The 2028-2034 EU budget will feature a more robust common performance framework to monitor how the budget is spent and what results it achieves, based on simpler rules. This will increase transparency, accountability and consistency, reduce administrative burden, and foster a simpler, more effective delivery of EU priorities.
Why is this a priority?
Clear, reliable and timely information on how the EU budget is being used and what results it delivers is essential for transparency and accountability. A robust performance framework helps maximise the effectiveness and efficiency of every euro invested, ensuring that budgetary resources are aligned with strategic priorities and directed where they deliver the greatest results.
What is the Commission proposing?
• A target of 35% of expenditure in the next MFF for promoting climate and environmental objectives.
• A stronger, simpler, and more consistent framework for supporting horizontal policies and principles (including climate and environment, do no significant harm, and gender equality), tracking budget expenditure and monitoring performance.
• A strengthened framework for monitoring expenditure and the performance of the EU budget.
• A Single Gateway: one portal for all information on the EU budget, including financing opportunities, as well as performance and achievements by the EU budget.
• To reduce administrative burden and improve transparency and accountability, in line with the 2024 Financial Regulation.
Budget expenditure tracking and performance framework | ||
| 1. Horizontal principles | 2. Monitoring | 3. Reporting |
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What does it mean in terms of simplification?
The proposed regulation will deliver important simplifications across the following dimensions:
Harmonised horizontal provisions and principles | Common methodology to track EU budget expenditure | Common list of performance indicators |
| A single approach to implement climate and environment, do no significant harm principle, social policies and gender equality | A single methodology to monitor the expenditure supporting climate mitigation, climate adaptation, environment, and social objectives | Streamlined output and result indicators, moving from over 5000 to around 900 indicators, and allowing aggregation at EU budget level |
A single report on performance | A single gateway portal | Streamlined evaluations |
| From 32 programme-specific reporting requirements to a single performance report: the Annual Management and Performance Report. | Merging over 30 portals and dashboards into a single entry point for funding opportunities and EU budget performance information | Implementation report replacing mid-term evaluation |
Documents
- Factsheet: a new performance framework
- Commission proposal for a Performance Regulation
- Impact assessment supporting Commission proposal for a Performance Regulation
The consultation on the do no significant harm principle
The European Commission has launched a consultation on the envisaged approach for applying the ‘do no significant harm’ (DNSH) principle under the 2028-2034 Multiannual Financial Framework (MFF) in the EU. This consultation will help the Commission prepare, by 1 January 2027, a single and simple guidance on the application of the DNSH principle. In accordance with the Union’s financial rules, this principle applies where feasible and appropriate to programmes and activities funded from the Union budget. This guidance will be part of the Commission’s broader effort to make horizontal principles apply in a more consistent way across the EU budget.
The ‘do no significant harm’ (DNSH) principle defines the environmental and climate conditions EU funds should apply. It means that EU money should not support activities that cause significant harm to the Union’s environmental and climate objectives.
The DNSH guidance aims to define a clearer, more predictable and more enforceable framework for applying this safeguard across the next MFF. It will replace the current fragmented approach applied under the current budget, which has too often created administrative burden, complexity and legal uncertainty.
The consultation is open for 9 weeks, until 16 September, to gather feedback from all stakeholders to ensure that the approach is clear, balanced and implementable. The concept paper below outlines the envisaged approach for the upcoming DNSH guidance in the EU. The consultation in EU survey is based on this concept paper. A separate targeted consultation with implementing partners will be carried out on DNSH conditions for third countries after the summer.