LUXEMBOURG CITY/GENEVA (9 December 2022) – UN experts today hailed Luxembourg’s commitment to implement the UN Guiding Principles on Business and Human Rights, and praised the development of two National Action Plans on business and human rights.

“Inviting the UN Working Group on Business and Human Rights as the first Special Procedures mandate to visit Luxembourg shows the country’s commitment to the business and human rights agenda,” said Robert McCorquodale, who represented the Working Group on a 9-day visit to the country.

In a statement at the end of the visit, the Working Group encouraged Luxembourg to support the inclusion the financial sector and investment funds within the European Union Directive on Corporate Sustainability Due Diligence (CSDDD). “These activities can and have led to adverse human rights impacts,” the experts said.

“Further, the Working Group sees the CSDDD as a means for Luxembourg to position itself as a leader in the region, particularly in terms of sustainable finance, which includes human rights, environmental, and climate change matters,” they said.

To this end, the Working Group urged the Government and business to increase training and capacity building across all sectors and organisations.

During the visit, the Working Group discussed key pending legislation in Luxembourg relevant to corporate accountability for human rights abuses, such as the Whistleblowers Bill, the Conflict Minerals Bill and the Collective Recourse Bill.

“We commend Luxembourg for taking these initial steps and encourage the Government to pass this legislation without delay,” McCorquodale said.

Throughout the country visit, the Working Group noted evidence of a variety of good practices within Luxembourg, such as for survivors of human trafficking and assistance provided to migrants.

“However, suspended sentences and low fines are not a sufficient deterrence for businesses who profit from abusive labour practices,” the Working Group said.

The experts expressed their gratitude to the Government of Luxembourg for its invitation and active engagement. During their visit, experts from the Working Group met with representatives of Government, businesses, business associations, trade unions and civil society organisations in Luxembourg city.

The Working Group’s final report, including its findings and key recommendations, will be presented to the Human Rights Council in June 2023.