Digital Services Act (DSA)
Table of Contents
Chapter I – GENERAL PROVISIONS
Chapter II – LIABILITY OF PROVIDERS OF INTERMEDIARY SERVICES
Chapter III – DUE DILIGENCE OBLIGATIONS FOR A TRANSPARENT AND SAFE ONLINE ENVIRONMENT
Chapter IV – IMPLEMENTATION, COOPERATION, PENALTIES AND ENFORCEMENT
Chapter V – FINAL PROVISIONS
Recitals (156)
Recital 49
(49) To ensure an adequate level of transparency and accountability, providers of intermediary services should make publicly available an annual report in a machine-readable format, in accordance with the harmonised requirements contained in this Regulation, on the content moderation in which they engage, including the measures taken as a result of the application and enforcement of their terms and conditions. However, in order to avoid disproportionate burdens, those transparency reporting obligations should not apply to providers that are micro or small enterprises as defined in Commission SME Definition Recommendation ( 25 ) and which are not very large online platforms within the meaning of this Regulation.