However, it addresses many of key issues addressed in this report and has been agreed for implementation across the public and private sector.
Fodd bynnag, mae'n mynd i'r afael â llawer o'r materion allweddol yr ymdriniwyd â hwy yn yr adroddiad hwn a chytunwyd i'w gweithredu ar draws y sectorau cyhoeddus a phreifat.