ARTICLE
24 July 2025

Q2 2025 Wrap-Up On Sustainability | Eyes On ESG (Video)

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Arendt & Medernach

Contributor

About Arendt

Arendt combines the entire value chain of services dedicated to Asset Managers, Banks, Insurers, Public Institutions and Private Clients operating in Luxembourg.

-Legal & Tax
-Regulatory & Consulting
-Investor Services

Legal & Tax

We assist clients in structuring and running their business from a legal and tax standpoint across Luxembourg. Our teams directly serve international clients or work in close collaboration with foreign partner law firms.

Together with our regulatory consultants and investor services experts, we bridge the gap between legal/tax advice and its implementation. We deliver best-in-class services along our clients’ business life cycles.

The 450 legal experts of Arendt & Medernach have a wealth of experience in a wide variety of specialisations. Together, they are able to advise on a complete range of 15 complementary practice areas

The second quarter of 2025 was marked by regulatory shifts, fund flow trends and CSRD firsts, but what does it all really mean?
Luxembourg Corporate/Commercial Law

The second quarter of 2025 was marked by regulatory shifts, fund flow trends and CSRD firsts, but what does it all really mean?

In our latest Eyes on ESG video, Dino Serafini (Legal Lead, ESG & Sustainability) and Antoine Peter (Advisory Lead, ESG & Sustainability) break down the most relevant developments for businesses and investors dealing with the evolving EU sustainability framework.

Here's a snapshot of what they cover:

  • Article 8 and 9 fund flows – revealing a cautious but ongoing demand for ESG
  • First CSRD reports – what companies found material and how reporting is evolving
  • The Omnibus proposal – 80% reduction in scope and what it means in practice
  • Wave of fund rebrandings – ESMA guidelines on ESG fund names now in force
  • SFDR review – what to expect by Q4 2025
  • And beyond compliance: the €100+ billion Clean Industrial Deal and incentive framework

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

 

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