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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

ITRE-AD-784361

Committee on Industry, Research and Energy · Rapporteur: Angelika Winzig

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The Committee on Industry, Research and Energy gives its opinion on the proposed regulation setting up a budget expenditure tracking and performance framework for Union programmes. It proposes amendments to simplify reporting, add a competitiveness spending target, keep flexibility for sectoral programmes, and protect Parliament's role over core elements. The amendments delete the proposed articles on climate and biodiversity, 'do no significant harm', social policies and gender equality, and delete the related annexes on climate and environment spending targets and on gender mainstreaming. They add a new Article 4a setting an overall competitiveness spending target of at least 41% of the total budget over the 2028-2034 multiannual financial framework, excluding defence and security spending from the calculation. They also require the Single Gateway to be set up within 3 months of entry into force, lower the disclosure threshold for financial instruments and budgetary guarantees to EUR 250 000, and require open, machine-readable data.

Committee position. The Committee on Industry, Research and Energy proposes amendments to the Commission proposal. It supports a harmonised framework but seeks to delete the climate, 'do no significant harm', social and gender equality provisions, add a 41% competitiveness spending target, allow additional sectoral indicators, and limit the Commission's delegated powers over core elements.

Key points

  1. The rapporteur supports the Commission's approach to a more harmonised framework for budget expenditure tracking and performance reporting, provided essential information is not lost and indicator cuts do not undermine assessment of spending.
  2. The opinion aims to improve transparency, rationalise performance reporting, reduce reporting requirements for final recipients and ease access to EU funding, especially for small and medium-sized enterprises (SMEs).
  3. The framework must stay aligned with the objectives, structures and implementation modalities of sectoral programmes, and final agreements on each programme must be reflected in the Performance Regulation.
  4. Sectoral programmes may provide additional performance indicators complementing those in Annex I, if consistent with the Regulation's objectives.
  5. The rapporteur considers the 'do no significant harm' principle and other horizontal requirements already anchored in the Financial Regulation, so new provisions would add burden and complexity without value.
  6. Core elements such as the list of intervention fields, EU coefficients, performance indicators in Annex I, environment-related spending targets and Single Gateway provisions should not be changeable by the Commission alone through delegated acts.
  7. The amendments delete the proposed articles on climate and biodiversity, 'do no significant harm', social policies and gender equality, and delete the annexes on climate and environment spending targets and on gender mainstreaming.
  8. A new Article 4a sets an overall competitiveness spending target of at least 41% of the total budget over the 2028-2034 multiannual financial framework, with defence and security spending excluded from the calculation.
  9. The amendments add a definition of 'Union added value', require reporting to improve quality rather than volume, and require reporting requirements on recipients to be proportionate while reducing administrative burden on final recipients.
  10. The Single Gateway must be set up within 3 months of entry into force, provide information on operations financed by the budget except support through financial instruments or budgetary guarantees below EUR 250 000, and offer open, machine-readable, searchable, downloadable and interoperable data.
  11. The amendments remove the delegated power to amend climate and environment spending targets and the list of programmes relevant for gender equality, and remove references to Articles 4 and 7 from the delegated acts provisions.
  12. The amendments require the Commission to publish a mid-term implementation report for each programme or activity, continuously review the evaluation methodology, and ensure result indicators are proportionate to avoid burden on beneficiaries.

Who is affected

  • Small and medium-sized enterprises (SMEs), which face disproportionate administrative and reporting requirements and should get better access to Union funding.
  • Final recipients of Union funds, for whom reporting requirements should be proportionate and administrative burden reduced.
  • Member States and third countries implementing the budget through plans, which should benefit from further flexibility.
  • The Commission, which must set up the Single Gateway, publish mid-term implementation reports and provide open data.
  • The European Parliament and the Council, whose role as co-legislators over core elements of the framework should be preserved.

Figures and deadlines

  • At least 25% reduction of administrative burden for all companies.
  • At least 35% reduction of administrative burden for small and medium-sized enterprises (SMEs).
  • At least 41% of the total amount of the budget on competitiveness objectives over the 2028-2034 multiannual financial framework.
  • EUR 250 000 threshold below which support through financial instruments or budgetary guarantees is excepted from Single Gateway information.
  • Single Gateway to be set up within 3 months from the entry into force of the Regulation.
  • Climate coefficients: 100% for substantial contribution, 40% for non-marginal positive contribution, 0% for neutral impact.

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