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Regulation (EU) 2024/3005 of the European Parliament and of the Council of 27 November 2024 on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities, and amending Regulations (EU) 2019/2088 and (EU) 2023/2859 (Text with EEA relevance) article 18 CELEX: 32024R3005 Record-keeping requirements
1. ESG rating providers shall record their ESG rating activities. Those records shall contain the information listed in Annexes I and II. 2. ESG rating providers shall keep the information referred to in paragraph 1 for at least five years and in such a form that it is possible to replicate and fully understand the determination of an ESG rating. |