ESG & Sustainability

Environmental, social and governance (ESG) requirements are transforming the way companies assess their risks, report on their impacts and organise their relationships with investors, clients, suppliers and finance providers. They now influence access to finance, investment decisions, corporate governance and value chain management. In Luxembourg, as an international financial centre, the interaction between sustainable finance and the obligations applicable to companies is particularly important. Our ESG & Sustainability team advises companies operating in the industrial, agricultural and construction sectors, as well as banking institutions.

It assists clients in assessing the requirements applicable to them and integrating those requirements into their activities. We conduct legal audits and risk-mapping exercises, prepare and review sustainability reports, and assist with the development of governance policies. Our work notably covers the application of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), as amended by the first Omnibus package (Omnibus I), as well as European rules governing environmental claims and the prevention of greenwashing. It also includes reviewing contractual relationships with stakeholders, assisting clients during inspections and managing pre-litigation matters.

Our team combines the Firm’s corporate law and financial law expertise to assess the practical impact of sustainability requirements on governance, reporting and contractual relationships. Its continuous monitoring of regulatory developments, supported by regular publications, enables it to tailor its recommendations to a framework that remains in transition.