# Binding corporate rules 47(k) — GDPR — provision context

> Focused context for a single provision (47(k)), curated from overview.legal on 2026-08-22. Canonical: https://overview.legal/laws/gdpr/art-47#par-2-pnt-k
> Verify against the official text (EUR-Lex / wetten.overheid.nl) before relying on it.

Part of **Binding corporate rules** (GDPR, full article: https://overview.legal/laws/gdpr/art-47).

## Provision text

### 47(k)

the mechanisms for reporting and recording changes to the rules and reporting those changes to the supervisory authority;


## Topics on this provision

- **Supervisory Authorities** — https://overview.legal/topics/supervisory-authorities
  National data protection authorities and their powers
- **Supervision** — https://overview.legal/topics/toezicht
  Oversight and enforcement by supervisory authorities

## Cited by (exact-provision citations)

- **Opinion 21/2026 on the draft decision of the Irish Supervisory Authority regarding the Controller Binding Corporate Rules of the Flutter Group** (guidance) — https://overview.legal/posts/125670
- **Opinion 19/2026 on the draft decision of the Dutch Supervisory Authority regarding the Processor Binding Corporate Rules of the Rubrik Group** (guidance) — https://overview.legal/posts/125672
- **Opinion 18/2026 on the draft decision of the Dutch Supervisory Authority regarding the Controller Binding Corporate Rules of the Rubrik Group** (guidance) — https://overview.legal/posts/125673
- **Opinion 16/2026 on the draft decision of the Dutch Supervisory Authority regarding the Controller Binding Corporate Rules of the Infor Group** (guidance) — https://overview.legal/posts/125675
- **Opinion 17/2026 on the draft decision of the Dutch Supervisory Authority regarding the Processor Binding Corporate Rules of the Infor Group** (guidance) — https://overview.legal/posts/125676
- **Opinion 12/2026 on the draft decision of the Spanish Supervisory Authority regarding the Controller Binding Corporate Rules of the Santander Group** (guidance) — https://overview.legal/posts/125679
- **Opinion 9/2026 on the draft decision of the Dutch Supervisory Authority regarding the Controller Binding Corporate Rules of the Jacobs Douwe Egberts Group** (guidance) — https://overview.legal/posts/125677
- **Opinion 10/2026 on the draft decision of the Dutch Supervisory Authority regarding the Controller Binding Corporate Rules of the SLB Group** (guidance) — https://overview.legal/posts/125678
- **Opinion 11/2026 on the draft decision of the Belgian Supervisory Authority regarding the Controller Binding Corporate Rules of the Kuwait Petroleum Group** (guidance) — https://overview.legal/posts/125680
- **EDPS Opinion 4/2026 on the Proposal for a Regulation establishing a framework of measures to facilitate the transport of military equipment, goods and personnel across the Union** (guidance) — https://overview.legal/posts/51417
- **Opinion 8/2026 on the draft decision of the Dutch Supervisory Authority regarding the Controller Binding Corporate Rules of the IBM Group** (guidance) — https://overview.legal/posts/125686
- **Opinion 20/2026 on the draft decision of the Dutch Supervisory Authority regarding the Controller Binding Corporate Rules of the Fluor Group** (guidance) — https://overview.legal/posts/125671

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Generated by overview.legal · https://overview.legal/laws/gdpr/art-47#par-2-pnt-k · 2026-08-22