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OPINION (COM(2025)0545 – C100166/2025 – 2025/0545(COD))

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

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Committee on Economic and Monetary Affairs · Rapporteur: Janusz Lewandowski

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The Committee on Economic and Monetary Affairs proposes amendments to a proposed regulation setting up a budget expenditure tracking and performance framework for Union programmes. The amendments remove references to the 'do no significant harm' principle and gender equality rules, and delete related recitals, articles and annexes. They also change the text on energy and climate resilience, add definitions of 'recipient', 'final recipient' and 'beneficiary', and adjust rules on evaluations, indicators and delegated acts.

Committee position. The committee proposes amendments to the lead Committee on Budgets that remove the 'do no significant harm' and gender equality provisions, delete related recitals, articles and annexes, and adjust rules on energy, definitions, evaluations, indicators and delegated acts.

Key points

  1. Amendment 1 removes from Recital 1 the aim of ensuring uniform application of the 'do no significant harm' and gender equality principles, and the Commission's power to add monitoring elements.
  2. Amendment 2 deletes Recital 5, which required the Commission to provide technical guidance on the 'do no significant harm' principle by 1 January 2027.
  3. Amendment 3 rewrites Recital 6 to focus on investing in all relevant energy sources for a diversified energy mix, affordable energy and Member States' energy security, and on crisis preparedness.
  4. Amendments 4 and 5 delete Recital 7 on the European Pillar of Social Rights and Recital 8 on gender equality, including the gender mainstreaming methodology and gender-disaggregated data.
  5. Amendment 6 deletes Recital 12 on climate change, natural hazards, health emergencies, security threats and preparedness strategies.
  6. Amendments 7 and 8 add that assigning a more specific intervention field and developing methodologies for avoided greenhouse gas emissions should not create additional complexity or administrative burden, including on businesses.
  7. Amendment 9 removes gender equality from Recital 22 and limits references to third-country plans to Union candidate countries, potential candidates and neighbourhood East countries, with flexibility for third countries.
  8. Amendment 10 removes from Recital 25 the delegated power to amend the specific climate and environment spending targets in Annex III and the list of programmes relevant for gender equality in Annex IV.
  9. Amendment 11 removes the 'do no significant harm' and gender equality principles from Article 1(2), leaving other horizontal principles on working and employment conditions and climate and biodiversity.
  10. Amendments 13 to 15 add definitions of 'recipient', 'final recipient' and 'beneficiary', including for the NRP Plan, Interreg Plan, financial instruments and the common agricultural policy.
  11. Amendments 17 to 20 limit the Commission's delegated power to amend Annex I only, add territorial effects to evaluations, require use of existing data, and delete the delegated power to amend Article 12.
  12. Amendments 21 to 28 delete Article 13 on 'do no significant harm' and gender equality assessments, adjust indicator rules, delete delegated powers on Annex V, set the delegated period from 1 January 2028, and delete Annexes III and IV.

Who is affected

  • Member States and third countries preparing plans, which would no longer provide 'do no significant harm' or gender equality assessments.
  • The Commission, whose delegated powers would be narrowed and whose guidance deadline on 'do no significant harm' would be removed.
  • Beneficiaries, recipients and final recipients, for whom new definitions are added.
  • Businesses, which should not face additional administrative burden from new methodologies.

Figures and deadlines

  • 1 January 2027: deadline for Commission technical guidance on 'do no significant harm', deleted by Amendment 2.
  • 1 January 2028: start of the period for the Commission's power to adopt delegated acts.

Legal basis: Article 322(1), point (a), of the Treaty on the Functioning of the European Union.