Article 22

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. External reviewers for European Green Bonds shall, before taking up their activities, be registered with ESMA. 2. External reviewers registered with ESMA shall meet the conditions for registration set out in Article 23(2) at all times. 3. State auditors shall not be subject to Titles IV and V of this Regulation.

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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.