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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 46 CELEX: 32024R3005 Professional secrecy
1. The obligation of professional secrecy shall apply to ESMA, the competent authorities and all persons who work or who have worked for ESMA, for the competent authorities or for any other person to whom ESMA has delegated tasks, including auditors and experts contracted by ESMA. Information covered by professional secrecy shall not be disclosed to any other person or authority except by virtue of Union or national law. 2. All information exchanged under this Regulation between ESMA, the competent authorities, EBA, EIOPA, and the European Systemic Risk Board established by Regulation (EU) No 1092/2010 of the European Parliament and of the Council , that concerns business or operational conditions or other economic or personal affairs shall be considered confidential, except where: (a) ESMA or the competent authority or another authority or body concerned states at the time of communication that such information can be disclosed; (b) disclosure of such information is necessary for legal proceedings; (c) the information disclosed is used in a summary or in an aggregate form in which individual financial market participants cannot be identified. |