Corporate Sustainability Due Diligence


“The behaviour of companies across all sectors of the economy is key to succeed in the Union’s transition to a climate-neutral and green economy in line with the European Green Deal and in delivering on the UN Sustainable Development Goals, including on its human rights- and environment-related objectives.” This is how the proposed European Parliament and Council Directive on Corporate Sustainability Due Diligence, published on 23 February 2022, begins.

In anticipation of the implementation of this directive, UEL and INDR strongly encourage Luxembourg companies to effectively prepare for it by subscribing to the National Business and Human Rights Pact, launched on 20 July 2021. This document is a co-creation between UEL, INDR, the Ministry of Foreign and European Affairs (MAEE) as well as academic, consulting, civil society and business actors.

The Pact is a tool to support companies in the implementation of due diligence in their value chain, based on the United Nations Guiding Principles on Business and Human Rights. On 6 July 2022, the Minister for Foreign and European Affairs, Jean Asselborn, and representatives of 50 Luxembourg companies signed the Pact.

The National Pact is part of the National Action Plan “Business and Human Rights” (PAN 2), adopted by the Luxembourg government on 11 December 2019. It includes some 20 concrete actions to implement the UN Guiding Principles on Business and Human Rights. These 20 actions include the “National Business and Human Rights Pact”.

Human rights are an integral part of the social pillar of the Guide ESR – ENTREPRISE RESPONSABLE, the reference document on CSR in Luxembourg. In collaboration with the House of Training, INDR is offering a half-day training module (available in French and English) that will familiarise participants with the main concepts of “Business and Human Rights” and, through case studies, with the implementation of due diligence.