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Articles by Caroline Bocklandt
Simplifying Sustainability Reporting: Voluntary Sustainability Reporting Standard For SMEs (VSME)
The European Commission adopted on 30 July 2025 a recommendation introducing a voluntary sustainability reporting standard for small and medium-sized enterprises (SMEs), known as the Voluntary Standard for SMEs (VSME). The VSME has been developed by EFRAG and is available in three language versions: English, French and German.
Transfer Of Central Administration To Luxembourg Under The Mobility Directive
In previous years, Luxembourg has seen some EU based companies transferring their central administration – or head office – from other EU Member States to the Grand Duchy, while keeping their registered office in their country of origin. The legal implementation of such partial relocations, however, remained unclear. Under Luxembourg company law, a company's domicile and nationality is determined by the seat of its central administration.
Luxembourg: Environmental, Social And Governance
1. Climate – the law governing operations that emit Greenhouse Gases (e.g. carbon trading) is addressed by Environment and Climate Change international guides, in respect of ESG: a. Is there any statutory duty to implement net zero business strategies; b. Is the use of carbon offsets to meet net zero or carbon neutral commitments regulated; c. Have there been any test cases brought against companies for undeliverable net zero strategies; d.
First EU Omnibus Package On Sustainability Simplification: What To Know
"Sustainable competitiveness" is more than ever at the forefront of EU policy priorities.
Corporate Sustainability Reporting Directive Update
While the transposition process of Directive (EU) 2022/2464 as regards corporate sustainability reporting ("CSRD") is still ongoing in Luxembourg, the following is worthwhile noting for companies preparing to comply with the new framework.
ESG Impact On Private Equity Transactions
EH ELVINGER HOSS PRUSSEN, société anonyme More Independent in structure and spirit, Elvinger Hoss Prussen guides clients on their most critical Luxembourg legal matters. Committed to excellence and creativity in legal practice, our firm delivers the best possible advice for businesses, institutions and entrepreneurs, playing a unique role in the development of Luxembourg as a financial centre.
Luxembourg's New Bill Of Law Transposing CSRD Submitted To Parliament
On 29 March 2024, the long-awaited Bill of Law 8370 transposing Directive (EU) 2022/2464 as regards corporate sustainability reporting ("CSRD") into national law ("Bill") was submitted to the Luxembourg Parliament.
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