Transposition NFI Directive: Bill 6868

According to the draft law, companies have the choice to provide a consolidated report, to separate it from the financial management report, to use internationally recognized standards and to have it reviewed by an auditor. But at this stage, there is no recommendation/guidance from the Government.

Issuer name

Ministry of Justice

More information

The Luxembourgish state considers companies are in a better position to determine the more relevant publication conditions of this report. The publication of this report shall be made (i) at the same time as the management financial report or (ii) 6 months after the annual accounting statement.

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Manamgement report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Employment Conditions, Policies and Practices, Social Impacts & Value Creation, Human Rights

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour

Status

Current

Country

Luxembourg

Region

Europe

Date of publication

2016

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Go to the instrument