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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
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Jul 11, 2024CSRD I Draft law n°8370: transposing Directive (EU) 2022/2464 on Corporate Sustainability Reporting
Summary Draft Law n° 8370 (the “Draft Law”) was introduced on 29 March 2024 before the Luxembourg Parliament to transpose the Corporate Sustainability Reporting Directive (CSRD) and the Commission Delegated Directive (EU) 2023/2775 into national legislation. This new framework will replace the
Jul 11, 2024Modernisation of the accounting law | Opinion of the Luxembourg Bar
Background As reported in our previous newsletter article , a draft law to modernise the Luxembourg accounting legislation (the “ Draft Law”) was submitted to the Luxembourg Parliament ( Chambre des Députés ) in July 2023. This Draft Law No. 8286 intends to clarify and consolidate general accounting
Jul 11, 2024CSDD I EU takes bold step: new directive mandates corporate accountability for sustainability and human rights
On 5 July 2024, the Directive 2024/2859 on Corporate Sustainability Due Diligence (CSDDD) (the "Directive") was published in the Official Journal of the European Union. This new law requires companies to ensure their activities are sustainable and respect human rights across their entire value chain
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