Jurisdiction
For products sold in Luxembourg
Law Summary
This Luxembourg legislation transposes the EU’s Corporate Sustainability Reporting Directive (CSRD) into national law. It defines which companies fall under the reporting scope (phased by size), mandates reporting according to European Sustainability Reporting Standards (ESRS), requires independent assurance, and incorporates updated EU size thresholds.
Law Obligation
- Companies must report their global energy use and carbon emissions in annual reports.
- Organizations must disclose energy efficiency actions taken during the reporting year.
- Businesses must include intensity metrics relating to emissions.
