(2)Article 20 of Regulation (EU) 2023/2631 requires the Commission to publish guidelines establishing templates for voluntary pre-issuance disclosures for issuers of bonds marketed as environmentally sustainable and of sustainability-linked bonds. Ensuring consistency between and comparability of the templates published in those guidelines, and the templates that issuers of those bonds should use when they voluntarily disclose post-issuance information, will facilitate the use of the information contained in those templates by investors and thus increase transparency.