Οι συνεργασίες στο επίκεντρο της βιώσιμης ανάπτυξης : η περίπτωση των επιχειρήσεων στην Ελλάδα

Σινγκ, Βασίλειος

Master Thesis

Author

Σινγκ, Βασίλειος

Date

2026-07

Abstract

The present master’s thesis examines the role and the contribution of strategic partnerships in promoting Sustainable Development in large enterprises in Greece, as these are captured in the Sustainability Reports of the year 2024. The year 2024 constitutes a milestone, as it signals the first universal implementation of the European directive CSRD (Corporate Sustainability Reporting Directive) and of the new ESRS standards. To achieve the research purpose, the method of qualitative content analysis with elements of quantification through an ordinal intensity scale was applied, to a homogeneous sample of eight leading Greek enterprises from the sectors of industry, retail trade, energy, and banking. The results of the research revealed a clear sectoral differentiation in the Greek market. The sectors with a heavy environmental footprint (such as industries and enterprises related to energy) use strategic partnerships, particularly with university institutions and research centers, as a lever for the production of operational substance and their technological transformation, being pressured by financial materiality. On the contrary, the sectors of banking services and retail trade present a targeted approach, directing by priority their partnerships towards Non-Governmental Organizations (NGOs) and civil society. This choice aims at the systematic accumulation of social capital and at ensuring the necessary social acceptance and trust, which is judged fundamental for their unobstructed and responsible operation in the modern business environment. At the same time, it was established that the introduction of the new regulatory framework functioned as a catalyst for the transition from fragmented practices of adopting the Global Goals to a model of high strategic maturity. Enterprises now demonstrate an increased focus, aligning with great precision their partnerships exclusively with the Sustainable Development Goals (SDGs) that present direct relevance to their sectoral risks and their areas of material impact.

Postgraduate Studies Programme

Βιοοικονομία, Κυκλική Οικονομία και Βιώσιμη Ανάπτυξη

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/19699

Collections

Τμήμα Οικονομικής Επιστήμης

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα