The criteria for assessing whether the information used by external reviewers for their reviews comes from reliable sources, as referred to in Article 31(3) of Regulation (EU) 2023/2631, shall be the following:
the source of information, when required, provides information that is objectively supported by evidence;
the source of information is able to demonstrate its credibility;
the source of information is accompanied by the following documents:
supporting documents covering the steps taken for the collection and processing of the information;
a comprehensive set of documentation for the revision of historical data, where applicable;
a document describing any limitations that may affect the use of the source of information, including potential data gaps and traceability issues;
the source of information privileges information that is subject to a disclosure requirement by law, audits, conformity assessments, independent assurance or recognised certifications or, where not available, information subject to applicable internationally recognised standards, including principles and best practices developed by credible international bodies that guide how sustainability-related information should be prepared, presented or evaluated, even if not legally required or subject to a statutory audit.