Changes from plenary report to adopted text

The European Parliament,

– having regard to Articles 2 and 3 of the Treaty on European Union,

– having regard to Articles 8, 10 and 19 of the Treaty on the Functioning of the European Union (TFEU),

– having regard to Articles 21 and 23 of the Charter of Fundamental Rights of the European Union,

– having regard to Council Regulation (EU, Euratom) 2024/765 of 29 February 2024 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to Council Regulation (EU, Euratom) 2022/2496 of 15 December 2022 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to its resolution of 3 October 2023 on the proposal for a mid-term revision of the multiannual financial framework 2021-2027,

– having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources, and in particular point 16(f) thereof,

– having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union, and in particular Article 33 thereof,

– having regard to the Commission proposal of 16 July 2025 for a Council regulation laying down the multiannual financial framework for the years 2028 to 2034 (COM(2025)0571),

– having regard to the Commission proposal of 16 July 2025 for a regulation of the European Parliament and of the Council establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities (COM(2025)0545) and the accompanying impact assessment report of 16 July 2025 (SWD(2025)0590),

– having regard to the Commission staff working document of 3 November 2021 entitled ‘Better Regulation Guidelines’ (SWD(2021)0305),

– having regard to the Commission communication of 5 March 2020 entitled ‘A Union of Equality: Gender Equality Strategy 2020-2025’ (COM(2020)0152),

– having regard to the 2025 report of the Commission on gender equality in the EU,

– having regard to the Commission communication of 7 March 2025 entitled ‘A Roadmap for Women’s Rights’ (COM(2025)0097),

– having regard to its resolution of 21 January 2021 on the EU Strategy for Gender Equality,

– having regard to its resolution of 10 March 2022 on gender mainstreaming in the European Parliament – annual report 2020,

– having regard to its resolution of 2 April 2025 on general guidelines for the preparation of the 2026 budget, Section III – Commission,

– having regard to its resolution of 7 May 2025 on a revamped long-term budget for the Union in a changing world,

– having regard to the Commission’s statement of estimates for the financial year 2026 of 4 June 2025 (SEC(2025)0250),

– having regard to the programme performance statements of operational expenditure included in working document part I of June 2025 accompanying the draft general budget of the European Union for the financial year 2026 (COM(2025)0300),

– having regard to the Commission’s Annual Management and Performance Report for the EU Budget – Financial Year 2021 (COM(2022)0401),

– having regard to the Commission’s Annual Management and Performance Report for the EU Budget – Financial Year 2022 (COM(2023)0401),

– having regard to the Commission’s Annual Management and Performance Report for the EU Budget – Financial Year 2023 (COM(2024)0401),

– having regard to the Commission’s Annual Management and Performance Report for the EU Budget – Financial Year 2024 (COM(2025)0824),

– having regard to European Court of Auditors Special Report 10/2021 of 26 May 2021 entitled ‘Gender mainstreaming in the EU budget: time to turn words into action’,

– having regard to the European Parliamentary Research Service briefing of February 2025 entitled ‘Gender-responsive budgeting: State of play and opportunities for the European Parliament’s 10th term’,

– having regard to the study requested by its Committees on Budgets and Budgetary Control entitled ‘European Union gender budgeting – state of play 2024’,

– having regard to the workshop of 25 June 2025 requested by the Committee on Budgetary Control entitled ‘Implementation of the gender mainstreaming methodology in the EU budget’,

– having regard to the written answers provided by the then Commissioner-designate for Budget, Anti-Fraud and Public Administration during the period of confirmation hearings in 2024,

– having regard to the Beijing Declaration and Platform for Action (1995),

– having regard to the final report of the Group of Specialists on Gender Budgeting of the Council of Europe (2005),

– having regard to the activities of the European Institute for Gender Equality (EIGE) and its publications,

– having regard to Rule 55 of its Rules of Procedure,

– having regard to the report of the Committee on Budgetary Control (A10-0212/2025),

A. whereas gender equality is an objective of the EU enshrined in its primary law and a principle that should be at the core of all EU policies;

B. whereas gender mainstreaming is a globally recognised strategy to ensure the integration of a gender perspective when designing, implementing and evaluating all policies, programmes and measures, in order to promote gender equality and combat discrimination;

C. whereas gender budgeting is defined by the Council of Europe as being a gender-based assessment of budgets incorporating a gender perspective at all levels of the budgetary process and restructuring revenue and expenditure in order to promote gender equality;

D. whereas the EIGE describes gender budgeting as a tool that allows policymakers to promote accountability and transparency, increase the balanced participation of all genders in the budget process and advance gender equality;

E. whereas the European Court of Auditors has pointed out that the EU’s 2014-2020 multiannual financial framework (MFF) did not adequately take gender equality into account;

F. whereas the integration of gender equality as a horizontal priority in the EU budget is a long-standing issue of concern in both the Committee on Budgetary Control and Parliament, and is considered a key criterion with which to assess the implementation of the EU budget and its sound financial management, performance and proportionality;

G. whereas gender mainstreaming in the EU budget is reinforced under the Interinstitutional Agreement accompanying the 2021-2027 MFF, including through requirements to strengthen the assessment of gender impact in impact assessments and evaluations under the Better Law-Making framework, and to develop a pilot methodology to measure expenditure relevant to the promotion of gender equality at programme level as of 2023;

H. whereas the pursuit of gender equality requires an intersectional approach to gender budgeting that takes into account the compounded discrimination faced by women belonging to racialised groups, persons with disabilities, LGBTIQ+ people and migrants, to ensure that EU spending promotes equality across all dimensions;

I. whereas the family is the fundamental unit of society and plays a critical role in fostering the well-being, stability and development of individuals, communities and nations; whereas it is essential, therefore, that EU horizontal policies actively promote and support it;

K. whereas the EIGE has reported that there has been a concerning decline in Member States’ efforts to implement gender mainstreaming since 2021, a trend that should not be mirrored at EU level;

L. whereas the systematic integration of ex ante gender equality impact assessments and mitigation measures into the EU’s policymaking processes is necessary to ensure that future initiatives promote gender equality and do not worsen it;

M. whereas democratic institutions must reflect the diversity of society, most importantly in the composition of their staff;

N. whereas gender balance remains an unachieved objective at numerous, crucial levels of decision-making;

O. whereas the Beijing Declaration and Platform for Action calls for the integration of a gender perspective into budgetary decisions at all levels, and whereas the EU is committed to applying its principles, particularly to ensure that public resources contribute effectively to gender equality and women’s empowerment across all policy areas;

General remarks

1. Welcomes the fact that in line with its binding commitments, and following Parliament’s repeated calls, the Commission has developed a pilot methodology to track and measure expenditure related to gender equality at programme level in the 2021-2027 MFF, with a view to improving gender mainstreaming in the Commission’s budget process and enhancing how policy design and resource allocation advance gender equality objectives;