ESG Οι τρέχουσες απαιτήσεις και οφέλη
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Keywords
ESGAbstract
Environmental, Social, and Governance (ESG) has emerged as a framework that has gained increasing importance in the business world in recent years. Sustainable Development represents a critical factor for companies and reflects a modern and comprehensive business approach aimed at creating value for all stakeholders.
The primary objective of this thesis is to examine the ESG reporting framework (Environmental, Social, and Governance). First, a concise description of the concept of ESG reporting will be provided, along with an analysis of the benefits for companies adopting it. Subsequently, the legal and regulatory framework at the European and community level will be explored, outlining the obligations and practices that govern ESG reporting. Finally, the thesis will include a case study to illustrate the practical implications and outcomes of implementing ESG reporting.