The transformation of European corporate accountability
Ο μετασχηματισμός της ευρωπαϊκής εταιρικής λογοδοσίας

Master Thesis
Author
Karampitiani, Katerina
Καραμπιτιάνη, Αικατερίνη
Date
2026-05Advisor
Μανασάκης, ΚωνσταντίνοςView/ Open
Keywords
CSRD ; ESRS ; Omnibus ; SustainabilityAbstract
This master’s thesis explores the structural transformation of corporate sustainability from a voluntary activity into a mandatory and digitally readable governance mandate, within the framework of the Corporate Sustainability Reporting Directive (CSRD). The research examines the transition from the previous regime of the NFRD directive to the rigorous requirements of the European Sustainability Reporting Standards (ESRS).


