implement its action plan 2017-2020 for equal opportunities and diversity; notes that gender balance among the committee's managerial staff already reached parity in 2018 and remains relatively stable; welcomes the ‘united in diversity’ conference on communication in a multicultural environment with the aim of fostering respectful relations at work while taking diversity into account; observes the slight improvement in the geographical balance compared to 2018 with 19 % of the committee’s managers currently being from member states who joined the union after 2004 (compared to 16 % in 2017 and 18 ,5 % in 2018); ### 39. is aware that the committee continues to implement its action plan 2017-2020 for equal opportunities and diversity; notes that gender balance among the committee's managerial staff already reached parity in 2018 and remains relatively stable; welcomes the ‘united in diversity’ conference on communication in a multicultural environment with the aim of fostering respectful relations at work while taking diversity into account; observes the slight improvement in the geographical balance compared to 2018 with 19 % of the committee’s managers currently being from member states who joined the union after 2004 (compared to 16 % in 2017 and 18 ,5 % in 2018); calls on the committee to continue enhancing gender and geographical balance of its staff in order to establish a proper representation of nationals from all member states , including at management level;


### 15. states that the geographical proximity of france , belgium and germany to luxembourg may be a reason why these three nationalities are generally overrepresented among the staff at the court; notes , however , the court’s firm position that when recruiting new staff members the court acts solely in the interest of the service and without regard to nationality , as stipulated in article 7 of the staff regulations; ### 15. states that the geographical proximity of france , belgium and germany to luxembourg may be a reason why these three nationalities are generally overrepresented among the staff at the court; notes , however , the court’s firm position that when recruiting new staff members the court acts solely in the interest of the service and without regard to nationality , as stipulated in article 7 of the staff regulations; calls for actions that aim at improving the geographical balance of the staff , including at management level;


### 5. underlines that the cjeu still overestimates some commitments as stated in the discharge resolution of 2017: for budget lines such as ‘missions for members’ , budget line 104: eur 299.750 committed versus eur 34 340 paid; ‘missions persons working with institution’ , budget line 162: eur 498 500 committed versus eur 272 898 paid; ‘training for members’ , budget line 106: eur 270 065 committed versus eur 164 263 paid; and ‘training persons working with institution’ , budget line 1612: eur 1.528.061 committed versus eur 706.717 paid; calls on the cjeu to pursue its efforts to ensure sound financial management for all budget lines in order to avoid significant discrepancies between commitments and payments; ### 5. underlines that the cjeu still overestimates some commitments as stated in the discharge resolution of 2017: for budget lines such as ‘missions for members’ , budget line 104: eur 299.750 committed versus eur 34 340 paid; ‘missions persons working with institution’ , budget line 162: eur 498 500 committed versus eur 272 898 paid; ‘training for members’ , budget line 106: eur 270 065 committed versus eur 164 263 paid; and ‘training persons working with institution’ , budget line 1612: eur 1.528.061 committed versus eur 706.717 paid; notes , however , that substantial amounts were paid in 2020 from the commitments carried forward; calls on the cjeu to pursue its efforts to ensure sound financial management for all budget lines in order to avoid significant discrepancies between commitments and payments;


### 8. calls for improvements in the context of geographical balance of staff , in particular for management positions , as at present 15 out of 58 heads of unit (25 ,8 %) and 2 out of 15 directors (13 ,3 %) come from member states that have joined the union since may 2004 (compared to 15 out of 57 heads of unit and 2 out of 13 directors in 2018); acknowledges that these figures have to be seen in the context of the percentage of cjeu staff coming from those member states (29 %); calls on the cjeu to strengthen its efforts in this regard; ### 8. calls for improvements in the context of geographical balance of staff , in particular for management positions , as by mid-2020 , 15 out of 58 heads of unit (25 ,8 %) and 2 out of 15 directors (13 ,3 %) come from member states that have joined the union since may 2004 (compared to 15 out of 57 heads of unit and 2 out of 13 directors in 2018); acknowledges that these figures have to be seen in the context of the percentage of cjeu staff coming from those member states (29 %); calls on the cjeu to strengthen its efforts in this regard;