Article 38 Evaluation and review
1. By 14 December 2029 and every 5 years thereafter, the Commission shall carry out an evaluation of the enforcement and the implementation of this Regulation. The Commission shall present a report on the main findings to the European Parliament, the Council and to the European Economic and Social Committee. The evaluation shall in particular include an assessment of:
(a) whether the mechanism in place effectively contributes to the objective of this Regulation, as set out in Article 1;
(b) the cooperation between competent authorities, including within the Network, as well as all other relevant authorities in applying this Regulation;
(c) the effectiveness of international cooperation in contributing to the elimination of forced labour from global supply chains;
(d) the impact on businesses, and in particular on SMEs, including on their competitiveness of the procedures related to the investigations and decisions;
(e) the cost of compliance for economic operators, and in particular for SMEs;
(f) the overall costs and benefits and the effectiveness of the prohibition.
Where the Commission considers it appropriate, the report shall be accompanied by a legislative proposal for the amendment of the relevant provisions of this Regulation.