ARTICLE
29 October 2025

Q3 2025 Wrap-up On Sustainability | Eyes On ESG (Video)

AM
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 third quarter of 2025 brought a mix of simplification, supervision and next steps for sustainability in the EU.
Luxembourg Corporate/Commercial Law
Arendt & Medernach are most popular:
  • within Corporate/Commercial Law, Real Estate and Construction and Criminal Law topic(s)
  • in European Union

The third quarter of 2025 brought a mix of simplification, supervision and next steps for sustainability in the EU.

🎥 In our latest Eyes on ESG video, Dino Serafini (Legal Lead, ESG & Sustainability) and Antoine Peter (Advisory Lead, ESG & Sustainability) unpack the most relevant ESG developments from Luxembourg and Brussels. Here's a snapshot of what they cover:

  • ✔️ ESMA's Common Supervisory Action – key findings on SFDR disclosures, sustainability risk integration and governance gaps
  • ✔️ CSSF follow-up – call for all supervised entities to assess compliance and take corrective measures
  • ✔️ CSRD in Luxembourg – voluntary ESRS reporting ahead of national implementation is increasingly common
  • ✔️ Omnibus & simplification – full steam ahead, but the green transition remains on the agenda
  • ✔️ EU "kill list" – several Level II acts, including SFDR and CSRD texts, put on hold until 2027

🎯 "ESG affects performance, IFMs must have a clear plan," says Antoine.

📄 "Simplification is the word of the quarter," adds Dino.

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.

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More