Recital 1

(1)Issuers of bonds marketed as environmentally sustainable and of sustainability-linked bonds may choose to disclose the information referred to in Article 21 of Regulation (EU) 2023/2631 using the common templates. There is no obligation to disclose the information referred to in Article 21 of Regulation (EU) 2023/2631 using these common templates. However, if issuers opt for using those templates, they should follow them. Issuers who use the templates remain free to disclose additional information.