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Regulation (EU) 2023/2631 of the European Parliament and of the Council of 22 November 2023 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds (Text with EEA relevance) article 31 CELEX: 02023R2631-20240109 Assessment methodologies and information used for reviews
1. External reviewers shall adopt and implement measures to ensure that their reviews provide an opinion based on a thorough analysis of all information available to them and that, according to their methodologies, is relevant to their analysis. 2. External reviewers shall make publicly available the key steps taken in their reasoning to arrive at the conclusions of each of their reviews. 3. External reviewers shall use information of sufficient quality and from reliable sources when providing reviews. 4. ESMA shall develop draft regulatory technical standards specifying the criteria for assessing whether the information referred to in paragraph 3 is of sufficient quality and whether the sources referred to in that paragraph are reliable.
ESMA shall submit those draft regulatory technical standards to the Commission by 21 December 2025.
Power is delegated to the Commission to supplement this Regulation by adopting the regulatory technical standards referred to in the first subparagraph of this paragraph in accordance with Articles 10 to 14 of Regulation (EU) No 1095/2010. |