Recital 40

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

(40) External reviewers should assess and document whether there is an actual or potential conflict of interest with a client, including in situations where there are significant personal or financial links between the external reviewer and the reviewed entity.

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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.