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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) 透明原則要求任何傳達予公眾或資料主體之資訊皆須簡潔、容易 取得且容易理解,以清楚簡易之語言作成,並且適當地視覺化。該等 資訊之提供得以電子形式,例如要傳達給公眾時透過網站呈現。尤其 於行為者繁多且實務技術複雜之情形,會造成資料主體難以知悉並理 解其個人資料是否、由誰、以什麼目的被蒐集,例如網路廣告之情形。 有鑑於兒童值得特別保護,任何提供予兒童之資訊及溝通應採用兒童 易於理解之清楚簡易之語言。
(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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