art_27__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. The senior management and the members of the board of the external reviewer shall, respectively, ensure or oversee the following: the sound and prudent management of the external reviewer; the independence of assessment activities; that any actual or potential conflicts of interest are properly identified, eliminated or managed, and disclosed in a transparent manner; that the external reviewer complies with this Regulation at all times.

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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.