We have considered the evidence and feedback from Assembly Committees as well as partners in local government, business, trade unions and the Third Sector.
Rydym wedi ystyried y dystiolaeth a’r adborth a gafwyd gan Bwyllgorau’r Cynulliad yn ogystal â chan bartneriaid mewn llywodraeth leol, busnes, yr undebau llafur a’r Trydydd Sector.