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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 Environmental, Social and Governance aspects (ESG). 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.
“We wanted to go beyond standard market practice and make available ESG Guidelines that would be relevant not just for companies that are in the process of incorporating ESG considerations into their decision-making, but also for issuers and asset managers. These...
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