(g)

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

anyone who acts as, or purports to be, an external reviewer, without being registered as such, and any person that performs any of the functions referred to in points (a) to (f) on behalf of such a person.

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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.