The new rules define common indicators for Member States to report on the overall performance of their recovery and resilience plans. A new recovery and resilience scoreboard will also go live before the end of the year, to show progress with the implementation of the national recovery and resilience plans in a transparent manner. The new rules also lay down the methodology to be used by the European Commission to report on Member States' social expenditure for the reforms and investments included in their recovery and resilience plans. This reporting will notably include policy measures related to employment and skills, education and childcare, health and long-term care and social policies. Each social measure that includes a focus on children and youth, and/or gender equality, will also be specifically highlighted as part of the scoreboard. The new guidelines were drafted in close consultation with Member States and the European Parliament.