Article 12 — Monitoring and reporting

1. The Commission shall monitor continuously the management and implementation of the 2026-2027 Euratom Programme. In order to enhance transparency, those data shall be made publicly available in an accessible manner on the Commission’s webpage in accordance with the latest update of those data. Indicators to report on an annual basis on the progress of the 2026-2027 Euratom Programme towards the achievement of the objectives laid down in Article 3 are set out in Annex II along impact pathways. 2. To ensure the effective assessment of the 2026-2027 Euratom Programme’s progress towards the achievement of its objectives, the Commission shall adopt implementing acts concerning the implementation of the monitoring and evaluation framework, in particular by setting baselines and targets in accordance with Annex II. Those implementing acts shall be adopted in accordance with the advisory procedure pursuant to Article 16(3). 3. The performance reporting system shall ensure that data for monitoring the implementation and the results of the 2026-2027 Euratom Programme are collected efficiently, effectively and in a timely manner without increasing the administrative burden on beneficiaries. To that end, proportionate reporting requirements shall be imposed on recipients of Community funds and, where appropriate, on Member States.