Recital 24

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

(24) When providing their services under this Regulation, external reviewers should be allowed to use random sampling techniques in line with best market practices for assurance services when assessing the taxonomy alignment of multiple projects, if justified by the complexity, scale and practical unfeasibility of a full assessment of the underlying activities. Such random sampling should allow external reviewers to be confident that such projects, including those financed through tax incentives and subsidies, are carried out in line with the information provided in the Annexes to this Regulation. Such random sampling should be performed by taking into account data privacy measures in order to ensure a high level of protection of personal and other sensitive data that is not relevant for the purposes of the external review.

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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.