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Article 34 requires designated VLOPs and VLOSEs to assess systemic risks that are specific to their services and proportionate to the severity and probability of those risks. The risk categories include dissemination of illegal content, negative effects on fundamental rights, negative effects on civic discourse, electoral processes and public security, and negative effects involving gender-based violence, public health, minors, and physical or mental well-being.

The assessment also has to examine how the design and operation of the service influence those risks. For a practical record, map each risk to the affected surface, such as search ranking, recommender systems, ads delivery, content moderation, notice handling, marketplace listings, user reporting, account creation, age assurance, or high-reach sharing features.

The assessment should not stop at a risk register. Article 35 requires reasonable, proportionate, and effective mitigation measures tailored to the specific Article 34 risks, with particular consideration for fundamental-rights impacts.

Useful mitigation records show why a control was selected or rejected. Examples supported by the DSA include adapting service design or functioning, recommender systems, terms enforcement, content moderation processes, notice-processing resources, advertising systems, crisis response, and child-protection tools such as age verification, parental controls, abuse-signalling tools, or support tools where appropriate.

Keep evidence that lets the provider, auditor, Commission, and Digital Services Coordinator understand how the assessment was performed and why the mitigation response fits the risk. Article 34 requires supporting documents to be preserved for at least three years and communicated to the Commission and the Digital Services Coordinator of establishment on request.

A practical evidence pack should include the risk-assessment report, risk register, source data, internal controls, product and policy change logs, governance approvals, consultations used to design mitigations, and links to audit workpapers or audit implementation actions where available.

The risk assessment feeds a public accountability cycle. VLOPs and VLOSEs are subject to independent audits at least once a year. After receiving an audit report, they must make public the risk-assessment report, mitigation measures, audit report, audit implementation report, and information about consultations no later than three months after receipt, subject to the DSA rules on confidential information.

Supervision is not limited to public reports. The DSA also links the assessment to the compliance function, management-body oversight, Commission and Digital Services Coordinator access to supporting documents, data access for vetted researchers, and independent audit testing of internal controls and mitigation effectiveness.