(c)

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

the services of the third-country external reviewer are used for any of the following objective reasons: the specificities of the underlying markets or investments; the proximity of the third-country external reviewer to third-country markets, issuers or investors; the expertise of the third-country external reviewer in providing the services of external review or in specific markets or investments.

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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.