Commission Delegated Regulation (EU) 2025/753 of 16 April 2025 supplementing Regulation (EU) 2023/2631 of the European Parliament and of the Council by establishing the content, methodologies, and presentation of the information to be voluntarily disclosed by issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds in the templates for periodic post-issuance disclosures

Issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds that choose to use the common voluntary templates referred to in Article 21(1) of Regulation (EU) 2023/2631 shall use the templates set out in the Annex. One template may relate to more than one bond issuance.

1 Issuers of bonds marketed as environmentally sustainable that choose to disclose voluntarily the information referred to in Article 21 of Regulation (EU) 2023/2631 shall do so for each 12-month period until the date of full allocation of the proceeds of those bonds. Issuers of sustainability-linked bonds that choose to disclose such information voluntarily shall do so for each 12-month period until the last sustainability-target observation.

2 The first 12-month period referred to in paragraph 1 shall begin on the issuance date of the bonds concerned.

3 Issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds may set the end date of the first reporting period as the last day of the calendar year or of the financial year of issuance.

4 Issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds that obtain an external review of their periodic post-issuance disclosures shall disclose such post-issuance information within 270 days of the end of every 12-month period referred to in paragraph 1.

5 Issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds that do not obtain an external review of their periodic post-issuance disclosures shall disclose such post-issuance information within 150 days of the end of every 12-month period referred to in paragraph 1.

1 Issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds shall disclose the information referred to in Article 21 of Regulation (EU) 2023/2631 using the templates referred to in Article 1 on their website. The disclosures, including any amendments or corrections thereto, shall be available, free of charge, until at least 12 months after the maturity of the bonds concerned.

2 The information referred to in Article 21 of Regulation (EU) 2023/2631 shall be published, at the choice of the issuer of the bonds concerned, either in a language customary in the sphere of international finance, or: (a) where the bonds are offered to the public or are admitted to trading in only one Member State, in a language accepted by the competent authority of that Member State; (b) where the bonds are offered to the public or are admitted to trading in two or more Member States, in a language accepted by the competent authority of each of those Member States.

3 By way of derogation from paragraph 2, where a prospectus for the bonds concerned has been published pursuant to Article 3(1) of Regulation (EU) 2017/1129 of the European Parliament and the Council , the information referred to in Article 21 of Regulation (EU) 2023/2631 shall be published in the language or languages of that prospectus.

Issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds shall, when the allocation of proceeds is corrected after the publication of the information referred to in Article 21 of Regulation (EU) 2023/2631, immediately update that information accordingly and publish it without undue delay.

1 Issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds shall, by electronic means and without undue delay after each publication, notify their competent authorities of: (a) the publication of the information referred to in Article 21 of Regulation (EU) 2023/2631; (b) the publication of any updates referred to in Article 4; (c) the hyperlink to the website where that information has been published.

2 Competent authorities shall create a contact point that will serve as the recipient of all notifications made by the issuer in accordance with paragraph 1.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.