In view of the key role that transparency plays in the framework provided for by this Regulation, it is important to lay down specific requirements regarding transparency reporting. Providers of intermediary services should submit, on an annual basis, at least, reports containing information about their own activities to foster transparency, including about content moderation. Those reports should be clear, easily accessible and easily comprehensible, contain meaningful and sufficient information enabling recipients of the service and competent authorities, including the Commission and the Board, to understand and monitor the implementation of the various obligations laid down by this Regulation. Providers should ensure that such transparency reports are easily accessible to competent authorities and to the public at large by means of a dedicated section on their online interface, which is directly and easily accessible. To ensure the public availability of such transparency reports, the Commission should maintain a publicly accessible database of such reports and make them available in an easily accessible, user-friendly and machine-readable format. The Commission may specify in implementing acts the structure and the format of the reports, as well as the modalities of their publication. Providers of intermediary services should be able to use the European Reporting Format, where available.