ESG and CSRD reporting in Luxembourg, sustainability, ESRS and taxonomy.
Financial Services Luxembourg prepares your sustainability reporting: data collection, CSRD statements under ESRS standards and taxonomy alignment. We structure the data and produce the report; assurance (audit) and legal opinions sit with dedicated parties. FSL handles reporting and operational compliance; regulated legal advice and authorisations (CSSF) are coordinated with our partner lawyers.
Reply within 24 h · NDA on request before any confidential document
CSRD reporting is the obligation to publish sustainability information under the European ESRS standards. Directive (EU) 2022/2464 (CSRD) sets the framework; the 2026 Omnibus package raised the thresholds and postponed the timelines.
Directive (EU) 2022/2464 (CSRD) and ESRS standards; 'stop-the-clock' Directive (EU) 2025/794; Omnibus I published in the OJEU on 26 February 2026 (in force 18 March 2026), scope raised to companies with over 1,000 employees and over €450M net turnover; simplified ESRS expected mid-2026 (FY2027 application).
Key takeaway
- Since the 2026 Omnibus, scope is concentrated on the largest companies (>1,000 employees and >€450M turnover).
- Timelines were postponed (wave 2: FY2027; wave 3: FY2028).
- Financial Services Luxembourg prepares the report; assurance remains with an approved auditor.
Who this is for
- Large groups within the post-Omnibus CSRD scope
- Companies voluntarily seeking credible sustainability reporting
- Luxembourg subsidiaries of in-scope groups
What we do
- Scope and double-materiality assessment support
- ESG data collection and structuring
- Production of CSRD statements under ESRS
- EU taxonomy alignment and reporting
- Data preparation for the auditor
Ready to structure your esg / csrd reporting?
Reply within 24 working hours from a named adviser. NDA on request before any confidential document.
Official sources and verification
This page is published under the editorial responsibility of Mickaël LOC for Financial Services Luxembourg (business permit 10077274). The rules cited should be checked against competent authorities and the circumstances of the case.
Frequently asked questions
Is my company still in scope after the Omnibus?
The 2026 Omnibus raised the thresholds: the obligation concentrates on companies with over 1,000 employees and over €450M net turnover. Many previously in-scope companies fall out; we assess your situation case by case.
Do you audit the report?
No. Financial Services Luxembourg prepares the reporting and structures the data; assurance (limited then reasonable) is performed by an approved statutory auditor.
What are the deadlines?
After the 'stop-the-clock' Directive (EU) 2025/794, application is pushed to FY2027 for wave 2 and FY2028 for wave 3, with simplified ESRS expected mid-2026.
Request a quote: ESG / CSRD reporting
Reply within 24 business hours. NDA on request before any confidential document.