Ο ρόλος και η σημαντικότητα των κριτηρίων ESG στην επίτευξη στρατηγικών στόχων, μελέτη περίπτωσης ΟΤΕ Α.Ε.
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Βιώσιμη ανάπτυξηAbstract
This thesis aims to capture with completeness, clarity and validity the importance of ESG
tools in shaping and enhancing business value. The importance of sustainability and
ESG criteria is increasing over time and is evidenced by the directive issued by t he EU
according to which from 2024 all large companies and listed SMEs will be obliged to
submit annual Sustainability Reports based on specific indicators. With the help of
academic literature and official websites , the theoretical background of sustainability is
examined, from a discussion of historical data and the most important global agreements
on sustainable development to its contribution to responsible business and an analysis
of ESG criteria with the regulatory framework and the standards that frame them. This is
followed by a discussion of four key areas of a business where sustainable development
can be applied, marketing, human resource management, supply chain and accounting.
It is therefore shown that companies that adopt sustainable practices are able to address
the economic, social and environmental challenges of the business environment and
adapt by gaining a competitive advantage while returning value to society. Moreover,
these companies take care of their employees, taking into account flexibility, fairness and
equity in both their selection and retention processes . In addition, companies that apply
sustainability are able to manage risks and seize opportunities, resulting in informed
decisions that strengthen relationships with investors, customers and society. Particular
mention is made for the green, social and sustainability bond markets that contribute to
business financing. Finally, the thesis concludes with a case study which examines how
the new technologies emerging from the 4th industrial revolution (Industry 4.0) can
contribute to the extraction of reliable and comparable data for ESG reporting
Postgraduate Studies Programme
Πρόγραμμα Μεταπτυχιακών Σπουδών στη Διοίκηση Επιχειρήσεων για Στελέχη (Executive MBA)Department
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης ΕπιχειρήσεωνNumber of pages
118Language
GreekCollections
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα