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Mondaq | ESG Comparative Guide

  • What regulatory regimes and codes of practice primarily govern environmental, social and governance (ESG) regulation and implementation in Luxembourg?
  • Is the ESG framework primarily based on hard (mandatory) law and regulation or soft (eg, ‘comply or explain’) codes of governance?
  • What is the regulators’ general approach to ESG and the enforcement of the ESG framework?

Discover the Luxembourg Chapter of the Mondaq ESG Comparative Guide, contributed by our experts Partner Isabel Høg-Jensen, Senior Associates Alessandro Morini and Elzbieta Tumko, and Associate Claire Jordan-Dandrau for an overview of some of the key points of law and practice. 

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