Nodwyd nifer o feysydd yr oedd angen eu hystyried ymhellach. Mae'r camau nesaf sydd i'w cymryd yn cael eu hamlinellu yn yr adroddiad, a bydd ymgynghoriad i ddilyn yn ddiweddarach eleni.
A number of areas that needed further consideration were identified and the next steps to be taken are outlined in the report with a consultation to follow later this year.