Η εταιρική οδηγία αναφοράς βιωσιμότητας και η εφαρμογή της στην Ελλάδα
The corporate sustainability reporting directive and its implementation in Greece
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Keywords
CSRDAbstract
This thesis examines the Corporate Sustainability Reporting Directive (CSRD) and its implementation in Greece, at a time when sustainability, corporate accountability and transparency are becoming increasingly important for business activity and evaluation. The study aims to analyse the regulatory content of the CSRD, present its main requirements and tools, and assess its practical significance within the Greek business environment.
Chapter 1 presents the purpose and objectives of the thesis, as well as its overall structure. It serves as an introductory chapter, clarifying the subject of the study and the logic behind the organisation of the following chapters.
Chapter 2 develops the theoretical framework and literature review. It explores the concept of corporate sustainability, its relationship with business models and strategy, and the broader legislative background of the CSRD. In this way, it establishes the conceptual and regulatory foundations of the thesis.
Chapter 3 focuses on the main elements and requirements of the CSRD. In particular, it examines double materiality, the European Sustainability Reporting Standards (ESRS), the main disclosure categories, and the sustainability statement under ESRS. This chapter constitutes the core of the analysis of the directive itself, as it sets out its structure, rationale and principal obligations for companies.
Chapter 4 examines the EU Taxonomy Regulation and its connection with the wider sustainability reporting framework. It presents the main taxonomy criteria, technical screening criteria, environmental objectives, key categories of activities, and other relevant standards such as the GRI Standards. It also includes a comparison with the previous Non-Financial Reporting Directive (NFRD), highlighting the major changes introduced by the CSRD in the field of non-financial and sustainability reporting.
Chapter 5 turns to the implementation of the CSRD in Greece. It analyses the current business landscape, presents case studies of Greek companies, and reviews the first available evidence from the implementation of the directive by Greek and European undertakings. Particular emphasis is placed on the practical challenges, compliance difficulties and early observations arising from the new reporting framework.
Finally, Chapter 6 presents the overall conclusions of the thesis. It summarises the main findings, evaluates the advantages and challenges associated with the implementation of the CSRD, draws a specific conclusion regarding the Greek case, and formulates proposals for a more effective integration of the new reporting framework by businesses.
Postgraduate Studies Programme
Βιοοικονομία, Κυκλική Οικονομία και Βιώσιμη ΑνάπτυξηDepartment
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής ΕπιστήμηςNumber of pages
89Language
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