Sustainability without strategy is just reporting. We help boards and leadership teams define what their ESG commitments truly mean - and how to make them credible, material, and competitively relevant. No off-the-shelf frameworks. No one-size-fits-all recipes. A pragmatic approach built around your business, your stakeholders, and the Luxembourg regulatory landscape.

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Our services include:

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ESG & CSR Strategy

There is no off-the-shelf ESG strategy. What is material for a Luxembourg private equity firm is different from what is material for a manufacturing company or a retail group. We help organisations define the ESG priorities that matter — to their business and to their stakeholders — and build a roadmap to address them.

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• ESG strategy development and integration into corporate strategy

• Materiality assessment (single and double materiality per CSRD)

• ESG governance design (board-level and management-level)

• ESG KPI framework and target-setting

• Alignment with international frameworks (GRI, UN SDGs, TCFD)

• ESG integration into risk management

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What is an ESG strategy? An ESG strategy defines how an organisation manages and improves its performance on Environmental, Social and Governance dimensions. A robust ESG strategy identifies the sustainability issues most material to the business and its stakeholders, sets measurable targets, integrates ESG into governance and decision-making, and communicates progress transparently.

 

Materiality Assessment

The CSRD requires companies to conduct a double materiality assessment — identifying ESG topics that are material to the company's financial performance, and topics on which the company has a material impact on people and the environment. Materiality is also the foundation of any credible ESG strategy.

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• Double materiality assessment methodology design

• Internal stakeholder engagement (leadership, functions)

• External stakeholder engagement (clients, investors, NGOs, communities)

• Materiality matrix development and validation

• Linkage to ESRS requirements and reporting priorities

 

CSRD & VSME Reporting

The Corporate Sustainability Reporting Directive (CSRD) represents the most significant shift in corporate reporting in a generation. But a CSRD report that reads like a regulatory filing serves no one. We help organisations meet the standard — and tell a coherent, credible sustainability story within it.

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• CSRD applicability assessment and readiness review

• ESRS gap analysis and data collection framework

• Sustainability statement drafting and review

• VSME reporting for smaller organisations

• Integration of sustainability reporting with annual reporting

• Alignment with GRI Standards​

 

SFDR Compliance

The Sustainable Finance Disclosure Regulation (SFDR) places specific sustainability disclosure requirements on financial market participants and advisers. We help asset managers, investment funds and financial institutions operating in Luxembourg navigate SFDR compliance and communicate their sustainability positioning clearly.

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• SFDR applicability assessment

• Article 6, 8 and 9 fund classification support

• Principal Adverse Impact (PAI) statement development

• Sustainability-related disclosure drafting (website, pre-contractual documents)

• Alignment with EU Taxonomy requirements

 

ESG Due Diligence

In M&A, private equity and infrastructure investment, ESG due diligence is increasingly a standard part of the transaction process — both because investors require it and because ESG risks can materially affect valuation and post-transaction performance.

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• ESG due diligence framework and scope definition

• Target company ESG risk assessment

• Sector-specific ESG benchmarking

• ESG findings reporting and risk quantification

• Post-acquisition ESG improvement roadmap

 

ESG Certifications — ESR Label / INDR

The ESR label (Entreprise Socialement Responsable) is Luxembourg's national CSR certification, awarded by the INDR. Distinct Consulting has been an accredited auditor and consultant for the INDR since its inception in 2009 — making us one of the most experienced partners for Luxembourg organisations seeking this certification.

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• ESR label eligibility assessment and preparation support

• Audit coordination and documentation

• Ongoing advisory between certification cycles​​

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Distinct Consulting is a consultant and auditor for the ESR label (Entreprise Socialement Responsable) from INDR (Institut National pour le Développement Durable) since its inception in 2009.

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Distinct Consulting has been advising on ESG and CSR since 2009 - well before it became a regulatory imperative for some institutions. We know what genuine commitment looks like versus greenwashing, and we know how to build an ESG approach that will hold up to scrutiny - from regulators, auditors, investors and civil society alike.

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