Turning sustainability challenges into business advantage

Resilience and competitiveness services

Title

Build business resilience and turn constant change into competitive advantage

Businesses today face a moving target: intensifying climate and nature risks, a moving regulatory agenda, and rising expectations from investors, clients and regulators alike. Meeting these demands is no longer optional - but it doesn't have to be a burden.

Handled well, change becomes opportunity. Resilience protects your business against disruption, while smart adaptation sharpens your edge and unlocks new sources of value.

We help you do both. Across climate and nature resilience, regulatory impact, decarbonisation, grants and incentives, operating-model redesign and value creation, we translate complexity into clear, actionable steps - so you stay resilient today and competitive tomorrow.

Only 38%

of Luxembourg CEOs believe their company will still be economically viable in ten years on its current model — down from 51% two years earlier.

35%

of Luxembourg CEOs believe their business model will be obsolete within five years, and a further 21% within 6–10 years.

72%

of Luxembourg firms made climate-friendly investments in the past 12 months, against a global average of 81%.


How we can help

What do shifting sustainability regulations mean for your business?

Sustainability regulation now reaches across the whole organisation - from corporate rules such as CSRD, the EU Taxonomy, CSDDD, CBAM and EUDR, to sustainable finance requirements like SFDR and the upcoming SFDR 2.0. The landscape is broad, interconnected and shifting, and the EU's Omnibus simplification package has changed who is in scope, when obligations apply and what they require. Many organisations are left unsure where they stand and what to prioritise.

We help you make sense of it. We assess how the evolving framework applies to your organisation, products and group structure, map your obligations across corporate and financial-sector regimes, and pinpoint where requirements overlap so you can act once rather than many times. We connect regulatory change to the decisions that follow - governance, operating model, disclosures and transition planning.

The outcome is clarity and control: a defensible view of what applies, when, and what to do now.

How resilient is your business to climate and nature risk?

We identify where physical and transition climate risks, nature dependencies and business impacts could affect assets, operations, supply chains, portfolios and business models.

Our work can move from portfolio screening to site-level assessment: consolidating asset data, locating exposures, screening relevant acute and chronic hazards, applying appropriate climate scenarios and assessing materiality over the expected lifespan of each activity or asset. We document the data, assumptions and conclusions to create a traceable evidence base.

We then translate material findings into operational and financial implications, adaptation priorities and risk-management decisions. We are connecting the assessment to risk appetite, governance, enterprise risk management, investment planning and resilience disclosures.

How can you make the most of existing ESG credits and incentives?

The EU Green Deal and Luxembourg's incentive landscape offer real funding for decarbonisation and the energy transition - but the schemes are numerous, fast-moving and easy to miss. Many organisations leave value on the table simply because opportunities are identified too late in the investment cycle.

We help you unlock that value by managing tax credits and incentives strategically across the investment cycle as you decarbonise and invest in the energy transition - reducing the capital expenditure your projects require and accelerating progress in capital works, infrastructure and clean innovation. We combine a deep read of today's EU Green Deal and local credits and incentives landscape with a forward view of what is coming, bringing the right expertise together at the right moment.

The result is a distinctive mix of skills and knowledge that helps you make smart funding choices, shape what comes next, and deliver faster while spending less.

How will you deliver your decarbonisation targets?

Most organisations have set a decarbonisation target. Far fewer have a financially quantified plan showing how it will be met, what it will require and who will deliver it.

We help you build that plan lever by lever. Your options range from energy efficiency and electrification to renewable sourcing, fleet and buildings, procurement and product design. For each one, we quantify the investment required, the operating cost or revenue effect, the subsidies and incentives available, and the emissions reduction delivered. This allows levers to be sequenced by abatement cost and impact rather than intuition. We then convert the roadmap into phased actions with clear ownership, capital requirements and milestones, and set up the data and controls needed to track delivery and report credibly under CSRD and transition plan expectations.

The outcome is a decarbonisation pathway that withstands scrutiny from boards, investors and assurance providers: every lever quantified, funded and measurable.

Still unsure about some of your carbon accounting? Speak with us as we can support you with activity data mining, calculation methodology and execution, as well as carbon tools’ selection, design and implementation!  

How can sustainability create value, not just cost?

Sustainability is too often managed as a compliance cost or a reputational exercise, disconnected from the decisions that drive performance and returns. Whether you are running a business or managing investments, this means missing where sustainability genuinely creates value - through lower cost of capital, operational efficiency, stronger customer and talent retention, reduced risk and access to new markets.

We help you turn sustainability into a source of competitive advantage across both corporate and investment perspectives. For organisations, we build the business case that links sustainability to financial and operational outcomes and bring ESG into the same conversations as finance, strategy and operations. For investors and asset managers, we support sustainable value creation across the deal lifecycle - from ESG due diligence and risk and impact assessment to value creation plans that enhance portfolio performance.

The outcome is a clear, evidenced link between sustainability and value, so every initiative earns its place and strengthens long-term competitiveness.

Is your organisation set up to deliver on its sustainability ambitions?

Many organisations set clear sustainability ambitions but struggle to deliver them, because responsibilities are fragmented, processes are informal, and governance and controls were never designed for sustainability data and decisions. As regulatory and stakeholder expectations rise, ambition outpaces the organisation's ability to execute.

We help you close that gap by designing an operating model built to last. Working across four building blocks - strategy, people, process, and data and technology - we define clear roles and accountability, set up efficient governance, processes and controls that consider prudential and reporting requirements, and embed sustainability into everyday decision-making rather than treating it as a side activity. We prioritise the changes that deliver the greatest enterprise impact and translate them into a realistic transformation roadmap.

The outcome is an organisation that can execute with confidence: sustainability embedded in how you govern, decide and operate, ready to adapt as expectations evolve.

How exposed is your organisation to greenwashing risk?

Sustainability claims are facing increasing scrutiny from regulators, consumers and investors. New requirements such as the Empowering Consumers for the Green Transition Directive (EmpCo) raise expectations around how environmental claims are substantiated, communicated and governed.

We help organisations understand where greenwashing risks may arise across products, services, marketing materials and public disclosures. By assessing claims, supporting evidence and governance arrangements, we help businesses communicate sustainability commitments with confidence and build trust with stakeholders.

The outcome is a clear view of your exposure, the actions needed to mitigate risk, and greater confidence in the claims you make.

How we can help


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Contact us

Michael Horvath

Advisory Partner, Sustainability Leader, PwC Luxembourg

Tel: +352 621 333 612

Pavel Kostyuchenko

Assurance Partner, Actuarial Leader & Risk Modelling Leader, PwC Luxembourg

Tel: +352 62133 20 64

Claire Cherpion

Assurance Partner, Sustainability, PwC Luxembourg

Tel: +352 621 332 763

Julien Jacqué

Advisory Partner, Sustainability, PwC Luxembourg

Tel: +352 621 334 222

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