art_12__para_1

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) · European Union

1. Issuers of European Green Bonds shall, after the full allocation of the proceeds and at least once during the lifetime of those bonds, draw up and make public a European Green Bond impact report on the environmental impact of the use of the bond proceeds, using the template set out in Annex III.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-03 · Text as adopted (Official Journal); later amendments are not incorporated in this text.