# Transparency reporting obligations — DSA — context bundle > Focused context for a single provision, curated from overview.legal on 2026-08-22. Canonical page: https://overview.legal/laws/dsa/art-42 > Every item cites its source. Verify against the official text (EUR-Lex / wetten.overheid.nl) before relying on it. ## Provision ### Transparency reporting obligations — Transparency reporting obligations *DSA, dsa-art-42-en — https://overview.legal/laws/dsa/art-42* 1. Providers of very large online platforms or of very large online search engines shall publish the reports referred to in Article 15 at the latest by two months from the date of application referred to in Article 33(6), second subparagraph, and thereafter at least every six months. 2. The reports referred to in paragraph 1 of this Article published by providers of very large online platforms shall, in addition to the information referred to in Article 15 and Article 24(1), specify: a) the human resources that the provider of very large online platforms dedicates to content moderation in respect of the service offered in the Union, broken down by each applicable official language of the Member States, including for compliance with the obligations set out in Articles 16 and 22, as well as for compliance with the obligations set out in Article 20; b) the qualifications and linguistic expertise of the persons carrying out the activities referred to in point (a), as well as the training and support given to such staff; c) the indicators of accuracy and related information referred to in Article 15(1), point (e), broken down by each official language of the Member States. - The reports shall be published in at least one of the official languages of the Member States. 3. In addition to the information referred to in Articles 24(2), the providers of very large online platforms or of very large online search engines shall include in the reports referred to in paragraph 1 of this Article the information on the average monthly recipients of the service for each Member State. 4. Providers of very large online platforms or of very large online search engines shall transmit to the Digital Services Coordinator of establishment and the Commission, without undue delay upon completion, and make publicly available at the latest three months after the receipt of each audit report pursuant to Article 37(4): a) a report setting out the results of the risk assessment pursuant to Article 34; b) the specific mitigation measures put in place pursuant to Article 35(1); c) the audit report provided for in Article 37(4); d) the audit implementation report provided for in Article 37(6); e) where applicable, information about the consultations conducted by the provider in support of the risk assessments and design of the risk mitigation measures. 5. Where a provider of very large online platform or of very large online search engine considers that the publication of information pursuant to paragraph 4 might result in the disclosure of confidential information of that provider or of the recipients of the service, cause significant vulnerabilities for the security of its service, undermine public security or harm recipients, the provider may remove such information from the publicly available reports. In that case, the provider shall transmit the complete reports to the Digital Services Coordinator of establishment and the Commission, accompanied by a statement of the reasons for removing the information from the publicly available reports. ## Related recitals ### Recital 156 — European Data Protection Supervisor consultation The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council (36) and delivered an opinion on 10 February 2021 (37), ## Guidance ### Opinion 13/2026 on the draft decision of the Office of the Data Protection Ombudsman (FI SA) regarding the approval of the requirement for accreditation of a certification body pursuant to Article 43(3) GDPR *EDPB — https://overview.legal/posts/125674* Opinion 13 /2026 on the draft decision of the Office of the Data Protection Ombudsman (FI SA) regarding the approval of the requirement for accreditation of a certification body pursuant to Article 43(3) GDPR Adopted on 15 April 2026 1 | Adopted 2 | Adopted The European Data Protection Board has adopted the following statement: Having regard to Article 43(3), 63, Article 64 (1)(c) and Article 64(3) - (8) of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016… ### Opinion 15/2026 on the Europrivacy certification criteria regarding their approval by the Board as European Data Protection Seal to be used as tool for transfers pursuant to Articles 42 and 46 GDPR *EDPB — https://overview.legal/posts/125681* Opinion 15 / 2026 on the Europrivacy certification criteria regarding their approval by the Board as European Data Protection Seal to be used as tool for transfers pursuant to Articles 42 and 46 GDPR Adopted on 15 April 2026 1 | Adopted 2 | Adopted The European Data Protection Board Having regard to Article 63, Article 64(2), Article 42 and Article 46 of the Regulation 2016/679/EU of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to… ### Opinion 14/2026 on the Europrivacy certification criteria regarding their approval by the Board as European Data Protection Seal pursuant to Article 42.5 GDPR *EDPB — https://overview.legal/posts/125682* Opinion 14 / 2026 on the Europrivacy certification criteria regarding their approval by the Board as European Data Protection Seal pursuant to Article 42.5 GDPR Adopted on 15 April 2026 1 | Adopted 2 | Adopted The European Data Protection Board Having regard to Article 63, Article 64 (2) and Article 42 of the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free… ### Report on stakeholder event on processing of personal data to target or deliver political advertisements *EDPB — https://overview.legal/posts/125684* Report on stakeholder event on processing of personal data to target or deliver political advertisements 27 March 2026 1. Background The EDPB organised an online stakeholder event on 27 March 2026 to collect stakeholders’ input on processing of personal data to target or deliver political advertisements. The objective was to engage with stakeholders at an early stage of drafting the EDPB Guidelines on the processing of personal data to target or deliver political advertisements (Chapter III of… ### EDPB-werkprogramma: vier pijlers met plannen voor richtsnoeren over AI, anonimisering en *EDPB — https://overview.legal/posts/53737* Het werkprogramma is opgebouwd rond vier pijlers: Pijler I: richt zich op harmonisatie en compliance: praktische guidance, templates (voor o.a. DPIA's, dataleknotificaties, privacy notices) en specifieke ondersteuning voor het mkb. Pijler II: draait om handhaving en samenwerking tussen toezichtho... ## Related topics - **Transparency** — https://overview.legal/topics/transparantie ## Legal Framework - **Transparency Reporting Obligations Overview** — https://overview.legal/topics/transparency-reporting-obligations-overview ## Legal Framework - **DSA Transparency** — https://overview.legal/topics/dsa-transparency-reporting-obligations ## Legal Framework --- Generated by overview.legal · https://overview.legal/laws/dsa/art-42 · 2026-08-22