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> > > Corporate Social Responsibility: The New Corporate Governance Principle of the Luxembourg Stock Exchange

Corporate Social Responsibility: The New Corporate Governance Principle of the Luxembourg Stock Exchange

7 février 2018 Droit des sociétés

Logotype - Nautadutilh - Actualités - Legitech

The X Principles of Corporate Governance (« X Principles« ) of the Luxembourg Stock Exchange (LSE) were revised in December 2017 in order to introduce a new ninth principle on corporate social responsibility (CSR).  

The revised X Principles are effective as from 1 January 2018 and applicable to financial years starting as from that date. Consequently, companies are expected to implement the new CSR rules in the course of their first financial year starting on or after 1 January 2018 and to include the relevant CSR information in their annual report for that year.

In a nutshell, according to the new principle, companies to which the X Principles apply have to (1) define a CSR policy, (2) issue a CSR report, and (3) consider on a regular basis non-financial risks including the social and environmental aspects thereof.

http://www.nautadutilh.com

 

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