PT Journal AU Miller, M Klingner, S TI Transparency Reports of European CMOs: Between legislative aspirations and operational reality – comparability impending factors and solution strategies SO JIPITEC PY 2022 BP 160 EP 174 VL 13 IS 2 DE Directive 2014/26/EU; collecting societies; collective management organisations; copyrights; transparency reports AB Directive 2014/26/EU set out the right of rightholders to authorise collective manage¬ment organisations (CMOs) within the European Eco-nomic Area that are best suited to their needs. To this end, the Directive established a harmonised gov¬ernance framework for CMOs to ensure, among other things, transparency towards their stakeholders. Transparency is a key factor for inducing competition and efficiency in the collective rights management (CRM) market. For this reason publishing various business details became mandatory for CMOs in the EU. Especially information on “categories of rights” and “type[s] of use” are of great relevance for right¬holders and licensees, as these are subject-matters of their interaction with CMOs. However, evaluating the disclosure of information on these subjects in the transparency reports of 21 music copyright CMOs of the EU, we find the terminology and the structure of information to be very heterogeneous. This makes comparative assessments very labour-intensive, po¬tentially biased, inaccurate and highly inefficient. To this end, we present the use of controlled vocabular¬ies as a strategy to harmonise the way this informa-tion is reported. ER