art_29__para_2

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

2. External reviewers shall ensure that the compliance function complies with the following: it has the authority to discharge its responsibilities properly and independently; it has the necessary resources and expertise and access to all relevant information; it does not monitor or assess its own activities; it is not compensated in relation to the business performance of the external reviewer.

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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.