By 17 October 2027 and every 36 months thereafter, the Commission shall review the functioning of this Directive, and report to the European Parliament and to the Council. The report shall in particular assess the relevance of the size of the entities concerned, and the sectors, subsectors and types of entityEntity Means a natural or legal person created and recognised as such under the national law of its place of establishment, which may, acting under its own name, exercise rights and be subject to obligations. - Definition according Article 6 Directive (EU) 2022/2555 (NIS2 Directive) referred to in Annexes I and II for the functioning of the economy and society in relation to cybersecurityCybersecurity ‘cybersecurity’ means cybersecurity as defined in Article 2, point (1), of Regulation (EU) 2019/881; - Definition according Article 6 Directive (EU) 2022/2555 (NIS2 Directive) 'cybersecurity’ means the activities necessary to protect network and information systems, the users of such systems, and other persons affected by cyber threats; - Definition according Article 2, point (1), of Regulation (EU) 2019/881;. To that end and with a view to further advancing the strategic and operational cooperation, the Commission shall take into account the reports of the Cooperation Group and the CSIRTs network on the experience gained at a strategic and operational level. The report shall be accompanied, where necessary, by a legislative proposal.