Agefi Luxembourg - janvier 2026

AGEFI Luxembourg 36 Janvier 2026 Droit / Emploi TheCase for aPragmaticAlignment By Patrick LEVALDAUR, General Secretary / Chairman of SQC, EFPALuxembourgAsBL. F ormuch of the last century, the question ofwhether business and sustainability could coexist was fra- medby a sharp ideological divide, embodiedby two of themost influential thinkers inmodern economic andmanagement theory:Milton Friedman andR. Edward Freeman. Friedman famously articulated that “the social responsibility of business is to increase its profits.” According to this view, the purpose of the firm was purely economic: toproduce efficiently, innovate, compete, andgeneratereturnsforshareholders.Socialorenvi- ronmental concerns, while legitimate, were consid- ered the domain of governments and civil society. For Friedman, any diversion from the profit motive risked lowering efficiency and ultimately harming society by weakening the very economic engine meant to support it. Freemanradicallyreframedthedebatewithhisstake- holder theory. Instead of seeing shareholders as the sole beneficiaries of corporate activity, Freeman argued that companies exist within a web of rela- tionships — employees, clients, suppliers, commu- nities,publicauthorities,andtheenvironment.Long- termvaluecreationdependsonnurturingtheserela- tionships. A business that harms its community, degrades its environment, or mistreats its workers may appear profitable in the short term but under- mines its foundations in the long run. For decades, these perspectives were presented as incompatible: the relentless pursuit of profit versus the broader pursuit of purpose. But in the 21st cen- tury, the context has changed. Climate instability, rising regulatory pressure, demographic shifts, tal- ent shortages, the expectations of younger genera- tions, and the rise of ESG frameworks have blurred the boundaries between economic and societal val- ues.What once appeared tobe competingpriorities are now increasingly intertwined. Today, sustain- ability is not an ideological choice. It is a practical necessity. Businesses are discovering that responsi- blepractices—on the environmental, social, or gov- ernance fronts — are not obstacles to profitability but drivers of resilience, trust, and long-term competitiveness. FromPrinciples to Practice: TheNewBusinessMindset Theconversationaroundsustainabilityhaslong been dominated by grand strategies, glossy reports, and bold commitments to the future.Yetthegenuinetransformation taking place in organizations today is often built on simple, pragmatic decisions—small steps that accu- mulate into meaningful structural change. Across industries, several trends have emerged, illustrating how sustainabilityisembeddedinbusi- ness operations: 1. Operational Sustainability and Resource Optimization Companies are improving energy efficiency, adopt- ing green electricity, and reducingwaste—not only becauseitisgoodfortheplanet,butbecauseitreduces operating costs. The transition to paperless work- flows,digitalizationofdocumentation,andtheadop- tion of circular-economy principles all contribute to both economic and environmental performance. It is not an ideology anymore, but a pragmatism. 2. Responsible Procurement andSocial Impact Procurement has become a lever of sustainability. Businesses are increasingly choosing suppliers com- mittedtoinclusiveemploymentpractices,low-impact production,andrefurbishedorenergy-efficientequip- ment. Thesedecisions reinforce ethical supply chains and help stimulate the development of responsible industries. 3. Employment as aVector of Social Stability Sustainability also encompasses social challenges. Companies that create opportunities for long-term unemployed individuals or “seniors”, collaborate with social enterprises, or employ people with dis- abilitiescontributetosocialcohesion.Theyalsobenefit from a more diverse, resilient, and loyal workforce. Let’s be honest, they can also benefit from subsidies for governments, which align sustainability and eco- nomic pragmatism. 4. SustainableMobility andReducedFootprint Supportingpublic transportation, developingmobil- ity budgets, encouraging active commuting, or enabling remote work are now part of the corporate toolkit. These policies reduce emissions, relieve employees of commuting stress, and contribute to a moreefficientuseoftime,whichisalsorelevantfrom an economic perspective. 5. Digital Sobriety andWasteReduction Limiting printers, extending the lifespan of devices, and avoiding unnecessary digital consumption help strengthen sustainability strategies. These actions require nomajor investment but significantly reduce material and energyuse. Themovement toward sustainability is thus increas- ingly rooted inpragmatism. Companies are learning that responsible practices are not at oddswithopera- tional or financial performance—they enhance it. AGround-Level Illustration In this broader landscape, they are obviously inequality.Not all the industries canconverge easily to carbon neutrality, but all can take small steps to include sustainability in their activities. Non-for- profit organizations should act as laboratories pro- viding a concrete illustration of how even a small professionalorganizationcanintegratesustainability realistically and effectively. For example, EFPA Luxembourg has not launched sweeping, expensive programmes, nor has it made grandpublicclaims.Instead,ithasdirectlyintegrated sustainability into everydaydecisions: -Prioritisingpublictransport forstaffanddailyoper- ations, - Switching to green electricity to power its offices with lower environmental impact, - Eliminating office printers to reduce paper waste and encourage digitalworkflows, -Usingreconditionedlaptops suppliedbyaprovider where 80%ofemployeeshavedisabilities ,strength- ening inclusiveprocurement and reducing electronic waste, -Creatingpositionsforlong-termunemployedindi- viduals ,demonstratingacommitmenttosocialinclu- sion and community engagement. These actionsmay appearmodest, but they embody a philosophy: sustainability is built through consis- tency, not spectacle. Each step taken is purely prag- matic and supports an economic objective: - Public transports are free of charge for the users in Luxembourg, and the associationdoesn’t needpark- ing for its employees, - Today, electricitygeneratedby solar plan is cheaper than that generatedbynuclear plan, -Eliminatingprintersallowswastemanagementeffi- ciency and reduces expenses, - Using reconditioned laptops decreases costs and allows the association to remain consistent with its policy, - Hiring long-term unemployed people enables the association to recruit highly qualified employees while benefiting fromsubsidies. In total, the association generates 2 tCO2e per year. 4 tCO2e per year should also be added for the confer- ences it organizes. Every year, 150% of this residual impactisoffsetwithadonationmadetootherassoci- ationsactiveontheGreatGreenWall(GGW)inAfrica . The association shows that responsibility is not reservedformultinationalcorporations.Smallorgan- izations can also make meaningful contributions — precisely because they often have the agility to adapt quickly and the proximity to understand their stake- holders’ needs. EFPA Luxembourg’s example illustrates a shift in mindset that is becomingmorewidespread: the idea thatsustainabilityisnotaconstraintbutanoperational and strategic asset. Three lessons emerge: 1. Sustainability is accessible to all organizations. It does not requiremassivebudgets or complex report- ing frameworks. It begins with practical, achievable steps taken everyday. 2. Small changes accumulate into structural trans- formation. When practices are sustained over time, they reshape company culture, influence partners, and inspire clients. 3.Socialandenvironmentalresponsibilitystrength- en economic resilience. Inclusive hiring, energy effi- ciency,wastereduction,andresponsibleprocurement all directly support long-termbusiness performance. Compatibility Proven—andNecessary The long-standing Friedman–Freeman opposition belongs increasingly to the past. Themodern econ- omy shows that profit and purpose are not mutu- ally exclusive. If anything, sustainability has become one of the most reliable foundations for future profitability. Thequestionisnolonger “Arebusinessandsustain- ability compatible?” The evidence suggests they clearlyare.Themoreurgentquestionis “Howquick- ly will organizations integrate sustainability as a core component of doingbusinesswell?” Whether through large-scale strategies or through small, meaningful steps like those taken by EFPA Luxembourg, one thing is clear: sustainability is not an alternative path—it is the path forward. Business and Sustainability: Compatible? A nnoncée fin 2024, la Luxembourg AI Factory déploie ses ailes. Son catalogue de services se précise et le rôle central de l’agence na- tionale d’innovation est désor- mais bien fixé. Annoncée le 13 décembre 2024, la Luxembourg AI Factory est la plate- forme nationale dédiée à une adoption responsable et sécurisée de l’IA. Cette initiative s’appuie sur un consortium composé de LuxProvide (qui opère le supercalculateurMeluXina), Luxinno- vation, Luxembourg National Data Service (LNDS), l’Université du Luxembourg et le Luxembourg Insti- tute of Science and Technology (LIST), ainsi que sur un réseau d’acteurs pu- blics et privés. Elle dispose du soutien duministère de l’Économie, duminis- tère de la Recherche et de l’Enseigne- ment supérieur et de l’initiative EuroHPC Joint Undertaking. La LuxembourgAI Factory fait partie du réseau des 19 AI Factories mises en place au sein de l’Union euro- péenne. « Grâce à l’approche intégrée de la Luxembourg AI Factory, le Luxembourg devient un acteur clé dans la construction d’un écosystème européen d’IA robuste, éthique et souverain. Membre actif du programme Eu- roHPC et étroitement connecté aux autresAI Factories, la LuxembourgAI Factory contribue en effet à diffuser les bonnes pratiques et à créer des synergies transfrontalières », avait ex- pliqué Stéphanie Obertin, la ministre de la Digitalisation et ministre de la Recherche et de l’Enseignement supé- rieur, lors de l’ouverture du Data Summit Luxembourg 2025 en décem- bre dernier. Entrer en confiance dans l’IA Après plusieurs mois de concertation avec tous les membres du consortium et partenaires impliqués, le catalogue de services de la LuxembourgAI Fac- tory est désormais disponible. Ciblant à la fois les entreprises, les startups, les administrations, mais aussi les acteurs de la recherche, les services de LuxembourgAI Factory offrent un ac- compagnement afin d’adopter l’intel- ligence artificielle de façon sûre, efficace et conforme. La coordination de cette initiative est assurée par l’agence nationale d’inno- vation Luxinnovation en tant que point d’entrée unique. «Avec ce cata- logue de services, nous confirmons notre ambition pour la Luxembourg AI Factory de permettre à toute orga- nisation d’adopter l’IA dans un cadre souverain, sécurisé et conforme, en transformant la complexité en oppor- tunités concrètes », explique Mario Grotz, le CEO de Luxinnovation. « En réunissant infrastructure, exper- tise, financement et formation dans un modèle unique, l’objectif est d’éli- miner tous les obstacles traditionnels et de proposer aux organisations d’en- trer en confiance dans les développe- ments basés sur l’IA. » Un catalogue de services, six piliers Couvrant l’ensemble du cycle de vie d’un projet d’intelligence artificielle, de la première idée, à la mise en pro- duction à grande échelle, le catalogue de services de la Luxembourg AI Factory propose six piliers d’accompa- gnement. Ainsi, à travers les services offerts, la Luxembourg AI Factory peut aider à: - Évaluer & accélérer – Poser un diagnostic de maturité, clarifier des objectifs et définir un plan d’action réaliste pour transformer l’explora- tion en trajectoire concrète. L’objectif est de garantir que chaque projet repose sur des bases solides et maxi- mise son impact. - Perfectionner & former – Entre 140 à 200 formations par an sont accessi- bles, allant de la sensibilisation à la maîtrise opérationnelle en passant par des formations spécialisées. Cette offre contribue à bâtir la prochaine généra- tion de talents IA du pays, tout en assurant que personne ne soit laissé de côté dans la transition digitale. - Connecter – Mettre en relation avec des experts techniques, des spécia- listes sectoriels, des partenaires acadé- miques ou des initiatives euro- péennes. Soutenir la découverte et l’ac- cès aux données, élément essentiel pour entraîner et tester des modèles IA. La Luxembourg AI Factory se positionne en tant que catalyseur d’in- novation et point de convergence pour l’écosystème national et européen. - Financer – Faciliter l’accès aux aides nationales à la Recherche, au Développement et à l’Innovation, et aux programmes européens tels qu’Horizon Europe ouDigital Europe. Cet accompagnement permet d’accé- lérer les projets tout en réduisant les risques financiers, un avantage décisif pour les PME et startups. - Construire & tester – Accompagner dans la construction et la vérification des solutions IA, incluant le dévelop- pement expérimental, l’usage d’envi- ronnements réglementaires (sand- boxes), le support en matière de ges- tion des données, ainsi que l’applica- tion des principes de conformité au regard du GDPR et de l’EUAI Act. - Mettre à l’échelle & exécuter – Accompagner lors du passage en pro- duction: gestion des données, déploie- ment opérationnel, supervision de modèles, gouvernance du cycle de vie et intégration dans les systèmes exis- tants. Les organisations peuvent ainsi exploiter la pleine puissance de l’IAen continu, en s’appuyant sur une infra- structure souveraine qui garantit per- formance, sécurité et résilience. « Grâce à la palette de services offerts, la LuxembourgAI Factory renforce la compétitivité des PME et accélère l’in- novation dans les entreprises », note pour sa part leministre de l’Économie, des PME, de l’Énergie et du Tourisme, Lex Delles. « Cette initiative soutient également les secteurs stratégiques du pays, finance, espace, cybersécurité, économie verte, tout en restant ouverte à toutes les industries et entre- prises, renforçant ainsi la position du Luxembourg au sein de l’écosystème de l’IA et des données. » Retrouvez chaque mois, dans AGEFI Luxembourg, une actualité dans le domaine del’innovationproposéeparLuxinnovation. LuxembourgAI Factory: Luxinnovation comme point d’entrée unique Innovation Le supercalculateur luxembourgeois MeluXina soutient les services proposés par la LuxembourgAI Factory. (Photo : DR)