Luxembourg law does not contain any specific provisions requiring corporate entities to respect human rights...Directors of Luxembourg companies owe their duties first and foremost to the company...Luxembourg law does not require the disclosure on the company's decisions on non-shareholders. In practice however, a growing number of companies include social criteria in their decision-making on a voluntary basis and companies are permitted to make public any action taken on behalf of non-shareholders for example...There are a number of non-discrimination laws...However there is no binding anti-discrimination legislation currently in place specifically targeting non-discrimination on company boards.