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1. By 14 December 2029 and every 5 years thereafter, the Commission shall carry out an evaluation of the enforcement and the implementation of this Regulation. The Commission shall present a report on the main findings to the European Parliament, the Council and to the European Economic and Social Committee. The evaluation shall in particular include an assessment of:

(a) whether the mechanism in place effectively contributes to the objective of this Regulation, as set out in Article 1;

(b) the cooperation between competent authorities, including within the Network, as well as all other relevant authorities in applying this Regulation;

(c) the effectiveness of international cooperation in contributing to the elimination of forced labour from global supply chains;

(d) the impact on businesses, and in particular on SMEs, including on their competitiveness of the procedures related to the investigations and decisions;

(e) the cost of compliance for economic operators, and in particular for SMEs;

(f) the overall costs and benefits and the effectiveness of the prohibition. Where the Commission considers it appropriate, the report shall be accompanied by a legislative proposal for the amendment of the relevant provisions of this Regulation.

2. The report shall also assess whether the scope needs to be enlarged to include services ancillary to the extraction, harvesting, production or manufacturing of products.

3. As part of the assessment under paragraph 1, point (a), the report shall cover the impact of this Regulation on victims of forced labour, with particular regard to the situation of women and children. The assessment of this impact shall be based on regular monitoring of information from international organisations and relevant stakeholders.

4. In its report, the Commission shall further assess the need for a specific mechanism to address and remediate forced labour, including an impact assessment for the implementation of such a mechanism.