By Emmanuelle MOUSEL, Partner, Dino SERAFINI, Senior Associate and Antoine PORTELANGE, Associate, Arendt Medernach SA
ESG and sustainable finance remain the top priority on the list of concerns for governments, decision-making bodies and regulators, and their accompanying considerations have outgrown the financial sector to include regulated and non-regulated actors alike.
Against this background, three main trends have been identified: (i) a broader scope of binding ESG obligations to include both regulated and non-regulated entities, (ii) a growing risk of litigation and (iii) a greater focus among regulators on actively verifying compliance. Whilst these trends illustrate that the current ESG environment still has its challenges,...
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