Εξωτερική αξιολόγηση πολιτικών βιωσιμότητας σε ελληνικές επιχειρήσεις
External evaluation of sustainability policies in greek companies

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Keywords
Στόχοι βιώσιμης ανάπτυξης ; Κριτήρια ESG ; Κατανομή κεφαλαίων ; Καινοτόμοι χρηματοδοτικοί μηχανισμοίAbstract
The purpose of this paper is to understand and highlight the importance of measuring
social impact, ESG criteria and the United Nations Sustainable Development Goals. In
this way, the axis is highlighted on the basis of which social impact measurement can
be a lever for the implementation of ESG criteria and the better allocation of funds, in
order to fill the financing gap for the achievement of the 17 Sustainable Development
Goals. By integrating sustainable development practices into daily business operations,
products and services, companies can manage to achieve the SDGs through the
implementation and exploitation of ESG criteria. As financing the SDGs is one of the
main challenges facing policymakers at the national and international levels, the
concern about how to fill the financing gap suggests the need for innovative financing
mechanisms and collaborative efforts. The results of the quantitative analysis,
conducted with structured questionnaire to 60 managers of Greek private sector
companies, revealed that the majority of participants emphasized that their company
takes environmental factors into account to a large extent in the process of allocating
funds intended for business activities. At the same time, with the effective integration
of ESG criteria in the allocation of funds, the majority of individuals stated that this
happens to a moderate extent, while they indicated that the implementation of ESG
criteria could effectively contribute to filling the financing gap for the achievement of
the 17 UN Sustainable Development Goals.


