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Guide to ESG Reporting, 2019



With the growing global concern surrounding the achievement of the Sustainable Development Goals (SDG) by 2030, investors and other financial marketplayers are increasingly interested in understanding how organisations manage their material ESG opportunities and risks, and how they deliver on ESG positive impact. Stock exchanges have the ability to act as catalysts for financial markets in providing guidance for appropriate ESG reporting.LuxSE are committed to promoting transparency on ESG matters through encouraging the reporting thereof. This document therefore provides information on how organisations can integrate such ESG matters into their reporting by focusing on providing guidance for three different kinds of stakeholders: 1 Companies, 2 Issuers of debt instruments (i.e. bonds), and 3 Asset Managers active in SRI funds.







Issuer (type)

Luxembourg Stock Exchange (Bourse de Luxembourg) (Stock Exchange)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.40%
    • Low 0.01%
    • E focus: climate change, conservation, emissions, energy, energy use, environment, forests, greenhouse gas, land use, pollution, renewable energy, sustainable finance, waste, water, biodiversity
    • S focus: diversity, human capital, human rights, recruitment, value creation, discrimination
    • G focus: animal testing, audit, bribery, business reporting, corruption, esg report, esg reporting, esg reports, financial reporting, lobbying, responsible investment, risk management, accountability
    • SDG 1: No Poverty
    • Construction, Finance, Information, Management, Mining, Professional services, Real estate, Transportation