(25)To assess the ESG profile of companies, and as part of their sustainable investment and financing decision-making processes, credit institutions, investment firms, insurance undertakings and reinsurance undertakings, amongst others, rely both on external ESG ratings and on external ESG data products. Financial institutions should bear responsibility in the event of greenwashing accusations concerning their financial products, while the sole distribution of ESG information on entities or financial products, relying on proprietary or established methodology, which includes, among others, datasets on emissions and data on ESG controversies, should not be covered by this Regulation. The Commission should carry out a review of this Regulation to assess whether the scope identified is sufficient to ensure the confidence of investors and consumers in the sustainability performance of financial products and services. The Commission should envisage, where needed, broadening the set of ESG data products and ESG data product providers covered by this Regulation.