Recital 98

(98) Associations or other bodies representing categories of controllers or processors should be encouraged to draw up codes of conduct, within the limits of this Regulation, to facilitate the effective application of this Regulation, taking into account the specific features of processing carried out in certain sectors and the particular needs of micro, small and medium-sized enterprises. In particular, such codes may tailor the obligations of controllers and processors to the risk of violation of the rights or freedoms of individuals that the processing may cause.

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Recital 98 of the preamble to the GDPR | ODO 24