COMMISSION DELEGATED REGULATION (EU) 2026/544
of 12 March 2026
supplementing Regulation (EU) 2023/2631 of the European Parliament and of the Council with regard to regulatory technical standards specifying the criteria for assessing the appropriateness, adequacy and effectiveness of the systems, resources and procedures of external reviewers, their compliance function, internal policies and procedures, assessment methodologies and information used for reviews, as well as the information and the form and content of applications for recognition of third-country external reviewers
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to 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 1, and in particular Article 26(3), third subparagraph, Article 29(4), third subparagraph, Article 30(3), third subparagraph, Article 31(4), third subparagraph, and Article 42(9), third subparagraph, thereof,
Whereas:
HAS ADOPTED THIS REGULATION: