REGULATORY, 01Aut. 10077274 · 142 Boulevard de la Pétrusse, Luxembourg

ESG and CSRD reporting in Luxembourg, sustainability, ESRS and taxonomy.

FSL 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.

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In short

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.

Reviewed by Mickaël LOCManaging Director · Licensed accountant 10077274 · Updated August 6, 2026Profile LinkedIn

Legal basis

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).
FSL 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

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Preparation checklist

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FAQ

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. FSL 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.

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Reply within 24 business hours. NDA from first contact.