U.K. media regulator Ofcom has published its final transparency reporting guidance, outlining how it will implement the Online Safety Act’s requirements for online platforms to disclose annual reports on their safety practices, particularly those aimed at protecting children from harm.

The new guidance is part of Phase 3 of Ofcom’s rollout of the online safety regime and follows a public consultation process that concluded in October 2024. The updated framework applies to platforms classified as “categorised services,” which include social media, search engines, and adult content sites.

Under the law, platforms that fall within this classification are required to produce annual transparency reports detailing their actions to mitigate online harms. Ofcom will issue transparency notices to relevant services, setting out the required content, format, and submission deadlines for these reports. A public register of categorised services subject to these duties will also be maintained.

In a statement accompanying the release, Ofcom emphasized its goal of ensuring an “appropriate level of safety, transparency, and accountability” for digital service providers.

“For services targeted at adults, we would likely focus more on questions that help us understand the provider’s process for age assurance,” Ofcom stated, signaling that adult content platforms will be closely scrutinized for how they verify users’ ages and limit access to minors.

Failure to comply with transparency reporting obligations may result in enforcement action by Ofcom, which has the authority to impose penalties for non-compliance.

In addition to reviewing the submitted reports, Ofcom will produce its annual transparency report, summarizing key findings and trends based on platform submissions. This report aims to offer insight into the digital ecosystem’s performance and identify areas for improvement or further regulation.

The guidance is one of several measures under the Online Safety Act, which imposes new legal duties on platforms to protect users, particularly children, from harmful content proactively. Some obligations apply universally across all regulated services, while others, such as transparency reporting, are specific to categorised platforms.

Ofcom said it will continue to engage with stakeholders throughout the implementation of the transparency process and as it prepares future guidance and safety codes related to the Act.

The regulator’s move underscores a broader trend among governments to hold digital platforms accountable for their role in preventing harm online, with a particular focus on age verification, content moderation, and platform governance.

Further details, including how Ofcom will determine reporting obligations and conduct oversight, are available here.