The publishing deadline for the first transparency report by very large online platforms (VLOPs) and search engines (VLOSEs) under Arts. 15, 24, and 42 of the EU's Digital Services Act (DSA) has been met, with all 19 platforms publishing their reports. Seven platforms (Amazon, LinkedIn, TikTok, Pinterest, Snapchat, Zalando, and Bing) met this obligation ahead of the deadline. The Transparency Reports and a Commission database aim to ensure accountability and transparency over content moderation online for the benefit of citizens, researchers, and regulators. This will have a significant impact on public accountability and control.

The transparency reports include information concerning content moderation on the platforms' services, with the number of notices they receive from users (and once in place, trusted flaggers), the number of pieces of content taken down on the platform's own initiative, the number of orders they receive from all relevant national judicial or administrative authorities, and the accuracy and rate of error of their automated content moderation systems. In addition, the reports provide information on content moderation teams, including their qualifications and linguistic expertise.

VLOPs and VLOSEs must publish these transparency reports every six months following their designation. Annual transparency reports will also have to be published by intermediary services and smaller platforms (those with less than 45 million users), but only from February 2024. They will also be covered by the Digital Services Act.