opinion parliamentary committee, 17 July 2026
On the proposal for a Regulation of the European Parliament and of the Council establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities
Document DEVE-AD-787887 · (COM(2025)0545 – C100166/2025 – 2025/0545(COD))
Committee on Development · Rapporteur: Niels Geuking
AI:In short
The Committee on Development gives its opinion to the Committees on Budgets and Budgetary Control on the proposed regulation setting up a budget expenditure tracking and performance framework. It proposes amendments to make the framework work for external action and development. The amendments add rules for external action: a separate annex of intervention fields and indicators, tracking of Official Development Assistance, gender equality spending targets, and reporting on indirect management and budgetary guarantees. They also ask for lighter reporting for recipients in low and middle-income countries, use of existing data and reporting systems, and protection of personal data in fragile settings. Other changes add policy coherence for development, human development and inequality impacts to evaluations, and give the Commission until 1 June 2028 to define external action indicators.
Position. The Committee on Development proposes amendments to the lead committees to adapt the proposed regulation to external action and development cooperation, adding external action indicators, ODA tracking, gender equality targets, lighter reporting and stronger evaluation of development impacts.
Key points
- The committee submits amendments to the lead committees on the proposed regulation establishing a budget expenditure tracking and performance framework.
- The regulation should set common rules on monitoring spending, performance and evaluation, and on the 'do no significant harm' and gender equality principles inside and outside the Union.
- Reporting obligations should stay proportionate, especially for recipients in low and middle-income countries, and the Commission should avoid parallel reporting systems and rely on existing data, including OECD guidelines for ODA.
- Transparency and reporting should be context-sensitive, taking account of remote, rural, island, outermost, mountain and sparsely populated regions, and protecting personal data in humanitarian and fragile settings.
- The performance framework should prioritise outcome and impact indicators over purely quantitative output indicators.
- The Commission should provide technical guidance on the 'do no significant harm' principle by 1 January 2027, and the guidance should identify very limited and duly justified cases where the principle may not apply.
- The gender equality methodology should include gender budgeting, and data on performance indicators should be broken down by gender where feasible and appropriate.
- Intervention fields and indicators specific to external action should be set out in a separate annex or in Annex I, defined by the Commission by 1 June 2028, and linked to OECD Development Assistance Committee codes.
- A new article on external action and Official Development Assistance would require annual reporting on ODA and tracking of all external action resources, including budgetary guarantees, public-private partnerships and blended finance.
- The Single Gateway should include a dedicated section for Global Europe and external action, with information on impact, poverty and inequality reduction, and humanitarian aid presented separately.
- The Commission should report regularly to Parliament and the Council on indirect management and publish annually disaggregated data, including on budgetary guarantees per operation.
- Evaluations should cover coherence and policy coherence for development, and for development cooperation also living conditions, poverty and inequality eradication, access to basic services and human rights.
Who is affected
- Recipients and implementing partners in low and middle-income countries, who should face proportionate reporting and benefit from existing data systems.
- Beneficiaries and local partners in humanitarian and fragile settings, whose personal data should be protected.
- Third countries, which should get flexibility in applying the regulation, with plans covering only candidate countries, potential candidates and neighbourhood East countries.
- Sub-recipients of EU funding in external operations under indirect management, whose identity and amounts received should be displayed.
- Local civil society organisations, grassroots networks and beneficiary populations, who should be consulted in evaluations of development and humanitarian programmes.
Figures and deadlines
- Reducing administrative burden by at least 25% for all companies and at least 35% for small- and medium-sized enterprises.
- The Commission should provide 'do no significant harm' guidance by 1 January 2027.
- The Commission shall define intervention fields and indicators specific to external action by 1 June 2028.
- The Commission shall publish an implementation report for each programme or activity no later than four years after the start of its implementation.
- A retrospective evaluation shall be carried out at the latest three years after the end of the programming period.
- Member States shall carry out evaluations at the latest two years after the end of the programming period.
- Global Europe Instrument climate and environment spending target: '[XX% in line with the target set in Global Europe Regulation]'.
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Text 302 paragraphs
AMENDMENT
The Committee on Development submits the following to the Committee on Budgets and the Committee on Budgetary Control, as the committees responsible:
Amendment 1
Proposal for a regulation
Recital 1
| Text proposed by the Commission | Amendment |
|---|---|
| (1) This Regulation aims to lay down the elements for both an expenditure tracking and a performance framework applicable to the implementation of expenditure appropriate to each method of implementation and complementing the rules of Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council3 on the financial rules applicable to the general budget of the Union (the ‘budget’) as part of the financial rules within the meaning of Article 322(1), point (a), of the Treaty on the Functioning of the European Union (TFEU). In particular, rules should be established on monitoring of budget spending, on monitoring and reporting on the performance of Union programmes and activities, as well as rules on evaluation of the programmes and activities. This Regulation also aims to set out common rules to ensure a uniform application of the ‘do no significant harm’ and gender equality principles; as well as other common rules applicable across the budget such as those for establishing a Single Gateway, and rules on information, communication and visibility. The Commission may put in place additional elements for monitoring and reporting, including relevant indicators, for the purpose of measuring the impact of Union policies and actions more widely. | (1) This Regulation aims to lay down the elements for both an expenditure tracking and a performance framework applicable to the implementation of expenditure appropriate to each method of implementation and complementing the rules of Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council3 on the financial rules applicable to the general budget of the Union (the ‘budget’) as part of the financial rules within the meaning of Article 322(1), point (a), of the Treaty on the Functioning of the European Union (TFEU). In particular, rules should be established on monitoring of budget spending, on monitoring and reporting on the performance of Union programmes and activities, as well as rules on evaluation of the programmes and activities. This Regulation also aims to set out common rules to ensure a uniform application of the ‘do no significant harm’ and gender equality principles both inside and outside the Union and in line with the Sustainable Development Goals; as well as other common rules applicable across the budget such as those for establishing a Single Gateway, and rules on information, communication and visibility. Additional elements may be put in place by means of sectoral legislation for monitoring and reporting, including relevant indicators, for the purpose of measuring the impact of Union policies and actions more widely, while ensuring transparency, subsidiarity and proportionality. For the purpose of monitoring and reporting of external action and the implementation of its policies, which have developed solid results frameworks, best use should be made of the existing data for the yearly monitoring and reporting on results; the existing EU Results Framework, the Global Europe Results Framework, the FPI Results Framework, as well as results indicators used for DG ECHO Annual Activity Report should be continued and form a consistent reporting framework with this Regulation, so that values of the indicators already developed can be further used as a basis for assessment and evaluations. Any future reporting structure for external action should reflect the specific nature, objectives and complexity of cooperation in third countries and the EUs primary objective of the reduction and, in the long term, the eradication of poverty in line with Article 208 TFEU and with Article 21 TEU to foster sustainable economic, social and environmental development. Dedicated reporting for external action should ensure that long-term results, policy priorities and cross-cutting issues relevant to development cooperation and humanitarian aid are adequately captured and that there is clear linkage between programme-level results and higher-level EU reporting, which should strengthen the coherence of the EU external action and support democratic accountability. |
| 3 Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024). | 3 Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024). |
Amendment 2
Proposal for a regulation
Recital 2
| Text proposed by the Commission | Amendment |
|---|---|
| (2) Expenditure tracking refers to the monitoring of how the funds of Union budget programmes are used across categories of activities, to ensure transparency and accountability. The monitoring relies primarily on budgetary commitments, which is independent from the delivery model of the programmes and how the funds are disbursed to beneficiaries. | (2) Expenditure tracking refers to the monitoring of how the funds of Union budget programmes are used across categories of activities, to ensure transparency and accountability. The monitoring relies primarily on budgetary commitments, which is independent from the delivery model of the programmes and how the funds are disbursed to beneficiaries. It should make it possible to identify if in the implementation of the budget, the objectives of the programmes are accomplished. |
Amendment 3
Proposal for a regulation
Read the rest (290 paragraphs)
Recital 3
| Text proposed by the Commission | Amendment |
|---|---|
| (3) The performance framework of the budget refers to the rules aimed at monitoring the results achieved and is fundamental to ensuring that the budget is implemented in accordance with the principle of sound financial management, therefore respecting the principles of economy, efficiency and effectiveness as set out in Article 33(1) of Regulation (EU, Euratom) 2024/2509. | (3) The performance framework of the budget refers to the rules aimed at monitoring the results and output achieved and is fundamental to ensuring that the budget is implemented in accordance with the principle of sound financial management, therefore respecting the principles of economy, efficiency and effectiveness as set out in Article 33(1) of Regulation (EU, Euratom) 2024/2509. The performance framework should prioritise outcome and impact indicators over purely quantitative output indicators, such as numbers of projects or beneficiaries, which do not sufficiently demonstrate whether Union expenditure delivers meaningful improvements. |
Amendment 4
Proposal for a regulation
Recital 4
| Text proposed by the Commission | Amendment |
|---|---|
| (4) In its communication on a Competitiveness Compass for the EU4, the Commission sets targets aiming at achieving simplification, including reducing administrative burden by at least 25% for all companies and at least 35 % for small- and medium-sized enterprises. A uniform expenditure tracking and performance framework across Union programmes should be established to contribute to such simplification efforts by reducing the administrative costs associated with its implementation, for the Commission, Member States, third countries, implementing partners and beneficiaries. In order to deliver on the simplification objective, in particular, reporting obligations for recipients should remain proportionate across all methods of budget implementation. The simplification should be reflected in all relevant documents, such as work programmes and agreements. Moreover, the reporting by the Commission on the performance of the budget should be streamlined and made easier. | (4) In its communication on a Competitiveness Compass for the EU4, the Commission sets targets aiming at achieving simplification, including reducing administrative burden by at least 25% for all companies and at least 35% for small- and medium-sized enterprises. A uniform expenditure tracking and performance framework across Union programmes should be established to contribute to such simplification efforts by reducing the administrative costs associated with its implementation, for the Commission, Member States, third countries, implementing partners and beneficiaries. In order to deliver on the simplification objective, in particular, reporting obligations for recipients should remain proportionate across all methods of budget implementation, especially for recipients in low and middle-income countries or areas facing restricted administrative capacities. To reduce administrative burden for implementing partners, the Commission should avoid creating parallel reporting systems and should rely, to the maximum extent possible, on existing data and reporting frameworks, including OECD guidelines for ODA. The simplification should be reflected in all relevant documents, such as work programmes and agreements. Moreover, the reporting by the Commission on the performance of the budget should be streamlined and made more accessible. |
| 4 Communication on a Competitiveness Compass for the EU, COM(2025) 30 final. | 4 Communication on a Competitiveness Compass for the EU, COM(2025) 30 final. |
Amendment 5
Proposal for a regulation
Recital 4 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (4a) Transparency and reporting requirements should remain proportionate and context-sensitive. In line with Articles 174 and 349 TFEU, the performance monitoring framework should take into account the specific constraints of remote, rural, island, outermost, mountain and sparsely populated regions where relevant, in the design and assessment of performance indicators. In humanitarian and fragile settings, particular care should be taken to protect personal data of beneficiaries and local partners, especially persons in vulnerable positions, in order to avoid unintended harm. |
Amendment 6
Proposal for a regulation
Recital 5
| Text proposed by the Commission | Amendment |
|---|---|
| (5) The streamlined application of the ‘do no significant harm’ principle where feasible and appropriate, as referred to in Article 33(2), point (d) of Regulation (EU, Euratom) 2024/2509 should be based on a single and simple guidance. The Commission should provide this technical guidance by 1 January 2027. That guidance should be based on the overarching principles of clarity, simplification and proportionality, having regard to the principles of economy, efficiency and effectiveness and to achieving the set objectives of the programme or instrument in line with the Union’s policy priorities. It should take into due consideration the high levels of protection to human health and the environment provided by existing EU legislation, and the need to avoid duplication with those requirements. | (5) The streamlined application of the ‘do no significant harm’ principle where feasible and appropriate, as referred to in Article 33(2), point (d) of Regulation (EU, Euratom) 2024/2509 should be based on a single and simple guidance. The Commission should provide this technical guidance by 1 January 2027. That guidance should be based on the overarching principles of clarity, simplification and proportionality, having regard to the principles of economy, efficiency and effectiveness and to achieving the set objectives of the programme or instrument in line with the Union’s policy priorities. It should take into due consideration the high levels of protection to human health and the environment provided by existing EU legislation, and the need to avoid duplication with those requirements as well as meaningful stakeholder engagement. |
Amendment 7
Proposal for a regulation
Recital 6
| Text proposed by the Commission | Amendment |
|---|---|
| (6) As the economic, financial and societal costs linked to climate change and environmental degradation are growing, it is crucial to invest in decarbonisation, climate resilience, circular economy, water resilience and the natural environment. It is in particular essential to enhance the Union’s and Member States’ capability to anticipate, prepare for, and respond to crises, disasters and impacts of climate change and extreme weather events, and to protect the investments under the EU budget. Deploying new innovative technologies and solutions boosting climate resilience will at the same time increase the competitive edge of the EU companies not only through their improved adaptive capacity and climate resilience but also due to new export opportunities. | (6) As the economic, financial and societal costs linked to climate change and environmental degradation are growing, it is crucial to invest in decarbonisation, climate resilience, circular economy, water resilience and the natural environment. It is in particular essential to enhance the Union’s, the Member States’ and local and regional authorities’, as well as partner countries’ capability to anticipate, prepare for, and respond to crises, disasters and impacts of climate change and extreme weather events, and to protect the investments under the EU budget. Deploying new innovative technologies and solutions boosting climate resilience will at the same time increase the competitive edge of the EU companies not only through their improved adaptive capacity and climate resilience but also due to new export opportunities. |
Amendment 8
Proposal for a regulation
Recital 8
| Text proposed by the Commission | Amendment |
|---|---|
| (8) In line with Article 8 TFEU, the Union shall in all its activities aim to eliminate inequalities, and to promote equality, between men and women. Article 33(2), point (e), of Regulation (EU, Euratom) 2024/2509 therefore lays down the requirement for the implementation of programmes and activities to take into account the principle of gender equality in accordance with an appropriate gender mainstreaming methodology, where feasible and appropriate. This Regulation should therefore establish a single set of rules to implement the principle of gender equality consistently. In particular, this Regulation should set out the gender mainstreaming methodology, building on the methodology developed by the Commission under the 2021-2027 MFF and used for the first time for the financial year 2021, to measure expenditure contributing to gender equality through a system of scores based on the objectives pursued by activities supported under Union programmes. Further guidance should be provided by the Commission to ensure the consistent application of that principle. This Regulation should also specify which data collected in relation to performance indicators should be broken down, where feasible and appropriate, by gender. | (8) In line with Article 8 TFEU, the Union shall in all its activities aim to eliminate inequalities, and to promote equality, between men and women. Article 33(2), point (e), of Regulation (EU, Euratom) 2024/2509 therefore lays down the requirement for the implementation of programmes and activities to take into account the principle of gender equality in accordance with a gender mainstreaming methodology and gender budgeting, where feasible and appropriate. This Regulation should therefore establish a single set of rules to implement the principle of gender equality consistently. In particular, this Regulation should set out the gender mainstreaming methodology, building on the methodology developed by the Commission under the 2021-2027 MFF and used for the first time for the financial year 2021, to measure expenditure contributing to gender equality through a system of scores based on the objectives pursued by activities supported under Union programmes. Further guidance should be provided by the Commission to ensure the consistent application of that principle. This Regulation should also specify which data collected in relation to performance indicators should be broken down, where feasible and appropriate, by gender. |
Amendment 9
Proposal for a regulation
Recital 9
| Text proposed by the Commission | Amendment |
|---|---|
| (9) The establishment and implementation of the budget is to comply with the provisions of Regulation (EU, Euratom) 2020/2092,5 pursuant to Article 6(2) of Regulation (EU, Euratom) 2024/2509. Moreover, in the implementation of the budget, Member States and the Commission are to ensure compliance with the Charter of Fundamental Rights of the European Union, in accordance with Article 51 of the Charter, and shall respect the Union values enshrined in Article 2 TEU relevant in the implementation of the budget, including the principles of Rule of Law, in accordance with Article 6(3) of Regulation (EU, Euratom) 2024/2509. | (9) The establishment and implementation of the budget is to comply with the provisions of Regulation (EU, Euratom) 2020/2092,5 pursuant to Article 6(2) of Regulation (EU, Euratom) 2024/2509, as well as Article 21 TEU and 208 TFEU for external action. Moreover, in the implementation of the budget, Member States and the Commission are to ensure compliance with the Charter of Fundamental Rights of the European Union, in accordance with Article 51 of the Charter, and shall respect the Union values enshrined in Article 2 TEU relevant in the implementation of the budget, including the principles of Rule of Law, in accordance with Article 6(3) of Regulation (EU, Euratom) 2024/2509. |
| 5 Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433I, 22.12.2020, p. 1). | 5 Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433I, 22.12.2020, p. 1). |
Amendment 10
Proposal for a regulation
Recital 12
| Text proposed by the Commission | Amendment |
|---|---|
| (12) The economic, financial and social costs linked to climate change, natural hazards, health emergencies, technological accidents, evolving security threats, and other disruptions are growing. It is essential to enhance the Union’s and Member States’ capability to anticipate, prepare for, and respond to crises disasters, and impacts of climate change, to protect the investments under the EU budget, as well as to reinforce internal security. Therefore, preparedness and climate resilience by design should ensure that relevant programmes and activities support reforms and investments that strengthen disaster risk and crises management, invest in climate resilience, enhance the resilience of vital societal functions, and build a more resilient, secure, and prepared societies, in line with the objectives of the EU Preparedness Union Strategy,7 the ProtectEU Strategy8 and the EU obligation under Article 5 of Regulation (EU) 2021/11199 (the ‘European Climate Law’) to reduce vulnerability to climate change. | (12) The economic, financial and social costs linked to climate change, natural hazards, health emergencies, technological accidents, evolving security threats, resource-driven conflict, and other disruptions are growing. It is essential to enhance the Union’s, Member States’ and local and regional authorities’, as well as partner countries’ capability to anticipate, prepare for, and respond to crises, disasters, and impacts of climate change, to protect the investments under the EU budget, as well as to reinforce internal security. Therefore, preparedness and climate resilience by design should ensure that relevant programmes and activities support reforms and investments that strengthen disaster risk and crises management, invest in climate resilience, enhance the resilience of vital societal functions, and build a more resilient, secure, and prepared societies, in line with the objectives of the EU Preparedness Union Strategy,7 the ProtectEU Strategy8 and the EU obligation under Article 5 of Regulation (EU) 2021/11199 (the ‘European Climate Law’) to reduce vulnerability to climate change. |
| 7 Joint Communication on the European Preparedness Union Strategy, JOIN(2025) 130 final. | 7 Joint Communication on the European Preparedness Union Strategy, JOIN(2025) 130 final. |
| 8 Communication on ProtectEU: a European Internal Security Strategy, COM(2025) 148 final. | 8 Communication on ProtectEU: a European Internal Security Strategy, COM(2025) 148 final. |
| 9 Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality (OJ L 243, 9.7.2021, p. 1). | 9 Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality (OJ L 243, 9.7.2021, p. 1). |
Amendment 11
Proposal for a regulation
Recital 13
| Text proposed by the Commission | Amendment |
|---|---|
| (13) To ensure consistency, transparency, and accountability across Union programmes, allowing for a comprehensive and comparable assessment of the performance and effects of the programmes, a uniform system should be established to track budget expenditure, as well as to monitor, report and evaluate the implementation of the budget and to contribute to measuring its overall performance. Building on existing approaches, in particular the approach for measuring contributions towards overarching policy priorities by using EU coefficients, that system should be based on common elements, namely a list of predefined categories used to classify activities supported by the budget (‘intervention fields’), EU coefficients assigned to such intervention fields to determine their contribution to policies, and performance indicators, consisting of both output and result indicators, to monitor the effects of Union action on the ground. The system should take into account the specificities of different programmes, such as its size, duration and location of implementation. It should not be understood as determining the eligibility of an intervention under the budget, which is based solely on the sector-specific rules. In the same vein, the system does not establish or prejudge what will or will not be financed from the budget. That system should be without prejudice to other monitoring and reporting rules that may be established to measure the impact of Union policies and actions more widely. | (13) To ensure consistency, transparency, and accountability across Union programmes, allowing for a comprehensive and comparable assessment of the performance and effects of the programmes, a uniform system should be established to track budget expenditure, as well as to monitor, report and evaluate the implementation of the budget and to contribute to measuring its overall performance. Building on existing approaches, in particular the approach for measuring contributions towards overarching policy priorities by using EU coefficients, that system should be based on common elements, namely a list of predefined categories used to classify activities supported by the budget (‘intervention fields’), EU coefficients assigned to such intervention fields to determine their contribution to policies, and performance indicators, consisting of both output and result indicators, to monitor the effects of Union action on the ground. The system should take into account the specificities of different programmes, such as its size, duration and location of implementation. It should not be understood as determining the eligibility of an intervention under the budget, which is based solely on the sector-specific rules. In the same vein, the system does not establish political prioritisation between policy areas or within sector-specific instruments or prejudge what will or will not be financed from the budget. That system should be without prejudice to other monitoring and reporting rules that may be established to measure the impact of Union policies and actions more widely. |
Amendment 12
Proposal for a regulation
Recital 14 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (14a) The intervention fields relevant to external action should be clearly identified in a separate Annex to this Regulation, where established, or otherwise in Annex I to this Regulation. That Annex should include intervention fields and indicators that are: appropriate and specific for the monitoring and reporting of the implementation of EU external action; show the correlation with EU policy objectives under Global Europe;are aligned with the practice of implementing partners; and based on meaningful and proper consultations with stakeholders. The Commission should define the Annex specific for external action after the entry into force of the Global Europe regulation and after consultation with stakeholders and the European Parliament. |
Amendment 13
Proposal for a regulation
Recital 17
| Text proposed by the Commission | Amendment |
|---|---|
| (17) The tracking approach provided under this Regulation will enable the Commission to continue reporting on its Official Development Assistance to the Development Assistance Committee of the Organisation for Economic Co-operation and Development. | (17) The tracking approach provided under this Regulation will enable the Commission to continue reporting on its Official Development Assistance to the Development Assistance Committee of the Organisation for Economic Co-operation and Development. Furthermore, maximum complementarity with existing tracking systems used by the United Nations agencies, the World Bank and other pillar-assessed entities should be sought, in order to reduce reporting and administrative burdens for beneficiaries and implementing partners and to ensure that human and financial resources are primarily dedicated to implementation. |
Amendment 14
Proposal for a regulation
Recital 21
| Text proposed by the Commission | Amendment |
|---|---|
| (21) Accessing information about the budget should be made simpler and more efficient, to increase the transparency and accountability of the budget as well as to simplify the administrative burden for applicants and beneficiaries and ultimately improve the performance of the budget and strengthen Union action. A single dedicated publicly available website (‘Single Gateway’) should be set up to display information about budget implementation and performance, as well as information about funding opportunities. The Single Gateway, as far as possible, will build on existing tools, in line with the European Commission’s Digital Strategy and its ‘reuse, buy, build’ approach. It should be user-friendly and designed to adapt to the needs of the different users. In addition, the Single Gateway should also integrate other functions, such as displaying data on recipients and operations supported by the budget. | (21) Accessing information about the budget should be made simpler and more efficient, to increase the transparency and accountability of the budget as well as to simplify the administrative burden for applicants and beneficiaries and ultimately improve the performance of the budget and strengthen Union action. A single dedicated publicly available website (‘Single Gateway’) should be set up to display information about budget implementation and performance, impact and contribution to long-term goals and continued effectiveness, as well as information about funding opportunities. The Single Gateway, as far as possible, will build on existing tools, in line with the European Commission’s Digital Strategy and its ‘reuse, buy, build’ approach. It should be user-friendly and designed to adapt to the needs of the different users. In addition, the Single Gateway should also integrate other functions, such as displaying data on recipients and operations supported by the budget. |
Amendment 15
Proposal for a regulation
Recital 22
| Text proposed by the Commission | Amendment |
|---|---|
| (22) The implementation of the provisions on gender equality, as well as the provisions on performance monitoring, reporting and funding opportunities, should be clarified for each method of implementation. It should, in particular, be taken into account that a part of the budget is to be implemented through plans prepared and submitted by Member States, setting out their agenda of reforms, investments and other interventions, and thorough performance-based plans by third countries. References to plans by third countries should be understood as only covering Union candidate countries, potential candidates and neighbourhood East countries. Support to other third countries may be provided through other means than plans. Given the specific circumstances of third countries and in line with the principle of proportionality, those countries should benefit from further flexibility in the implementation of the relevant provisions of this Regulation. Agreements with each implementing partner should contain appropriate provisions to implement the different elements of this Regulation, including the application of the expenditure tracking and performance framework, taking into account, among others, the capacity of that implementing partner. | (22) The implementation of the provisions on gender equality, as well as the provisions on performance monitoring, reporting and funding opportunities, should be clarified for each method of implementation. It should, in particular, be taken into account that a part of the budget is to be implemented through plans prepared and submitted by Member States, setting out their agenda of reforms, investments and other interventions, and thorough performance-based plans by third countries. References to plans by third countries should be understood as only covering Union candidate countries, potential candidates and neighbourhood East countries. Support to other third countries may be provided through other means than plans. Given the specific circumstances of third countries and in line with the principle of proportionality, those countries should benefit from further flexibility in the implementation of the relevant provisions of this Regulation. Agreements with each implementing partner should contain appropriate provisions to implement the different elements of this Regulation, including the application of the expenditure tracking and performance framework, taking into account, among others, the capacity of that implementing partner and that a longer-term perspective is required to enable meaningful assessment of development results beyond short-term budget cycles. |
Amendment 16
Proposal for a regulation
Recital 23
| Text proposed by the Commission | Amendment |
|---|---|
| (23) Clear communication about support from the budget and its achievements ensures that Union citizens and businesses know how funds are spent, which increases transparency, public awareness and engagement. Consistent rules regarding information, communication and visibility obligations should be laid down, in particular obligations for beneficiaries and implementing partners, the Member States, third countries and Union institutions, and taking into account the specific circumstances under which the budget may be implemented. This is without prejudice to further modalities during its implementation, including on the use of brands associated with EU funding under programmes. | (23) Clear communication about support from the budget and its achievements ensures that Union citizens and businesses know how funds are spent, which increases transparency, public awareness and engagement as well as the visibility of the Union's work in third countries. Consistent rules regarding information, communication and visibility obligations should be laid down, in particular obligations for beneficiaries and implementing partners, the Member States, third countries and Union institutions, and taking into account the specific circumstances under which the budget may be implemented. This is without prejudice to further modalities during its implementation, including on the use of brands associated with EU funding under programmes. |
Amendment 17
Proposal for a regulation
Recital 25
| Text proposed by the Commission | Amendment |
|---|---|
| (25) The power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of: amending the list of intervention fields and performance indicators set out in Annex I to this Regulation; amending the codes for the territorial dimension in Annex II; amending the specific climate and environment spending targets in Annex III; amending the list of programmes relevant for gender equality in Annex IV to this Regulation; amending Annex V to this Regulation on information, communication and visibility; and amending the provision on the Single Gateway as needed. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 201611 . In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States’ experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. | (25) The power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of: amending the list of intervention fields and performance indicators set out in Annex I to this Regulation; amending the codes for the territorial dimension in Annex II; amending the specific climate and environment spending targets in Annex III; amending the list of programmes relevant for gender equality in Annex IV to this Regulation; amending Annex V to this Regulation on information, communication and visibility; defining a specific list of intervention fields and indicators for external action in Annex I to this Regulation or by creating the list of intervention fields and indicators in a separate Annex; and amending the provision on the Single Gateway as needed. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 201611. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States’ experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. |
| 11 OJ L 123, 12.5.2016, p. 1. | 11 OJ L 123, 12.5.2016, p. 1. |
Amendment 18
Proposal for a regulation
Article 1 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 2. This Regulation also establishes rules for ensuring a uniform application of the principles of ‘do no significant harm’ and gender equality referred to in Article 33(2), points (d) and (f) of Regulation (EU, Euratom) 2024/2509 respectively, where feasible and appropriate, in line with the principles of economy, efficiency and effectiveness as set out in Article 33(1) of that Regulation, as well as other horizontal principles regarding working and employment conditions and climate and biodiversity. It also establishes horizontal provisions applicable to all Union programmes and activities, such as rules for establishing a Single Gateway referred to in Article 12 of this Regulation, and rules on information, communication and visibility. | 2. This Regulation also establishes rules for ensuring a uniform application of the principles of ‘do no significant harm’ and gender equality referred to in Article 33(2), points (d) and (f) of Regulation (EU, Euratom) 2024/2509 respectively, where feasible and appropriate, in line with the principles of economy, efficiency and effectiveness as set out in Article 33(1) of that Regulation, as well as other horizontal principles regarding working and employment conditions and climate and biodiversity and policy coherence for development. It also establishes horizontal provisions applicable to all Union programmes and activities, such as rules for establishing a Single Gateway referred to in Article 12 of this Regulation, and rules on information, communication and visibility. |
Amendment 19
Proposal for a regulation
Article 3 – paragraph 1 – point b
| Text proposed by the Commission | Amendment |
|---|---|
| (b) establishing a uniform system across the budget to monitor, report on and evaluate the implementation of the budget through programmes and activities, and contribute to measuring its overall performance; | (b) establishing a uniform system across the budget to monitor, report on and evaluate the implementation of the budget through programmes and activities, and contribute to measuring its overall performance including by measuring its impact on human development in third countries, particularly on their local population; |
Amendment 20
Proposal for a regulation
Article 3 – paragraph 1 – point d
| Text proposed by the Commission | Amendment |
|---|---|
| (d) harmonising the application of horizontal principles across all programmes and activities, where feasible and appropriate; | (d) harmonising the application of horizontal principles cross all programmes and activities, where feasible and appropriate, while taking into account the singularities of each policy ensuring that funding remains needs-oriented; |
Amendment 21
Proposal for a regulation
Article 4 – paragraph 3
| Text proposed by the Commission | Amendment |
|---|---|
| 3. EU programmes and instruments shall contribute to reaching the climate and environment spending target defined in paragraph 2. The specific contribution of some EU programmes and instruments is laid out in Annex III. | 3. EU programmes and instruments shall contribute to reaching the climate and environment spending target defined in paragraph 2. The specific contribution of some EU programmes and instruments is laid out in Annex III. For EU external action spending targets shall be applied in line with the sector specific legislation. |
Amendment 22
Proposal for a regulation
Article 4 – paragraph 4
| Text proposed by the Commission | Amendment |
|---|---|
| 4. The Commission is empowered to adopt delegated acts in accordance with Article 20 to adjust the levels of the climate and environment spending targets defined in Annex III to take into account developments during the implementation of the programmes, including the under- or over-achievement of the targets, or to reflect new priorities within the implementation of programmes. | deleted |
Amendment 23
Proposal for a regulation
Article 5 – paragraph 2 – subparagraph 3
| Text proposed by the Commission | Amendment |
|---|---|
| The guidance by the Commission shall take into account the need to achieve the set objectives of the relevant programmes or instruments in line with the Union’s policy priorities, the need to avoid duplication with requirements under existing EU legislation, the high levels of protection to human health and the environment provided by existing EU legislation, the administrative and reporting burden on authorities and beneficiaries, and the principle of proportionality. | The guidance by the Commission shall take into account the need to achieve the set objectives of the relevant programmes or instruments in line with the Union’s policy priorities provided by existing EU legislation and Treaty obligations including policy coherence for development, the need to avoid duplication with requirements under existing EU legislation, the high levels of protection to human health and the environment, the administrative and reporting requirements on authorities and beneficiaries, and the principle of proportionality. |
Amendment 24
Proposal for a regulation
Article 5 – paragraph 2 – subparagraph 4
| Text proposed by the Commission | Amendment |
|---|---|
| Proportionality shall be ensured notably by taking into account the size of an activity, its climate and environmental impacts, and the territorial characteristics of the regions where the activities take place or the fact that they may take place in third countries. | Proportionality shall be ensured notably by taking into account the size of an activity, its climate and environmental impacts as well as those on inequality and human rights, and the territorial characteristics of the regions where the activities take place or the fact that they may take place in third countries. |
Amendment 25
Proposal for a regulation
Article 5 – paragraph 3 – subparagraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| The guidance referred to in paragraph 1 shall also identify cases where the application of the do no significant harm principle may not be feasible or appropriate, such as crisis situations, including emergencies arising from natural catastrophes, or other reasons of overriding public interest. | The guidance referred to in paragraph 1 shall also identify very limited and duly justified cases where the application of the do no significant harm principle may not be feasible or appropriate, such as crisis situations, including emergencies arising from natural catastrophes, or other reasons of overriding public interest. In particular, it shall set out the specific rules that may not be feasible or appropriate to apply in those cases, while ensuring the climate and environmental impacts are limited to what is strictly necessary to achieve the objectives of the programme or instrument concerned. |
Amendment 26
Proposal for a regulation
Article 5 – paragraph 3 – subparagraph 2 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| For programmes under the Global Europe Instrument and Humanitarian Aid, particular emphasis must be placed on enforcing the application of the ‘do no significant harm’ principle and it shall be adapted to their specific objectives and implementation context and shall be understood within the context of the relevant sector-specific legislation. |
Amendment 27
Proposal for a regulation
Article 6 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Article 6a | |
| External Action and Official Development Assistance | |
| 1. The contribution from the budget to Official Development Assistance in accordance with the list adopted by the OECD Development Assistance Committee (OECD-DAC) shall be monitored by means of the budget expenditure tracking and performance framework laid down in Article 8 and shall be reported on annually in accordance with and in continuation of the results frameworks already developed for external action. | |
| 2. This Performance Framework Regulation shall take into account the spending targets for external action laid down in the Regulation establishing Global Europe and international commitments. | |
| 3. Any financial resources allocated under external action, including through budgetary guarantees, public-private partnerships and blended finance instruments, shall be tracked under the same guidelines that are for assessing their performance on the EU’s objectives and horizontal principles. |
Amendment 28
Proposal for a regulation
Article 7 – paragraph 1 – subparagraph 1 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Programmes and activities funded under the Global Europe Instrument shall take into account the spending targets for gender equality in external action laid down in the Regulation establishing Global Europe. The Annex outlining intervention fields relevant to external action shall include specific gender equality intervention fields and indicators, in line with the Gender Action Plan, and shall disaggregate data by gender. |
Amendment 29
Proposal for a regulation
Article 7 – paragraph 2 – subparagraph 1 – introductory part
| Text proposed by the Commission | Amendment |
|---|---|
| For the purpose of the gender equality mainstreaming methodology referred to in Article 33(2), point (f), of Regulation (EU, Euratom) 2024/2509, activities of the budget shall fall into one of the following categories and corresponding gender equality scores: | For the purpose of the gender equality mainstreaming methodology referred to in Article 33(2), point (f), of Regulation (EU, Euratom) 2024/2509, all programmes and activities shall take a gender perspective into account and implement gender budgeting throughout the preparation, implementation, monitoring and evaluation of operations in line with the objectives and nature of the respective programme and activity. |
| For the purpose of expenditure tracking, activities of the budget shall fall into one of the following categories and corresponding gender equality scores: |
Amendment 30
Proposal for a regulation
Article 7 – paragraph 3
| Text proposed by the Commission | Amendment |
|---|---|
| 3. The Commission shall provide technical guidance on the methodology referred to in paragraph 2 to determine the categories and corresponding gender equality scores, aiming to ensure consistency across all programmes. | 3. The Commission shall provide technical guidance on the methodology referred to in paragraph 2 to determine the categories and corresponding gender equality scores to measure progress towards gender balance objectives, aiming to ensure consistency across relevant programmes and coherence with internationally recognised methodologies, where appropriate. |
Amendment 31
Proposal for a regulation
Article 8 – paragraph 1 – subparagraph 2 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| By way of derogation from the first and second subparagraph, for the purpose of tracking the achievement of objectives and targets of external action, in particular those set in the Global Europe Regulation and in the Humanitarian Aid Regulation, the Commission shall adopt a delegated act amending this Regulation by amending Annex I, defining a specific list of intervention fields and indicators for external action, or by creating the list of intervention fields and indicators in a separate Annex to this Regulation, in order to: | |
| a) specify intervention fields and respective indicators from Annex I as well as to develop further indicators which are specific to external action; | |
| b) link the indicators to the references of the OECD Development Assistance Committee codes for Official Development Assistance; | |
| c) take into account the EU Results Framework, the Global Europe Results Framework, the FPI Results Framework as well as performance indicators used in the framework of DG ECHO’s Annual Activity Report linked to the implementation of the MFF 2021 – 2027; and | |
| d) make necessary amendments for that purpose thereafter. |
Amendment 32
Proposal for a regulation
Article 8 – paragraph 1 – subparagraph 2 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall define intervention fields and indicators specific to external action by 1 June 2028. |
Amendment 33
Proposal for a regulation
Article 8 – paragraph 4 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 4a. The Commission shall establish a permanent consultation mechanism with relevant stakeholders for the ongoing monitoring of the adequacy of intervention fields and indicators specific to external action. The mechanism shall further increase coherence and reduce fragmentation by aligning the framework with existing reporting systems, in particular the EU Results Framework (EURF), the Global Europe Results Framework (GERF) and the FPI Results Framework, and by avoiding duplication with ODA reporting requirements. | |
| The consultation process shall, where appropriate, include: | |
| (a) a targeted review of the coherence, completeness and proportionality of the list of intervention fields and indicators specific for external action, including the adequacy of indicators relevant to external action, in particular where intervention fields lack appropriate result indicators; | |
| (b) an assessment of the administrative burden generated by the performance framework for the Commission, Member States, implementing partners and beneficiaries; | |
| (c) consideration of the alignment of indicators for external action with the realities and needs of beneficiaries on the ground; | |
| (d) the monitoring of the targeting and effects of expenditure on disadvantaged groups and communities, notably in relation to socioeconomic conditions, through the distributional impact assessment. | |
| The Commission shall make the main findings of the review publicly available and shall take them into account, where appropriate, when exercising the delegated powers under Article 20. |
Amendment 34
Proposal for a regulation
Article 10 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The Commission shall carry out evaluations in accordance with Article 34(3) of Regulation (EU, Euratom) 2024/2059 to examine the effectiveness, efficiency, relevance, coherence and Union added value of each programme or activity. In relation to the common agricultural policy, such evaluations shall also cover measures implemented in accordance with Regulation (EU) No 1308/2013.12 | 1. The Commission shall carry out evaluations in accordance with Article 34(3) of Regulation (EU, Euratom) 2024/2059 to examine the effectiveness, efficiency, relevance, coherence, policy coherence for development, and Union added value of each programme or activity. Regarding development cooperation, the Commission shall also examine the effects on living conditions, poverty and inequality eradication, access to basic services and advancement of human rights. In relation to the common agricultural policy, such evaluations shall also cover measures implemented in accordance with Regulation (EU) No 1308/2013.12 |
| 12 Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products (OJ L 347, 20.12.2013, p. 671). | 12 Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products (OJ L 347, 20.12.2013, p. 671). |
Amendment 35
Proposal for a regulation
Article 10 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 2. The Commission shall publish an implementation report for each programme or activity no later than four years after the start of its implementation. | 2. The Commission shall publish the outcomes of the evaluations and the implementation report for each programme or activity no later than four years after the start of its implementation. |
Amendment 36
Proposal for a regulation
Article 10 – paragraph 3
| Text proposed by the Commission | Amendment |
|---|---|
| 3. The Commission shall carry out a retrospective evaluation to assess the performance of the programme or activity at the latest three years after the end of the programming period of each programme or activity. | 3. The Commission shall carry out a retrospective evaluation to assess the performance of the programme or activity at the latest three years after the end of the programming period of each programme or activity. Evaluation results shall not constitute an automatic basis for re-prioritisation of funding across objectives, regions or instruments. |
Amendment 37
Proposal for a regulation
Article 10 – paragraph 3 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 3a. When evaluating programmes related to development cooperation and humanitarian response, the Commission shall establish transparent consultations in order to reflect the views of local civil society organisations, grassroots networks, and the beneficiary populations. |
Amendment 38
Proposal for a regulation
Article 11 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 1. For Union budget implemented under shared management, Member States shall carry out evaluations related to criteria such as effectiveness, efficiency, relevance and coherence, with the aim of improving the quality of the design and implementation of the measures and to identify bottlenecks and ways to speed up their implementation. Evaluations may also cover other relevant criteria, such as inclusiveness, visibility and European added value. | 1. For Union budget implemented under shared management, Member States shall carry out evaluations related to criteria such as effectiveness, efficiency, relevance and coherence, including policy coherence for development, with the aim of improving the quality of the design and implementation of the measures and to identify bottlenecks and ways to speed up their implementation. Evaluations may also cover other relevant criteria, such as inclusiveness, visibility and European added value. |
Amendment 39
Proposal for a regulation
Article 11 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Member States shall carry out evaluations to assess the impact of measures implemented in shared management by means of quantitative techniques, including counterfactual approaches and findings from experimental design, where appropriate, at the latest two years after the end of the programming period. | 2. Member States shall carry out evaluations to assess the impact of measures implemented in shared management by means of quantitative and qualitative techniques, including counterfactual approaches and findings from experimental design, where appropriate, at the latest two years after the end of the programming period. |
Amendment 40
Proposal for a regulation
Article 12 – paragraph 1 – point e a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (ea) for external operations funded through indirect management: sub-recipients of EU funding, including the identity of the final beneficiaries down to the last contractual layer, the amounts received, the country of operation and the corresponding intervention field, in line with Article 38(2) of Regulation (EU, Euratom) 2024/2509 and with the recommendations of the European Court of Auditors on the traceability of EU funds implemented through international organisations; |
Amendment 41
Proposal for a regulation
Article 12 – paragraph 1 – point e b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (eb) for external operations funded with the support of budgetary guarantees: the amount of budgetary guarantees by operation; |
Amendment 42
Proposal for a regulation
Article 12 – paragraph 2 – point d
| Text proposed by the Commission | Amendment |
|---|---|
| (d) operations financed by the budget; | (d) operations fully and partially financed by the budget, including financial resources allocated under external action through budgetary guarantees, public-private partnerships and blended finance instruments; |
Amendment 43
Proposal for a regulation
Article 12 – paragraph 2 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. The Single Gateway shall include a dedicated section for Global Europe and external action including: | |
| (a) qualitative information on impact, including poverty and inequality reduction, human development, sustainable and economic development, addressing the root causes of migration and local outcomes in third countries; | |
| (b) information on humanitarian aid, presented separately from other external action spending. | |
| In fragile or sensitive contexts, the information displayed in the Single Gateway shall be limited to what is strictly necessary and, where possible, presented in anonymised or aggregated form. |
Amendment 44
Proposal for a regulation
Article 17 – paragraph 3 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 3a. For external operations recipients of Union funds may request technical assistance to ensure compliance with this regulation. |
Amendment 45
Proposal for a regulation
Article 17 – paragraph 3 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 3b. The Commission shall report regularly to the European Parliament and the Council on implementation under indirect management, including on the provisions referred to under Article 17(2) of this Regulation, and, where budgetary guarantees are used, on the amount of budgetary guarantees allocated for each operation. |
Amendment 46
Proposal for a regulation
Article 17 – paragraph 3 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 3c. The Commission shall publish annually disaggregated data on indirect management, with a disaggregation of legal entities for sub-recipients and, where budgetary guarantees are used, the amount of budgetary guarantees allocated for each operation. |
Amendment 47
Proposal for a regulation
Article 19 – paragraph 9 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 9a. In the processing of personal data, the Commission and international organisations implementing programmes under indirect management shall be considered as joint controllers, taking into account their specific status under international law, where relevant. |
Amendment 48
Proposal for a regulation
Article 20 – paragraph 2 – subparagraph 1 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Prior to adopting a delegated act referred to in Article 8, for the purpose of amending the markers laid down in Annex I and VI, the Commission shall consult final beneficiaries who benefitted from activities funded under a given intervention field and present the results of this consultation together with the delegated act. |
Amendment 49
Proposal for a regulation
Annex I – row 37 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of operations; | • Hectares of woody landscape features (excluding agro forestry) • Hectares of restored forest area • GHG emissions avoided and removals in tCO₂e; • Value of assets and / or Population benefitting from climate resilience measures; |
| Amendment | |
| • Number of operations; • Number of operations in third countries, disaggregated by type of operation | • Hectares of woody landscape features (excluding agro forestry) • Hectares of restored forest area • GHG emissions avoided and removals in tCO₂e; • Value of assets and / or Population benefitting from climate resilience measures; • Area of ecosystems protected in third countries |
Amendment 50
Proposal for a regulation
Annex I – row 38 – column 9
| Text proposed by the Commission | Amendment |
|---|---|
| • Number of investment support operations for prevention and restoration of damage to forests, with breakdown for reporting; | • Number of investment support operations for prevention and restoration of damage to forests, with breakdown for reporting; • Number of investment support operations for prevention and restoration of damage to forests in third countries, with breakdown for reporting; |
Amendment 51
Proposal for a regulation
Annex I – row 61 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of professionals trained on antimicrobial resistance; • Number of stakeholders supported to reduce food losses and waste; | • Value of assets and / or Population benefitting from climate resilience measures; |
| Amendment | |
| • Number of professionals trained on antimicrobial resistance; • Number of stakeholders supported to reduce food losses and waste; • Number of producers in third countries trained or advised on safe, sustainable, and agroecological food-production practices • Number of awareness or behaviourchange activities conducted on safe, nutritious, culturally appropriate diets in third countries • Number of agroecological foodproduction inputs or tools provided in third countries • Number of communitylevel foodsafety and processing infrastructures supported in third countries. | • Value of assets and / or Population benefitting from climate resilience measures; • Reduced (%) food losses in third countries due to improved storage, processing, or hygiene practices; • Improved access to safe, nutritious, and diverse foods among households in third countries; • Number of communities in third countries reporting improved reliability of local food supplies. |
Amendment 52
Proposal for a regulation
Annex I – row 112 – column 10
| Text proposed by the Commission | Amendment |
|---|---|
| • Number of children benefitting from curricula developed and programme implemented; • Number of children benefitting from teachers trained; • Number of children benefitting from equipment's purchased; | • Number of children/learners benefitting from curricula, study programmes or courses implemented; • Number of children/learners benefitting from teachers trained; • Number of children/learners benefitting from equipment or digital means provided; • Number of organisations benefitting from their participation in cooperation activities across borders, including international; • Number of organisations benefiting from cooperation; • Number of learners enrolled to quality primary education in third countries benefitting from EU support; • Completion rate of students enrolled in third countries with EU support; |
Amendment 53
Proposal for a regulation
Annex I – row 113 – column 10
| Text proposed by the Commission | Amendment |
|---|---|
| • Number of children benefitting from curricula developed and programme implemented; • Number of children benefitting from teachers trained; • Number of children benefitting from equipment's purchased; | • Number of children/learners benefitting from curricula, study programmes or courses implemented; • Number of children/learners benefitting from teachers trained; • Number of children/learners benefitting from equipment or digital means provided; • Number of organisations benefitting from their participation in cooperation activities across borders, including international; • Number of organisations benefiting from cooperation; • Number of learners enrolled to quality primary education in third countries benefitting from EU support; • Completion rate of students enrolled in third countries with EU support; |
Amendment 54
Proposal for a regulation
Annex I – row 121 – column 10
| Text proposed by the Commission | Amendment |
|---|---|
| • Annual GHG emissions avoided in tCO2e; • MWh of energy savings; • Average kWh/m2 primary energy (before-after); • Number of annual users – by gender; | • Annual GHG emissions avoided in tCO2e; • MWh of energy savings; • Average kWh/m2 primary energy (before-after); • Number of annual users – by gender; • Number of education institutions in third countries benefitting from EU support for improvement of infrastructure. |
Amendment 55
Proposal for a regulation
Annex I – row 275 – column 9
| Text proposed by the Commission | Amendment |
|---|---|
| • Number of adaptation measures supported; | • Number of adaptation measures supported; • Number of adaptation measures supported in third countries. • Number of beneficiaries in third countries trained in climateresilient adaptation practices. • Area restored or protected through EUfunded adaptation measures in third countries. • Number of climate risk assessments, adaptation plans or strategies supported in third countries. • Number of earlywarning or climateinformation systems supported in third countries. |
Amendment 56
Proposal for a regulation
Annex I – row 297 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of collecting systems and/or treatment plants improved; • Number of people with access to improved sanitation; | • Population equivalent (p.e.) of improved collection and/or treatment of wastewater; |
| Amendment | |
| • Number of collecting systems and/or treatment plants improved; • Number of people with access to improved sanitation; • Number of wastewater collection and/or treatment systems renewed, constructed, extended in third countries | • Population equivalent (p.e.) of improved collection and/or treatment of wastewater; • Number of people with access to safely managed or improved sanitation, disaggregated by gender, age, rural/urban in third countries. |
Amendment 57
Proposal for a regulation
Annex I – row 300 – columns 9 and 10
| Text proposed by the Commission | |
| • Rate of (m3/year) runoff and influent wastewater to the wastewater treatment plants; • Rate (m3/year) of water abstraction; | |
| Amendment | |
| • Rate of (m3/year) runoff and influent wastewater to the wastewater treatment plants; • Rate (m3/year) of water abstraction; • Number of naturebased or waterrelated solutions implemented in third countries (e.g., soil retention measures, rainwater harvesting systems, river barrier removal actions); • Area of land or length of river restored or improved in third countries. | • Number of people or communities in third countries benefiting from improved water and soil management measures (e.g., fewer shortages, cleaner water); • Improved soil and ecosystem condition in third countries (e.g., healthier soils, more vegetation cover, better river flow). |
Amendment 58
Proposal for a regulation
Annex I – row 301 – columns 9 and 10
| Text proposed by the Commission | |
| • Rate (m3/day) of additional water supply capacity; | • Number of inhabitants receiving water supply – by gender; • Number of households receiving water supply; |
| Amendment | |
| • Rate (m3/day) of additional water supply capacity; • Number of water supply facilities and distribution networks constructed, upgraded, or rehabilitated in third countries. | • Number of inhabitants receiving water supply – by gender; • Number of households receiving water supply; • Number of people with improved access to safe drinking water in third countries; • Number of households receiving reliable water supply services in third countries; • Reduction in water losses/leakage in the distribution system (%) in third countries. |
Amendment 59
Proposal for a regulation
Annex I – row 302 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of people benefitting from the measures; | |
| Amendment | |
| • Number of people benefitting from the measures; • Number of waterefficiency and reuse systems or facilities improved or established; • Total volume of water saved or reused (m³/year) in third countries. | • Number of people in third countries benefiting from improved water efficiency and reuse measures. |
Amendment 60
Proposal for a regulation
Annex I – row 395 – columns 8, 9, and 10
| Text proposed by the Commission | ||
| 0% | • Number of humanitarian aid projects – by projects that integrate gender and age considerations and other projects; | |
| Amendment | ||
| 40% | • Number of humanitarian aid projects implemented in third countries, disaggregated by gender, age, and disability considerations; • Number of individuals in third countries receiving humanitarian assistance, disaggregated by gender, age, disability. • Total Cash and Voucher Assistance distributed (€) in third countries. • Total value (€) of inkind humanitarian goods distributed in third countries. | • Percentage of crisisaffected individuals (disaggregated by gender, age, disability) in third countries reporting that aid was delivered in a safe, accessible, accountable, and participatory manner. • Percentage of individuals in third countries reporting that the assistance received met their priority needs. |
Amendment 61
Proposal for a regulation
Annex I – row 396 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of shelters – by rehabilitated and constructed; | |
| Amendment | |
| • Number of shelters – by rehabilitated and constructed; • Number of individuals in third countries receiving postemergency and early recovery assistance, disaggregated by gender, age, disability. | • Number of people in third countries with access to safe, clean, functional sanitation facilities and regular access to hygiene supplies; • Number of people in third countries with access to safe, adequate, dignified shelters; • Number of beneficiaries in third countries reporting that support has improved the habitability and safety of their shelter or settlement; |
Amendment 62
Proposal for a regulation
Annex I – row 397 – columns 9 and 10
| Text proposed by the Commission | |
| • Metric tonnes of material relief assistance transported through ReliefEU operations; | |
| Amendment | |
| • Metric tonnes of material relief assistance transported through ReliefEU operations; • Number of individuals in third countries who received relief assistance and services. • Total assistance delivered for food needs in third countries, disaggregated by modality: cash/vouchers (€) and in kind (value € and metric tonnes). | • Percentage of crisisaffected individuals (gender/age/disabilitydisaggregated) in third countries reporting that food or relief assistance met their priority needs; • Number of individuals in third countries with access to sufficient, safe water for domestic use; • Percentage of households in third countries with improved access to food. |
Amendment 63
Proposal for a regulation
Annex I – row 418 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of organisations supported; | |
| Amendment | |
| • Number of organisations supported; • Percentage of programme funding allocated to women’s rights organisations in third countries. | • Percentage of supported women’s rights organisations in third countries reporting strengthened organisational capacity and increased influence in policy processes; • Percentage of women’s rights organisations reporting meaningful participation in EU programming cycles in third countries; • Number of supported government institutions that adopt or improve genderequality policies, strategies, or genderresponsive budgeting practices. |
Amendment 64
Proposal for a regulation
Annex I – row 419 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of civil society organisations reached by support and capacity building activities; • Number of measures to support services for victims of gender violence (e.g., number of shelter places, of rape crisis centre and of counselling centres); | • Number of people reached by activities – by gender; |
| Amendment | |
| • Number of civil society organisations reached by support and capacity building activities; • Number of measures to support services for victims of gender violence (e.g., number of shelter places, of rape crisis centre and of counselling centres); • Number of civil society organisations reached by support and capacity building activities in third countries; • Number of measures to support services for victims of gender violence in third countries. | • Number of people reached by activities – by gender; • Number of people reached by activities – by gender in third countries |
Amendment 65
Proposal for a regulation
Annex I – row 424 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of civil society organisations supported; | |
| Amendment | |
| • Number of civil society organisations supported; • Percentage of programme funding allocated to local CSOs in third countries. | • Percentage of supported civil society organisations in third countries reporting strengthened organisational and implementing capacity, and increased influence in policy processes. |
Amendment 66
Proposal for a regulation
Annex I – row 427 – columns 9 and 10
| Text proposed by the Commission | |
| • Numbers of actions; | |
| Amendment | |
| • Numbers of actions; • Number of women’s rights organisations and relevant government institutions supported by the EU in third countries; • Number of consultations or platforms enabling participation of women’s rights organisations in programming cycles supported by the EU in third-countries. | • Reduction (%) in gender gaps in priority sectors (e.g., education completion, formal employment, etc.) in third countries; • Number of supported government institutions in third countries that adopt or improve genderequality policies, strategies, or genderresponsive budgeting practices; • Percentage of supported women’s rights organisations in third countries reporting strengthened organisational capacity and increased influence in policy processes. |
Amendment 67
Proposal for a regulation
Annex I – row 438 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of participants – by gender, by labour market status, by age and by level of education; | • Number of participants – by status after participating (gaining a qualification, engaged in job searching, in education or training, in employment) and by gender; |
| Amendment | |
| • Number of participants – by gender, by labour market status, by age and by level of education; • Number of people enrolled in EUsupported skills development actions, vocational training, or employability programmes in third countries (disaggregated by gender, age, disability, migrant/refugee status). • Number of policy frameworks, strategies or action plans on employment or labourmarket access supported by the EU in third countries. • Number of measures introduced to support inclusion of women, youth, and vulnerable groups into labour markets in third countries. | • Number of participants – by status after participating (gaining a qualification, engaged in job searching, in education or training, in employment) and by gender; • Percentage of beneficiaries in third countries reporting improved access to employment opportunities/services; • Percentage of institutions in third countries implementing improved employment policies or systems. |
Amendment 68
Proposal for a regulation
Annex I – row 440 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of participants – by gender, by labour market status, by age and by level of education; | • Number of participants – by status after participating (gaining a qualification, engaged in job searching, in education or training, in employment) and by gender; |
| Amendment | |
| • Number of participants – by gender, by labour market status, by age and by level of education; • Number of participants in third countries – by gender, by labour market status, by age and by level of education; • Number of employment services in third countries strengthened to improve outreach to women; • Number of women in third countries accessing EUsupported labourmarket or jobmatching services. | • Number of participants – by status after participating (gaining a qualification, engaged in job searching, in education or training, in employment) and by gender; • Percentage of women in third countries reporting improved access to employment; • Number of participants – by status after participating (gaining a qualification, engaged in job searching, in education or training, in employment) and by gender in third countries; • Percentage of employers in third countries implementing EU-supported genderequal workplace measures. |
Amendment 69
Proposal for a regulation
Annex I – row 443 – column 9
| Text proposed by the Commission | Amendment |
|---|---|
| • Number of participants – by gender, by labour market status, by age and by level of education; | • Number of participants – by gender, by labour market status, by age and by level of education; • Number of youthfocused employment services or systems supported in third countries. • Number of youth employment policies or strategies supported in third countries. • Number of young people accessing EUsupported employment or careerguidance services in third countries. |
Amendment 70
Proposal for a regulation
Annex I – row 451 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of programmes or measures implemented; | • Number of people benefitting – by gender and by age; |
| Amendment | |
| • Number of programmes or measures implemented; • Number of end recipients in third countries-by gender, by age, by disability and by type of support (cash, food, material support, vouchers/cards). | • Number of people benefitting – by gender and by age; • Number of people benefitting in third countries – by gender and by age; • Improvement (%) in third country household dietary diversity or food security. |
Amendment 71
Proposal for a regulation
Annex I – row 452 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of women of reproductive age, adolescent girls, and children under 5 reached by nutrition services; | |
| Amendment | |
| • Number of women of reproductive age, adolescent girls, and children under 5 reached by nutrition services; • Number of children under5 in third countries receiving treatment for malnutrition; • Number of children in third countries receiving nutritional supplements; • Number of pregnant and lactating women in third countries receiving treatment for malnutrition; • Number of pregnant women in third countries benefitting from micronutrient supplementation during their pregnancies; • Number of integrated early child development and caregiver support sessions in nutrition services in third countries. | • Reduction (%) in prevalence of undernourishment in targeted populations in third countries; • Reduction (%) in prevalence of wasting in targeted populations in third countries; • Reduction (%) n in prevalence of stunting in targeted populations in third countries; • Reduction (%) in prevalence of overweight in targeted populations in third countries; • Reduction (%) in the prevalence of anaemia in targeted populations in third countries; • Reduction (%) in the prevalence of low-birth-weight infants in third countries. |
Amendment 72
Proposal for a regulation
Annex I – row 453 – columns 9 and 10
| Text proposed by the Commission | |
| • Number of new or improved services implemented that provide affordable access to essential health services; • Number of equipment or mobile assets purchased; • Number of health staff trained – by gender and by age; | • Annual users of new or modernised health care services; |
| Amendment | |
| • Number of new or improved services implemented that provide affordable access to essential health services; • Number of equipment or mobile assets purchased; • Number of health staff trained – by gender and by age; • Number of health professionals in third countries trained to improve health service quality; • Number of supported facilities in third countries implementing updated clinical guidelines or qualityimprovement measures. | • Annual users of new or modernised health care services; • Percentage of facilities meeting national qualityofcare standards in third countries; • Percentage increase in utilisation of essential health services in third countries; • Percentage of health workers demonstrating improved competencies in third countries. |
Amendment 73
Proposal for a regulation
Annex I – row 455 – column 9
| Text proposed by the Commission | Amendment |
|---|---|
| • Number of health campaigns carried out – by campaigns involving a medical examination or treatment (screening programmes, vaccination…) and information and promotion campaigns; | • Number of health campaigns carried out – by campaigns involving a medical examination or treatment (screening programmes, vaccination…) and information and promotion campaigns; • Number of individuals reached by EUsupported healthpromotion and prevention activities in third countries; • Number of individuals accessing preventive health services (screening, counselling) in third countries; • Number of health workers trained in prevention and health promotion in third countries. |
Amendment 74
Proposal for a regulation
Annex I – row 460 – columns 9, and 10
| Text proposed by the Commission | |
| • Number of women benefitting from free or subsidised sexual and reproductive health services, including contraception; • Number of women of reproductive age, adolescent girls and children under 5 reached by nutrition related interventions; | |
| Amendment | |
| • Number of people (by gender and age) benefitting from free or subsidised sexual and reproductive health services, including contraception; • Number of women of reproductive age, adolescent girls and children under 5 reached by nutrition related interventions; • Number of programmes supported to prevent harmful practices. | • Percentage of women and girls with access to information enabling informed decisions on maternal health and family planning and access to these respective services; • Percentage reduction in maternal and underfive mortality and low birth weight rates; • Reduction (%) in malnutrition (acute and stunting) among children under 5 and pregnant/lactating women. |
Amendment 75
Proposal for a regulation
Annex III – paragraph 1 – point 5
| Text proposed by the Commission | Amendment |
|---|---|
| (5) Global Europe Instrument: 30% | (5) Global Europe Instrument: [XX% in line with the target set in Global Europe Regulation] |
Annex: declaration of input 4 paragraphs
Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur for opinion declares that he included in his opinion input on matters pertaining to the subject of the file that he received, in the preparation of the opinion, prior to the adoption thereof in committee, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:
| 1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register |
| United Nations Development Programme (UNDP) |
| KfW (Kreditanstalt für Wiederaufbau) |
The list above is drawn up under the exclusive responsibility of the rapporteur for opinion.
Where natural persons are identified in the list by their name, by their function or by both, the Chair in his capacity as rapporteur for opinion declares that he has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.
Procedure pages
How the committees handled the text, and how their members voted on it.
Procedure – committee asked for opinion 1 paragraph
| Title | Establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities | |
| References | COM(2025)0545 – C10-0166/2025 – 2025/0545(COD) | |
| Committee(s) responsible Date announced in plenary | BUDG 23.10.2025 | CONT 23.10.2025 |
| Opinion by Date announced in plenary | DEVE 23.10.2025 | |
| Rapporteur for opinion Date appointed | Niels Geuking 17.3.2026 | |
| Discussed in committee | 5.5.2026 | |
| Date adopted | 15.7.2026 | |
| Result of final vote | +: –: 0: | 15 3 4 |
Final vote by roll call by the committee asked for opinion 3 paragraphs
15 · For
- EPP
- Hildegard Bentele, Niels Geuking, Ondřej Kolář, Angelika Niebler, Paulius Saudargas
- Renew
- Barry Andrews, Charles Goerens, Hilde Vautmans
- S&D
- Robert Biedroń, Udo Bullmann, Marit Maij, Leire Pajín, Birgit Sippel
- Greens
- Erik Marquardt, Ana Miranda Paz
3 · Against
- ECR
- Małgorzata Gosiewska, Kristoffer Storm
- ESN
- Tomasz Froelich
4 · Abstained
- Patriots
- Marieke Ehlers, Viktória Ferenc
- The Left
- Damien Carême, Isabel Serra Sánchez