Οι εκθέσεις βιωσιμότητας ως κύρια στρατηγική των σύγχρονων επιχειρήσεων
Sustainability reporting as a major strategy of modern firms
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Keywords
Εκθέσεις βιωσιμότητας ; 17 στόχοι βιώσιμης ανάπτυξης ; Δείκτες GRI ; Στρατηγική βιωσιμότηταςAbstract
The goal of this master’s dissertation is the study of the sustainability reports as a major strategy of firms in Greece. This new trend that has emerged the previous years globally is based on the 17 sustainable goals of the United Nations. In this study the sustainability reporting of 5 Greek companies is being analysed, in order to find out on which sustainable goals they focus and why, such as the advantages and disadvantages of selecting a sustainable strategy in general. The 17 sustainable development goals are being analysed, their origin, their purpose, as well as the indicators they use in order to demonstrate their progress. This study tries to understand the company culture that drives each company to focus on some sustainable goals rather than all 17 of them and has compiled together all aspects of publishing a sustainability report to prove that the choice of a sustainable strategy affects the companies positively in the long run, as well as the society and the environment. Some GRI indicators of Greece are being demonstrated in comparison to other countries, especially in the European Union for the year of 2018, which is also the year of the sustainability reports analysed in this study. Due to the economic crisis and the delayed presentation by government officials, that demonstrates the many benefits of publishing a sustainability report, it is clear that Greece is being left behind and that serious steps regarding the sustainable goals should be made in order to be on the same level with the rest of the countries in the European Union.