Lexology GTDT - Guide on ESG and impact investing

In recent years, Luxembourg has developed into the ultimate sustainable finance centre in Europe. Several initiatives have been launched over the years by the government, the private sector, various non-profit institutions, agencies and other authorities, all of them aimed at enhancing and further consolidating the edge that Luxembourg’s financial participants possess on ESG matters.

This guide aims to examine how Luxembourg legally address ESG, impact investing and purpose-driven companies and how it compares to other jurisdictions across the globe. In doing so, the publication also aims to create the basis for understanding what is common to each jurisdiction in these fields, what are the regulatory trends and upcoming developments.