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Principles
We provide details of sources referred to in our audit and review reports, to allow readers to access them if they wish. This can be in the form of hyperlinks directly in the text, or in a footnote, when more detail is required (which can also include a hyperlink).
We also provide additional information that might interest readers, but which is not necessary to understand the main text.
When the reference is short and can be included in the body of the report without disturbing the flow of the text, we do so to avoid using a footnote.
We strive for a balanced approach that includes references when they are necessary, relevant and add value to the report. Over-using referencing clutters the text and may disrupt the flow of the report, distracting readers from the main messages.
For our review reports, which, by their nature, can include more references, we have the option of using endnotes to provide additional information, comments or citations that are not crucial to the main text but may be useful for interested readers. Another option is to prepare a bibliography.
For those not reading our reports online, and to mitigate the risk of broken or obsolete hyperlinks, we provide enough contextual information about the referenced source to allow readers to search for the source independently.
We are consistent in our approach to referencing within a document.
Instructions
Reference when necessary
Refer to source documents or other material, or to the location of useful additional information to improve the quality and usefulness of reports and opinions. When they are openly available online, link webpages and documents to the text of the report, or in the respective footnotes when used.
Do not include examples or additional text in footnotes – present these instead in the main text, in a box or in an annex. In this context, note that footnotes are included in the word count (no more than the maximum 10 000 words recommended for special and review reports).
Example of how to include text in the body of the report rather than in a footnote:
|
Instead of:
"The proposal also sets out possible result indicators22 and impact indicators for soil protection for member states’ reporting."
22 Proposed result indicators include: carbon storage in soils and biomass (R14), improving soils (R18), sustainable nutrient management (R21).
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Consider:
"The proposal also sets out possible result indicators (covering carbon storage in soils and biomass, improving soils and sustainable nutrient management), as well as impact indicators for soil protection for member states’ reporting."
|
In exceptional cases, consider including in a footnote information that is necessary, but which if included in the text, could spoil the flow. An example of this is a list of the member states in a sample.
When there are many documents or other material that a reader might find of interest (particularly in the case of reviews), consider providing a bibliography or endnotes at the back of the report rather than using footnotes.
Do not include references in [link title="executive%20summaries" link="%2Faware%2FPA%2FPages%2FReporting%2FExecutive-summary.aspx%23What-to-avoid-in-the-executive-summary" /]
, [link title="conclusions" link="%2Faware%2FPA%2FPages%2FReporting%2FConclusions.aspx" /]
and [link title="recommendations" link="%2Faware%2FGAP%2FPages%2FRecommendations.aspx" /]
sections, or the [link title="concluding%20remarks%20section" link="%2Faware%2Freview%2FPages%2FPreparing-review-reports.aspx" /]
of review reports.
Full documentation of references to evidence and sources needed for internal review and the clearing process are part of audit documentation. Do not retain these in the draft of the report intended for publication.
How to reference
ECA reports
Seek to refer to ECA reports in the body of the report, with a hyperlink. For example:
"In our [link new-window title="2021%20annual%20report" link="https%3A%2F%2Fwww.eca.europa.eu%2Flists%2Fecadocuments%2Fannualreports-2021%2Fannualreports-2021_en.pdf" /]
", ...
Alternatively, use a footnote:
1[link new-window title="2021%20annual%20report" link="https%3A%2F%2Fwww.eca.europa.eu%2Flists%2Fecadocuments%2Fannualreports-2021%2Fannualreports-2021_en.pdf" /]
, paragraphs 3.72-3.78.
When referring to an ECA special or review report, or an opinion, avoid including the full title and the number of the report in the main text. Paraphrase the subject of the report using the format, for example:
“In our special report on researching future EU defence spending, …”
Add the reference with a hyperlink in a footnote:
1[link new-window title="Special%20report%2010%2F2023" link="https%3A%2F%2Fwww.eca.europa.eu%2Fen%2Fpublications%2FSR-2023-10" /]
.
If a reference to a paragraph in the report is required:
“In our special report on European statistics, ...”
Add the paragraph reference in a footnote:
1[link new-window title="Special%20report%2026%2F22" link="https%3A%2F%2Fwww.eca.europa.eu%2Fen%2Fpublications%3Fdid%3D62590" /]
, paragraphs 1.2-1.6.
If including the full title of the ECA report is unavoidable, place it in a footnote and only write it out in full the first time you refer to it. Insert a colon after the report number, followed by the title in inverted commas. If repeating the reference in other footnotes later in the report, use the short version. Place the hyperlink under the number of the report or opinion, not under the words of the title:
Add the paragraph reference in a footnote:
1[link new-window title="Special%20report%2016%2F21" link="https%3A%2F%2Fwww.eca.europa.eu%2Fen%2Fpublications%2FSR21_16" /]
, “Common agricultural policy and climate – Half of EU climate spending but farm emissions are not decreasing”.
EU legislation
For opinions, it will usually be necessary to provide the full legal reference to EU legislation in the main text the first time it is mentioned, with a hyperlink to the online location. For example:
“…in Article 5(1) of [link new-window title="Decision%202020%2F2053%20on%20the%20system%20of%20own%20resources" link="link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2F%3Furi%3DCELEX%3A32020D2053" /]
,…”
Subsequent references can be abbreviated, and can be in the text, or in footnotes, as appropriate, for example:
“[link new-window title="Decision%202020%2F2053" link="link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2F%3Furi%3DCELEX%3A32020D2053" /]
states that...”
Keep the number of references to the main legislation that is the subject of the opinion to a minimum, since it is reasonable to assume that readers of the opinion will have read the legislation concerned
In audit and review reports, it is not necessary to include a full reference to EU legislation in the body of the report. When referring to a piece of legislation for the first time, include the type of legislation and its number in a footnote. Consider abbreviating the title unless it is already very concise. Place the hyperlink under the number of the legislation, not the title, for example:
“The Recovery and Resilience Facility was established by [link new-window title="Regulation%20(EU)%202021%2F241" link="link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2F%3Furi%3DCELEX%3A32021R0241" /]
.”
If referring to a specific article, place it first without a hyperlink, for example:
“The eligibility conditions are set out in Article 17 of [link new-window title="Regulation%20(EU)%202021%2F241" link="link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2F%3Furi%3DCELEX%3A32021R0241" /]
.”
Follow the same style if including the reference in a footnote.
Documents of other EU institutions and bodies
Shorten the title of the document in the text to indicate its content, without providing its date or information on any associated regulations or stating to whom it was addressed. Where applicable, include the document number in the footnote (e.g. COM(yyyy) xxx) with a hyperlink to the document. Do not use 'final' in the document number, for example:
“In the Commission report on a framework for the EU digital COVID certificate1,…”
1[link new-window title="COM(2021)%20649" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2F%3Furi%3DCELEX%3A52021DC0649" /]
.
Include only the necessary information. If you need to mention the year and author organisation because it is not clear, place the year and author after the hyperlinked title in the footnote, for example:
1[link new-window title="EMFF%20Implementation%20Report" link="http%3A%2F%2Fwww.bsec-bsvkc.org%2FDocuments%2FLibrary%2F6d5093cbadc74f67bf14c125f5ae078b.pdf" /]
, European Commission, 2020.
Material not from EU institutions and bodies
Hyperlinks to material from other sources may be less stable - more prone to changing or being removed - than links to documents or resources of EU institutions.
To address this risk, add a full reference to the source in a footnote. Include the author’s surname and initial(s) or first name, followed by a comma, the title of the document in italics and, where appropriate, the edition number, publisher, place of publication, year of publication and relevant pages. Consult examples in the [link new-window title="Interinstitutional%20Style%20Guide" link="http%3A%2F%2Fpublications.europa.eu%2Fcode%2Fen%2Fen-250904.htm" /]
.
Referring to websites
When referring readers to background or additional information on a website, include the hyperlink directly in the main text:
“… Through its [link new-window title="promotion%20campaigns" link="https%3A%2F%2Fagriculture.ec.europa.eu%2Fcommon-agricultural-policy%2Fmarket-measures%2Fpromotion-eu-farm-products_en%23decisions" /]
, the Commission helps EU farmers and the food industry to sell their farm products."
When using a website as a source reference for the report, use a footnote. Include the name of the individual or entity to whom the website belongs and, if applicable, the author of the webpage. Where there is no identifiable author or authoring body, use the title of the webpage or website. If the source data is liable to change over time, add the date on which we sourced the information, for example:
1[link new-window title="Single%20market%20scoreboard" link="https%3A%2F%2Fsingle-market-scoreboard.ec.europa.eu%2Fcountries%2Fbelgium_en" /]
, European Commission (20 January 2023).
If you need to refer to a source mentioned in the previous footnote, use “Ibid.” (meaning ‘in the same place’).
For example:
5Article 5(1) of the Financial Regulation.
6Ibid., Article 6(3).
In other cases, for example where the references are not in adjacent footnotes, repeat the source, or consider whether a footnote is really necessary.
Other factors
Be consistent in the presentational approach. For example, refer to documents of a given type consistently, either in the main text, or by using footnotes.
Avoid making too many references to a single document, for example a Commission regulation. Seek ways to not over-burden the report with references, for example with a single reference in the text at the beginning of a section of the report, and additional references only if necessary to make a new point.
The use of “see” is not necessary – such as in ‘see special report….’ – and can be left out.
Note that the recommended upper limit for the number of words in audit and review reports and for chapters of the annual report includes footnotes.
Use the functions in Eurolook to place footnotes in a text.
When including footnotes in annexes, continue with the numbering from the main text rather than start afresh for each annex. This will avoid having two footnotes with the same number. Note, however, that paragraph numbering does restart for each annexe.
When a superscript reference number to a footnote occurs at the end of a sentence or clause, it should always appear before the punctuation mark (comma, semi-colon, colon, full stop, dash) unless it follows a quote of which the punctuation mark is an integral part.
For further information on how to use footnotes, references or hyperlinks, contact the Document Management Group.
Resources
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