art_34__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. External reviewers shall keep adequate records of the following: the identity of the persons participating in the determination and approval of the reviews, and the date on which the decisions to approve the reviews were taken; the documentation for the established procedures and methodologies used by the external reviewers to carry out and draw up the reviews; the internal documents, including non-public information and work papers, used to form the basis of any published review; records of the procedures and measures implemented by the external reviewers to comply with this Regulation; copies of internal and external communications that relate to assessment activities, including electronic communications, received and sent by the external reviewer and its employees; the documentation containing pre-contractual assessments as referred to in Article 35(2).

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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.