Recital 3

(3)While Regulation (EU) 2024/2809 of the European Parliament and of the Council ³ introduced new disclosure requirements as regards environmental, social or governance (ESG) factors and objectives, to be further specified in a new Annex to Delegated Regulation (EU) 2019/980, it is clear from recital 26 of that Regulation that the Union legislator also wanted to avoid overlaps with disclosures required by other Union legislation. Prospectuses for European Green Bonds, as referred to in Article 3 of Regulation (EU) 2023/2631 of the European Parliament and of the Council ⁴ , bonds marketed as environmentally sustainable, as defined in Article 2, point (5), of that Regulation, and sustainability-linked bonds, as defined in Article 2, point (6), of that Regulation are already deemed to comply with those disclosure requirements provided that those prospectuses meet the conditions referred to in Article 13(1a), point (a), of Regulation (EU) 2017/1129 in the case of European Green Bonds, or in Article 13(1a), point (b), of that Regulation in the case of bonds marketed as environmentally sustainable or sustainability-linked bonds. It is therefore not necessary to lay down any new disclosure requirements for those bonds.