The European Works Councils were created in part in response to the strengthening of transnational restructuring by the Single European Act. They provide workers` representatives from all European countries, in large multinationals, with a direct line of communication with top management. They also ensure that workers in different countries are informed of the same thing about transnational policies and plans at the same time. Finally, they give workers` representatives in trade unions and national works councils the opportunity to consult and develop a common European response to the transnational plans of employers, which must then be examined by the administration before these plans are implemented. By law, the employer must bear all costs of the Works Council to the extent necessary for the performance of his duties. This includes making offices, equipment and large organizations available to the Works Council – even part-time or full-time workers. The law expressly states that the employer must make information and communication technologies available to the Works Council. In practice, enterprise committees are mainly created in medium and large enterprises and much less often in small enterprises: in Germany, enterprise committees are organised in 97.5 per cent of companies employing more than 1,000 people, but only in 4.2 per cent of enterprises with 5 to 20 employees. Wider research opportunities are available to identify a number of EEBs and/or agreements on the basis of research criteria: since the mid-1980s, the enterprise agreement in Austria has become increasingly important as an instrument for regulating conditions of employment as part of the general trend towards greater flexibility. In particular, many sectoral collective agreements have delegation clauses (opening clauses) that should allow for greater flexibility in working time. Such clauses allow management and corporate committees to enter into enterprise agreements regulating certain working periods within the general framework of collective agreements.