art_12__para_3

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

3. Issuers of European Green Bonds may seek a review by an external reviewer of the impact report. Such impact report reviews shall contain the following: an assessment of whether the bond issuance aligns with the broader environmental strategy of the issuer; an assessment of the indicated environmental impact of the bond proceeds; the elements set out in Annex IV.

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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.