On 31 October 2003 the Luxembourg employers' association (the UEL) signed a sustainable development charter. The UEL promotes the concept of corporate social responsibility (CSR) with the aim of helping firms boost their competitiveness and ensure their continuity. In order to achieve this, it established the National Institute for Sustainable Development and Corporate Social Responsibility (INDR).
The INDR, taking this commitment even further, has now created a CSR label, "Entreprise Socialement Responsable - ESR", which is a tool for companies wishing to formalise their CSR endeavours, share their experience, advance as a group and make their efforts and achievements known to their employees as well as to the outside world.