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Recital 25

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

(25) In the course of providing services under this Regulation, external reviewers should give an independent opinion on whether the issuer has aligned with the taxonomy requirements. When assessing the alignment with quantitative criteria, external reviewers should verify that any forward-looking estimates are based on reasonable assumptions, without giving guarantees on outcomes. When assessing the alignment with qualitative criteria, external reviewers should verify the existence of appropriate processes and due diligence systems designed to assess, mitigate and remedy risks and other issues that might arise in relation to those criteria.

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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.