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1. The Reform Agendas shall in particular set out the following elements, which shall be reasoned and substantiated:

(a) measures constituting a coherent, comprehensive and adequately balanced response to the objectives set out in Article 3, including structural reforms, investments, and measures to ensure compliance with preconditions referred to in Article 5, where appropriate;

(b) an explanation of how the measures are consistent with the general principles referred to in Article 4, as well as the requirements, strategies, plans and programmes referred to in Articles 4 and 11;

(c) an explanation of how the measures are expected to further strengthen the fundamentals of the enlargement process as referred to in Article 3(2), point (a), including the rule of law, fundamental rights and the fight against corruption;

(d) an indicative list of investment projects and programmes intended for financing under the WBIF, including respective overall investment volumes and envisaged timelines for implementation;

(e) an explanation of the extent to which the measures are expected to contribute to climate and environmental objectives and their compatibility with the principle ‘do no significant harm’;

(f) an explanation of the extent to which the measures are expected to contribute to digital transformation;

(g) an explanation of the extent to which the measures are expected to contribute to education, training, employment and social objectives;

(h) an explanation of the extent to which the measures are expected to contribute to gender equality and the empowerment of women and girls, and the promotion of women and girls’ rights;

(i) for the reforms and investments, an indicative timetable, and the envisaged payment conditions for the release of funds in the form of measurable qualitative and quantitative steps planned to be implemented by 31 August 2027 at the latest;

(j) an explanation of how the measures are expected to contribute to a progressive and continuous alignment with the CFSP, including Union restrictive measures;

(k) the arrangements for the effective monitoring, reporting and evaluation of the Reform Agenda by the beneficiary, including the proposed measurable qualitative and quantitative steps and relevant indicators set out in paragraph 2;

(l) an explanation of the beneficiary’s system to effectively prevent, detect and correct irregularities, fraud, corruption, including high-level corruption, and conflicts of interest and to enforce State aid control rules, and the proposed measures to address existing deficiencies in the first years of the implementation of the Reform Agenda;

(m) for the preparation and, where available, for the implementation of Reform Agendas, a summary of the consultation process, conducted in accordance with the beneficiaries’ legal framework, of relevant stakeholders, including beneficiaries’ parliaments, local and regional representative bodies and authorities, social partners and civil society organisations, and how the input of those stakeholders is reflected in Reform Agendas;

(n) a communication and visibility plan on the Reform Agendas for the local audiences of the beneficiaries;

(o) any other relevant information.

2. The Reform Agendas shall be results-based and include indicators for assessing progress towards the achievement of the general and specific objectives set out in Article 3. Those indicators shall be based, where appropriate and relevant, on internationally agreed indicators and those already available related to the beneficiaries’ policies. Indicators shall also be coherent, to the extent possible, with the key corporate indicators included in the IPA III Results Framework, in the EFSD+ Results Measurement Framework and in the WBIF.