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Article 29 Working Party, Opinion 2/2010 on behavioural advertising (2010):
The obligation to provide the necessary information and obtain data subjects’ consent ultimately lies with the entity that sends and reads the cookie. In most cases, this is the ad network provider. When publishers are joint-controllers, for example in those cases where they transfer directly identifiable information to ad network providers, they are also bound by the obligation to provide information to data subjects about the data processing.
(58) Zásada transparentnosti si vyžaduje, aby všetky informácie určené verejnosti alebo dotknutej osobe boli stručné, ľahko prístupné a ľahko pochopiteľné, formulované jasne a jednoducho, a navyše ak je to vhodné, ľahko zrakovo vnímateľné. Takéto informácie by sa mohli poskytnúť v elektronickej podobe, napríklad pri oslovení verejnosti prostredníctvom webového sídla. Týka sa to najmä situácií, ako je napríklad online reklama, v ktorých veľký počet účastníkov a technologická zložitosť činnosti sťažujú dotknutej osobe zistiť a pochopiť, či osobné údaje, ktoré sa jej týkajú, boli získané, kým a na aké účely. Keďže deťom prislúcha osobitná ochrana, všetky informácie a každá komunikácia, pri ktorej sa spracúvanie zameriava na dieťa, by mali byť formulované jasne a jednoducho, aby ich dieťa mohlo ľahko pochopiť.
(58) The principle of transparency requires that any information addressed to the public or to the data subject be concise, easily accessible and easy to understand, and that clear and plain language and, additionally, where appropriate, visualisation be used. Such information could be provided in electronic form, for example, when addressed to the public, through a website. This is of particular relevance in situations where the proliferation of actors and the technological complexity of practice make it difficult for the data subject to know and understand whether, by whom and for what purpose personal data relating to him or her are being collected, such as in the case of online advertising. Given that children merit specific protection, any information and communication, where processing is addressed to a child, should be in such a clear and plain language that the child can easily understand.
(EN) ISO/IEC 27701, adopted in 2019, added additional ISO/IEC 27002 guidance for PII controllers.
Here is the relevant paragraph to article 12(2) GDPR:
7.3.1 Determining and fulfilling obligations to PII principals
Control
The organization should determine and document their legal, regulatory and business obligations to PII principals related to the processing of their PII and provide the means to meet these obligations.
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