105-2 Guide to ESG Reporting, 2019

Summary

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.

Thumbnail image for 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

Luxembourg

Year

2019

Region

Europe

Issuer (type)

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

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Professional, Scientific, & Technical Services
Information
Public administration

Restrictiveness

Moderate

Sustainable Development Goals (SDGs)

SDG 2: Zero Hunger
SDG 4: Quality Education
SDG 8: Decent Work and Economic Growth
SDG 9: Industry, Innovation, and Infrastructure
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 14: Life Below Water
SDG 15: Life on Land
SDG 16: Peace, Justice, and Strong Institutions
SDG 17: Partnerships for the Goals