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VIDEO · 20 JANUARY 2026

Q4 2025 Wrap-up On Sustainability (Video)

Arendt & Medernach
Arendt & Medernach
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Arendt & Medernach

Arendt & Medernach

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As we close out 2025 and step into 2026, EU sustainability regulation is entering a new phase marked by structural reform, simplification and long-awaited clarity. In our latest Eyes on ESG video...

LuxembourgStrategy

As we close out 2025 and step into 2026, EU sustainability regulation is entering a new phase marked by structural reform, simplification and long-awaited clarity. In our latest Eyes on ESG video, Dino Serafini (Legal Lead, ESG & Sustainability) and Antoine Peter (Advisory Lead, ESG & Sustainability) share their perspectives on the key ESG and sustainable finance developments ahead.

Here's what they cover:

  • SFDR 2.0 – product categorisation replacing Articles 6, 8 and 9
  • New SFDR categories – Transition, ESG basics and Sustainable products with clear thresholds 
  • Entity-level disclosures removed, including PAI reporting and remuneration disclosures
  • Omnibus I – reshaped CSRD and CS3D scope with higher thresholds 

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