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Compliance check The compliance report shall include an assessment of: the policies and measures regarding possible trade-offs, including at least with other Union environmental objectives and strategies, such as those laid down in the 8th Environment Action Programme set out in Decision (EU) 2022/591 of the European Parliament and of the Council (), in the EU Biodiversity Strategy for 2030 and in the communication of the Commission of 11 October 2018 on a sustainable Bioeconomy for Europe: Strengthening the connection between economy, society and the environment; how Member States have taken into account the ‘do no significant harm’ principle when adopting their policies and measures to comply with their target set in accordance with Article 4(3) or their budget set in accordance with Article 4(4), to the extent relevant; the synergies between climate mitigation and adaptation, including policies and measures to reduce the vulnerability of land to natural disturbances and the climate; synergies between climate mitigation and biodiversity.

The compliance report shall also contain, where applicable, details on the intention to use the flexibilities referred to in Article 11 and related amounts, or on the use of such flexibilities and related amounts. Member States shall make the compliance reports publicly available in accordance with Article 28 of Regulation (EU) 2018/1999. In parallel to that comprehensive review, the Commission shall assess how the ‘do no significant harm’ principle has been taken into account under paragraph 1, point (b). In that regard, prior to its first assessment, the Commission shall issue guidance on the application of the ‘do no significant harm’ principle for the purpose of this Regulation.