What changed between the plenary report and the adopted text

Change 9

Changed:56. Notes the findings of the 2025 Development Finance Institutions Transparency Index, which indicate that the EIB scores below other multilateral development banks, such as the World Bank, Asian Development Bank and African Development Bank, on overall transparency metrics; recognises, however, the EIB’s significant strengths identified in the November 2025 ‘Behind the Billions’6Billions’ report, which labels the EIB’s disclosure as ‘good practice’ for providing nearly complete traceability of its climate finance; emphasises that the EIB should now leverage its demonstrated leadership in data coverage to provide the granular impact data and standardised methodologies required to verify the effectiveness and value for money of its investments;

57. Is aware that EIB loans are not subject to the same visibility obligations as grants; asks, however, the EIB to ensure that the applicable contractual and legal frameworks provide for transparency in all projects financed with support from the EIB and a clear indication that they are funded with the support of citizens of the Member States, so as to enhance public awareness of the tangible benefits delivered by EU investment and strengthen taxpayers’ confidence in the use of public resources;

58. Reiterates its observations on the importance of fully implementing a policy on tax fraud, evasion and avoidance; welcomes the testing of a new tax integrity risk rating tool in 2024 to assess tax risks in projects and looks forward to assessing the group-wide implementation in 2025; reiterates its call on the EIB to refrain from funding beneficiaries or financial intermediaries that have been found to be, or are at high risk of being, involved in tax malpractices and underlines that double taxation of cross-border investments, as well as complex tax environments, constrain investments;

Change 10

Changed:59. Regrets the EIB’s delay in providing follow-up to Parliament’s annual report on the control of its financial activities for the year 20237,2023, which is traditionally provided in line with a practice established in many previous years; stresses that more structured and predictable cooperation would be beneficial to both parties; maintains that a memorandum of understanding or an interinstitutional agreement is essential for establishing such cooperation on information exchange, hearings and follow-up, which would formally put in place the practices mostly already established with the EIB; welcomes the EIB’s declared availability to engage in dialogue to ensure that cooperation is based on predictable institutional commitments rather than on informal arrangements; reiterates its call for this arrangement to be finalised quickly; calls for further ways to be explored to improve coordination between Parliament, the national parliaments and the supreme audit institutions and for an enhanced exchange with civil society and academia, which would foster greater transparency;

Follow-up on Parliament’s recommendations

Change 11

Changed:60. Urges the EIB to follow up, in a timely manner, on the recommendations issued by Parliament and to report on the outcomes achieved and on the impact of the actions taken to implement its priorities and the EU’s policies, with special regard to: (a) the impact (economic, environmental and social) of its investment strategy and the results achieved in contributing to the balanced and steady development of the internal market in the interests of the EU; (b) actions adopted to enhance the prevention and countering of conflicts of interest, fraud, corruption and other potential forms of misconduct; (c) new measures to strengthen transparency; (d) measures to strengthen support for SMEs and eligible economic operators during the implementation of EU policies;

Change 12

Added:(a) the impact (economic, environmental and social) of its investment strategy and the results achieved in contributing to the balanced and steady development of the internal market in the interests of the EU;

Added:(b) actions adopted to enhance the prevention and countering of conflicts of interest, fraud, corruption and other potential forms of misconduct;

Added:(c) new measures to strengthen transparency;

Added:(d) measures to strengthen support for SMEs and eligible economic operators during the implementation of EU policies;

°

° °

61. Instructs its President to forward this resolution to the Council and the Commission, and asks that the Council and the EIB Board of Directors hold a debate on Parliament’s positions presented herein.