Recital 27

(27) European Green Bonds, bonds marketed as environmentally sustainable and sustainability-linked bonds can support companies in financing their transition towards becoming sustainable. Issuers of those bonds that are subject to an obligation to publish non-financial information pursuant to Directive 2013/34/EU of the European Parliament and of the Council (12), should state how and to what extent the issuance of the bond increases its proportion of entity-level taxonomy alignment, as provided for in Article 8 of Regulation (EU) 2020/852. That statement could be expressed as a percentage point increase in taxonomy-aligned turnover to be achieved using the bond proceeds. Of those issuers, the ones that are subject to the obligation to publish any plans they may have to ensure that their business model and strategy are compatible with the transition to a sustainable economy pursuant to Directive 2013/34/EU and those who publish such plans voluntarily, should state how the proceeds of their bond contribute to the funding and implementation of such plans. Such statements should be disclosed in the European Green Bond factsheet and allocation report or in the optional pre-issuance and post-issuance periodic disclosure templates, or both.

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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.