Η εφαρμογή των ESG κριτηρίων σε μια μικρομεσαία επιχείρηση

Κοκονέζη, Μαρία Ιωάννα

ESG criteria in a small and medium-sized business

Master Thesis

Author

Κοκονέζη, Μαρία Ιωάννα

Date

2024

Abstract

The term ESG, consisting of the initials of Environmental, Social, and Governance, defines the integration of assessing environmental, social, and governance factors in the decision- making process, concerning the sustainability of investments and businesses. ESG criteria represent an evaluation that takes into account environmental, social, and governance factors, reflecting the position and role of investors and businesses in the new environment of investment challenges. ESG criteria are an important analytical tool, extremely useful for companies, investors, and other stakeholders, as they consider aspects not included in traditional economic analysis. These criteria help identify risks that are not visible through conventional economic measures, such as the company's interaction with the environment and society, as well as governance practices. ESG criteria contribute to maintaining a stable and long-term environment for every business, considering environmental, social, and governance concerns, in order to achieve sustainability and objectives. Through ESG assessments, investors are provided with significant information regarding a company's exposure to long- term environmental, social, and governance risks, while simultaneously evaluating the performance of a company based on sustainability principles. These are tools that contribute to the transition towards sustainability and, due to their comprehensive coverage of issues, offer both opportunities and risks. ESG criteria and sustainability goals incorporated aim to drive the evolution that will bring about changes in society, the economy, and our behavior, having a decisive impact on the financial sector. The purpose of this study is to examine and analyze the implementation of ESG criteria in businesses and organizations. After presenting these tools that contribute to the transition towards sustainability, the sustainability they represent in the evolution of the financial sector is analyzed. In the final part of the study, an attempt is made to apply ESG criteria to a small to medium-sized Greek enterprise, specifically creating an indicative ESG report for an operational small to medium-sized enterprise, citing GRI standards.

Postgraduate Studies Programme

Κλιματική Κρίση και Τεχνολογίες Πληροφορικής και Επικοινωνιών / MSc in Climate Crisis and Information and Communication Technologies

Department

Σχολή Τεχνολογιών Πληροφορικής και Επικοινωνιών. Τμήμα Ψηφιακών Συστημάτων

Number of pages

105

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/16778
http://dx.doi.org/10.26267/unipi_dione/4200

Collections

Τμήμα Ψηφιακών Συστημάτων

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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