The ABBL/KPMG Discussion Paper Financing energy efficiency: the role of green mortgages in modern real estate (2025) analyses how Luxembourg banks integrate green mortgages into their portfolios amid evolving EU regulatory requirements. Based on a targeted industry survey, it examines regulatory drivers (EPBD, EU Taxonomy, CSRD, Pillar 3), valuation and risk impacts, and key challenges such as EPC data gaps and the need for a clear green mortgage definition.
