Taking these matters into consideration and taking into account the views and advice of senior officers from each of the social partners who supported this work, our report recommends that:
Gan ystyried y materion hyn ynghyd â barn a chyngor uwch swyddogion pob un o'r partneriaid cymdeithasol a gefnogodd y gwaith hwn, mae ein hadroddiad yn gwneud yr argymhellion a ganlyn: