D3 is a deliverable of WP1 which provides guidelines and an update on data management and ethics aspects concerning the work developed from month one to month 18 of the project. D3 is an intermediate report which covers the “Data Management and Ethics Handling”, a key element of good data management in Horizon Europe projects. As part of making research data Findable, Accessible, Interoperable, and Re-usable (FAIR), ethical dimensions of handling the IoT data that is necessary for the use-cases, and how to correctly manage them throughout the project are considered.This deliverable serves as the second version of the “Data Management and Ethics Handling”, updating the initial version regarding types of data and the received information, by project partners, on the data they have been generating under CODECO’s activities.