The increased focus on sustainable development and the transition to a more sustainable and inclusive economy have led to an uptick in investor demand for transparent and comprehensive data on Environmental, Social and Governance (ESG) aspects. Multiple companies would like to meet this demand, but struggle to define the right ESG approach and methodology, and establish proper ESG reporting procedures.
In line with its stated objective to promote transparent capital markets, the Luxembourg Stock Exchange (LuxSE) has published a set of comprehensive guidelines for reporting on ESG aspects. Reflecting the unique diversity in its capital market ecosystem, LuxSE’s ESG Guidelines address the specific scope and needs of its three main stakeholders: companies, issuers of sustainable debt instruments, and asset managers active in sustainable & responsible investment funds.