During a nine-day visit to the Grand Duchy, the UN Working Group on Business and Human Rights assessed the Luxembourgish economy's efforts in regard to human rights.

In a respective statement, the working group advocates for Luxembourg to seize its opportunities and become a "global leader in sustainable finance".

Although the working group praised Luxembourg for implementing "two National Action Plans on business and human rights," it also recommended that this principle be extended to the financial sector: "We note that the Luxembourg Government is advocating for a full value chain approach in the [Corporate Sustainability Due Diligence Directive] and urge that this is included in national legislation."

The working group also warned that "suspended sentences and low fines are not a sufficient deterrence for businesses who profit from abusive labour practices".