The ESR Guide – New edition


At a press conference on 7 October 2020, the Minister of the Economy, Franz Fayot, the Director of UEL and INDR, Jean-Paul Olinger, and the General Secretary of INDR, Norman Fisch, presented the revised and enriched edition of the Guide ESR – ENTREPRISE RESPONSABLE of the INDR. Developed in collaboration with the main national CSR actors, this guide aims to prepare companies to be more resilient and to manage societal and environmental expectations.

The new edition of the ESR Guide has been published in the wider context of the European Sustainable Development Week. Corporate social responsibility plays a key role in the development of a sustainable economy as it takes into account both environmental protection and economic and social aspects within the company, including the well-being and safety of employees.

Minister of the Economy Franz Fayot said: “In order to create a sustainable economy, which respects natural resources and serves the common good, companies are a key player, and corporate social responsibility is the strategic tool that can help them to actively contribute to sustainable development.

The Ministry of the Economy, the Chamber of Commerce, the Chambre des Métiers as well as the employers’ federations actively support the INDR in its mission to guide companies in the adoption of CSR and to raise their awareness on this subject.

Jean-Paul Olinger, Director of UEL and INDR, states that “CSR is the best strategic tool to strengthen the resilience of the company, develop the potential of its employees, and succeed in its energy and environmental transition.

The ESR Guide is a reference work on CSR in Luxembourg. It identifies the main expectations of the 21st century society towards companies and gives an overview of the relevant CSR themes. Broken down into 40 objectives and a hundred or so practical sheets, the ESR Guide explains in a concrete manner how a company can contribute to sustainable development and helps companies to implement CSR in a concrete manner.

Norman Fisch, General Secretary of INDR, explains: “As an educational tool, the ESR Guide brings together best practices and proposes solutions adapted to the company, whatever its size or sector of activity, alongside actions that can be implemented quickly.

The ESR Guide is based on the main international standards, integrates the Sustainable Development Goals (SDGs), and also brings together the main definitions and explanations of CSR terminology in a glossary. It is aimed at both beginners and managers already involved in CSR. Managers and CSR coordinators will discover how to develop a CSR strategy, improve governance, manage societal expectations and limit environmental impacts. The ESR Guide is structured in 4 main chapters that reflect the 3 interdependent pillars of sustainable development (environment, social, economy), and that are based on a common foundation, the strategic component of CSR.

The ESR Guide is the basis of the complete programme of support for companies ESR – ENTREPRISE RESPONSABLE, promoted by the INDR. Within this framework, it prepares the company for its online self-assessment and, in case of interest, accompanies it towards the ESR – ENTREPRISE RESPONSABLE label.

The complete content of the ESR Guide is available free of charge at, or can be ordered from the INDR in the form of a practical and personalised eco-designed binder.

Press release by the Ministry of the Economy and INDR