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Title page 1

Contents 4

Foreword by the Chair 5

1. The Board 7

1.1. The work of the Board in 2025 11

1.2. Outreach and advisory activities 14

2. Observations and challenges in impact assessments and evaluations in 2025 16

2.1. Impact assessments 17

2.1.1. Observations and challenges 17

2.1.2. Observed quality difference of resubmitted files 22

2.1.3. Quantification of impacts 22

2.2. Evaluations: observations and challenges 23

2.2.1. General observations 23

2.2.2. Types of impacts assessed and quantification of costs and benefits in evaluations 27

2.3. Conclusions 28

3. Special features - Challenges of evidence base for impact assessments 30

3.1. Introductory remarks 31

3.2. Observations from the scrutiny work of the Board 32

3.3. Concluding remarks 35

ANNEX 1. Impact assessments and Evaluations 2025 39

ANNEX 2. Acronyms 42

ANNEX 3. Glossary 44

ANNEX 4. Examples of digital observational data 47

Tables 12

Table 1. Opinions issued by the Board in 2025 12

Table 2. Overview of Board regulatory scrutiny work by year, 2016-2025 13

Table 3. Evaluation Scrutiny 2025 vs 2019-2024 13

Figures 8

Figure 1. The Regulatory Scrutiny Board's role in the preparatory stages of the EU law-making cycle 8

Figure 2. Types of opinion for impact assessments at first submission per year 17

Figure 3. Average quality of impact assessments at first submission per year 18

Figure 4. Quality of impact assessments at first submission by quality component, 2025 18

Figure 5. Evolution of impact assessment average quality at first, second submission and ISC stage 22

Figure 6. Quantification of costs and benefits in draft impact assessments 2025 vs 2017-24 23

Figure 7. Share of positive, positive with reservation, negative opinions for evaluations, 2017-2025 23

Figure 8. Average quality score of evaluations, 2020-24 compared to 2025 24

Figure 9. Quality of evaluations at first submission by quality component, 2025 25

Figure 10. Types of impacts assessed in evaluations - 2025 compared to 2018-2024 27

Figure 11. Quantification of costs and benefits in scrutinised evaluations, 2025 vs 2017-2024 27

Boxes 10

BOX 1. THE REGULATORY SCRUTINY BOARD AT A GLANCE 10

BOX 2. HOW THE BOARD PROCESS WORKS 10

BOX 3. TYPES OF OPINION(S) 11

BOX 4. MFF PROPOSALS 12

BOX 5. LESSONS LEARNT FROM THE 2025 UPSTREAM MEETINGS 15

BOX 6. THE BOARD'S REPORTING AND MONITORING SYSTEM IN 2026 - UPCOMING CHANGES 28

BOX 7. EVIDENCE, OBSERVATIONAL AND OPINION DATA 31

BOX 8. LIMITATIONS OF OPINION DATA 33