Commission Delegated Regulation (EU) 2021/2106 of 28 September 2021 on supplementing Regulation (EU) 2021/241 of the European Parliament and of the Council establishing the Recovery and Resilience Facility by setting out the common indicators and the detailed elements of the recovery and resilience scoreboard

Article 1

Content of the recovery and resilience scoreboard and list of common indicators

The scoreboard shall display the progress of the implementation of the recovery and resilience plans in each of the six pillars referred to in Article 3 of Regulation (EU) 2021/241, to be measured in particular by:

(a) the fulfilment of milestones and targets, reflecting the implementation of the reforms and investments set out in the adopted Council implementing decisions, by listing the milestones and targets that have been satisfactorily fulfilled, counting their number, and displaying the percentage over the total number of milestones and targets set out in those Council implementing decisions. In this context it can also be reported on how the fulfilment of the milestones and targets contributes to the implementation of relevant country specific recommendations;

(b) the expenditure financed by the Facility, also under each of the pillars referred to in Article 3 of Regulation (EU) 2021/241, incorporating social expenditures based on the methodology defined in the Commission Delegated Regulation (EU) 2021/2105 (¹), based on the break-down of the estimated expenditure provided in the approved recovery and resilience plans;

(c) the status of each recovery and resilience plan;

(d) the progress with the disbursement of the financial contributions and loans;

(e) thematic analyses of measures included in recovery and resilience plans and examples illustrating the progress of the implementation under the six pillars;

(f) common indicators, as set out in Annex, to be used for reporting on the progress and for the purpose of monitoring and evaluation of the Facility towards the achievement of the general and specific objectives.

Article 2

Reporting

Article 3

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX

The common indicators will reflect the progress towards the objectives of the Facility under the reforms and investments included in the recovery and resilience plans. A measure can contribute to several of the common indicators. Should a Member State’s recovery and resilience plan contain no measure contributing to some of the below indicators, it shall discuss with the Commission to decide whether to report on the indicator as ‘non-applicable’.