EU Sustainable Finance Regulation

Find out what the main legislative pieces are

The objective of this section is to provide users with an overview of the EU sustainable finance regulations that are pertinent to the Luxembourg financial services market. This covers both the regulations that form part of the EU sustainable finance package and other sustainable finance-related rules that sit outside it but are equally relevant to the sector. As the regulatory agenda continues to evolve, this section is regularly updated to reflect the latest developments.

Since 2025, the European Commission has focused on simplifying the framework, with proposals to streamline reporting and disclosure requirements under the CSRD, the CSDDD and the SFDR.

This section of the Resource Hub covers the following legislation and guidance:

  • EU Taxonomy Regulation
  • Sustainable Finance Disclosure Regulation (SFDR)
  • Corporate Sustainability Reporting Directive (CSRD)
  • Corporate Sustainability Due Diligence Directive (CSDDD)
  • MiFID II sustainability preferences
  • Insurance Distribution Directive (IDD) sustainability preferences
  • EU Climate Benchmarks Regulation
  • European Green Bond Standard (EuGBS)
  • ESG Ratings Regulation
  • ESMA Guidelines on funds’ names using ESG or sustainability-related terms

For each, it sets out what the regulation is, its objectives, its scope of application and how it relates to the wider regulatory framework, together with key dates and links to official sources.

EU Sustainable Finance Legislation:

Find out more about the EU sustainable finance plans:

Disclaimer 

The content of the website toolkit “Resource Hub – Regulation”, including all its sections, has been developed by the LSFI.

This website toolkit is exclusively designed for the general information of readers only and aims to give information that would help better understand and navigate sustainable finance regulation.

The content of this toolkit belongs exclusively to the LSFI. It can’t be copied, reproduced or used without prior authorisation from the authors.

This disclaimer applies to all the sections of the toolkit “Resource Hub – Regulation”: overview, in short, in depth, timeline, and acronyms & definitions.

This website toolkit is (i) not intended to address the specific circumstances of any particular individual or entity, and (ii) not necessarily comprehensive, complete, accurate or up to date and hence cannot be relied upon to take business decisions. It is also by no means to be considered financial or legal advice. The author does not guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.

The reader must be aware that the information to which he/she has access is provided “as is” without any express or implied guarantee by the authors. The authors cannot be held liable for mistakes, omissions, or for the possible effects, results or outcome obtained further to the use of this publication or for any loss which may arise from reliance on materials contained in this publication, which is for informative purposes only. No reader should act on or refrain from acting on the basis of any matter contained in this online toolkit without considering and, if necessary, taking appropriate advice in respect of their own particular circumstances.

About the LSFI 

The Luxembourg Sustainable Finance Initiative (LSFI), a non-profit organisation, is Luxembourg coordinating entity in Sustainable Finance and a central point of contact and information for all sustainable finance actors in Luxembourg.

Its mission is to raise awareness and help the financial sector further transition towards increased sustainability. The LSFI has also been mandated to elaborate and implement the Luxembourg Sustainable Finance Strategy. More information about the LSFI here.