{"id":38,"date":"2025-05-29T06:32:05","date_gmt":"2025-05-29T06:32:05","guid":{"rendered":"https:\/\/nikosavlonas.com\/?p=38"},"modified":"2025-07-25T11:01:56","modified_gmt":"2025-07-25T11:01:56","slug":"eu-2040-esg-ripple-effect","status":"publish","type":"post","link":"https:\/\/nikosavlonas.com\/el\/eu-2040-esg-ripple-effect\/","title":{"rendered":"\u0391\u03c0\u03cc \u03c4\u03b9\u03c2 \u0392\u03c1\u03c5\u03be\u03ad\u03bb\u03bb\u03b5\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03af\u03b8\u03bf\u03c5\u03c3\u03b5\u03c2 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03b9\u03ac\u03c3\u03b5\u03c9\u03bd: \u039f \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u0395\u0395 2040\": \u039f \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03bf\u03c2 \u03c4\u03b7\u03c2 ESG"},"content":{"rendered":"<p data-start=\"667\" data-end=\"1086\">\u03a9\u03c2 <a href=\"https:\/\/nikosavlonas.com\/el\/%cf%83%cf%87%ce%b5%cf%84%ce%b9%ce%ba%ce%ac-%ce%bc%ce%b5-%cf%84%ce%bf\/\">\u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 ESG<\/a> \u03b4\u03bf\u03c5\u03bb\u03b5\u03cd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03bc\u03b5 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c3\u03b5 \u03cc\u03bb\u03b7 \u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03ce\u03c0\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u0392\u03cc\u03c1\u03b5\u03b9\u03b1 \u0391\u03bc\u03b5\u03c1\u03b9\u03ba\u03ae, \u03ad\u03c7\u03c9 \u03b4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c0\u03c1\u03ce\u03c4\u03bf \u03c7\u03ad\u03c1\u03b9 \u03c0\u03ce\u03c2 \u03c4\u03b1 \u03c1\u03c5\u03b8\u03bc\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03c0\u03b9\u03c4\u03b1\u03c7\u03cd\u03bd\u03bf\u03c5\u03bd \u03ae \u03bd\u03b1 \u03b5\u03bc\u03c0\u03bf\u03b4\u03af\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03bf\u03b4\u03bf \u03c3\u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03bf\u03c5 \u03ba\u03bb\u03af\u03bc\u03b1\u03c4\u03bf\u03c2. \u0391\u03c5\u03c4\u03cc\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03bb\u03cc\u03b3\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03b7 \u03c0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u03c0\u03c1\u03cc\u03c4\u03b1\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0395\u0395 <strong data-start=\"883\" data-end=\"906\">\u039a\u03bb\u03b9\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf 2040<\/strong> \u03c4\u03c1\u03ac\u03b2\u03b7\u03be\u03b5 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03bf\u03c7\u03ae \u03bc\u03bf\u03c5. \u0395\u03af\u03bd\u03b1\u03b9 \u03ba\u03ac\u03c4\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc \u03ad\u03bd\u03b1\u03c2 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 - \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03b9\u03c3\u03c7\u03c5\u03c1\u03cc \u03bc\u03ae\u03bd\u03c5\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c0\u03ce\u03c2 \u03b8\u03b1 \u03bc\u03bf\u03b9\u03ac\u03b6\u03b5\u03b9 \u03c4\u03bf \u03bc\u03ad\u03bb\u03bb\u03bf\u03bd \u03c4\u03c9\u03bd \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7.<\/p>\n<p data-start=\"1088\" data-end=\"1618\">\u039f \u03c0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2; <strong data-start=\"1109\" data-end=\"1168\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ba\u03b1\u03b8\u03b1\u03c1\u03ce\u03bd \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ce\u03bd \u03b1\u03b5\u03c1\u03af\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b8\u03b5\u03c1\u03bc\u03bf\u03ba\u03b7\u03c0\u03af\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac 90% \u03ad\u03c9\u03c2 \u03c4\u03bf 2040<\/strong>, \u03c3\u03b5 \u03c3\u03cd\u03b3\u03ba\u03c1\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03b1 \u03c4\u03bf\u03c5 1990. \u0391\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03c4\u03b9\u03ba\u03cc\u03c2, \u03bf \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c2 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03b1\u03bc\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0395\u0395 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b5\u03af \u03ba\u03bb\u03b9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03bf\u03c5\u03b4\u03ad\u03c4\u03b5\u03c1\u03b7 \u03ad\u03c9\u03c2 \u03c4\u03bf <strong data-start=\"1312\" data-end=\"1320\">2050<\/strong> \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03bf\u03c5 <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32021R1119\"><strong data-start=\"1331\" data-end=\"1355\">\u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03cc\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ba\u03bb\u03af\u03bc\u03b1<\/strong><\/a>. \u039a\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03c5\u03c7\u03b1\u03af\u03bf \u03cc\u03c4\u03b9 \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03bf\u03c1\u03cc\u03c3\u03b7\u03bc\u03bf \u03c0\u03ad\u03c6\u03c4\u03b5\u03b9 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 <strong data-start=\"1441\" data-end=\"1464\">\u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u03a0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b7 \u03a3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1<\/strong> \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 <strong data-start=\"1499\" data-end=\"1553\">ESRS (\u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ac \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u0391\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2)<\/strong> \u03ba\u03b1\u03b9 \u03c4\u03bf <strong data-start=\"1562\" data-end=\"1617\"><a href=\"https:\/\/ec.europa.eu\/info\/business-economy-euro\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\">CSRD<\/a> (\u039f\u03b4\u03b7\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2)<\/strong>.<\/p>\n<h2 data-start=\"1620\" data-end=\"1656\">\u0393\u03b9\u03b1\u03c4\u03af \u03b1\u03c5\u03c4\u03cc\u03c2 \u03bf \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9 \u03c4\u03bf \u03c0\u03b1\u03b9\u03c7\u03bd\u03af\u03b4\u03b9<\/h2>\n<p data-start=\"1658\" data-end=\"1906\">\u03a4\u03bf <a href=\"https:\/\/climate.ec.europa.eu\/news-your-voice\/news\/commission-presents-2040-climate-target-and-recommendations-industry-transition-pathways-2024-02-06_en\">\u03a3\u03c4\u03cc\u03c7\u03bf\u03c2 2040<\/a> \u03b2\u03b1\u03c3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03c3\u03b1 \u03c6\u03b9\u03bb\u03bf\u03b4\u03bf\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u0395\u0395 \u03bd\u03b1 <strong data-start=\"1713\" data-end=\"1748\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ce\u03bd \u03ba\u03b1\u03c4\u03ac 55% \u03ad\u03c9\u03c2 \u03c4\u03bf 2030<\/strong>. \u03a9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b7 \u03b5\u03c0\u03af\u03c4\u03b5\u03c5\u03be\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c5 \u03c4\u03c9\u03bd 90% \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b4\u03b5\u03ba\u03b1\u03b5\u03c4\u03af\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af \u03bc\u03b1\u03b6\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03c4\u03ac\u03c7\u03c5\u03bd\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03b8\u03b1\u03c1\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2, \u03c4\u03b7\u03c2 \u03b2\u03b9\u03ce\u03c3\u03b9\u03bc\u03b7\u03c2 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2.<\/p>\n<p data-start=\"1908\" data-end=\"1995\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae <strong data-start=\"1947\" data-end=\"1968\">\u0395\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd<\/strong>, \u03b7 \u03b5\u03c0\u03af\u03c4\u03b5\u03c5\u03be\u03b7 \u03b1\u03c5\u03c4\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c5 \u03b8\u03b1:<\/p>\n<ul data-start=\"1996\" data-end=\"2178\">\n<li data-start=\"1996\" data-end=\"2035\">\n<p data-start=\"1998\" data-end=\"2035\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03bf\u03c1\u03c5\u03ba\u03c4\u03ce\u03bd \u03ba\u03b1\u03c5\u03c3\u03af\u03bc\u03c9\u03bd \u03ba\u03b1\u03c4\u03ac <strong data-start=\"2028\" data-end=\"2035\">80%<\/strong><\/p>\n<\/li>\n<li data-start=\"2036\" data-end=\"2082\">\n<p data-start=\"2038\" data-end=\"2082\">\u0392\u03b5\u03bb\u03c4\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03b1\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1\u03c2 \u03c3\u03b5 \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03ba\u03c1\u03ac\u03c4\u03b7 \u03bc\u03ad\u03bb\u03b7<\/p>\n<\/li>\n<li data-start=\"2083\" data-end=\"2125\">\n<p data-start=\"2085\" data-end=\"2125\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b8\u03b1\u03bd\u03ac\u03c4\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7 \u03c1\u03cd\u03c0\u03b1\u03bd\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac 60%<\/p>\n<\/li>\n<li data-start=\"2126\" data-end=\"2178\">\n<p data-start=\"2128\" data-end=\"2178\">\u0394\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bd-\u03bf\u03c6\u03b5\u03bb\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2180\" data-end=\"2284\">\u0391\u03c5\u03c4\u03cc \u03ba\u03b1\u03b8\u03b9\u03c3\u03c4\u03ac \u03c4\u03bf\u03bd \u03c3\u03c4\u03cc\u03c7\u03bf \u03c4\u03bf\u03c5 2040 \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 <strong data-start=\"2249\" data-end=\"2283\">\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03c4\u03b1\u03b3\u03ae<\/strong>.<\/p>\n<h2 data-start=\"2286\" data-end=\"2322\">\u039f\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 ESG \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2<\/h2>\n<p data-start=\"2324\" data-end=\"2495\">\u0391\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03c0\u03bf\u03c8\u03b7 \u03c4\u03b7\u03c2 ESG (\u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ae\u03c2, \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2), \u03bf \u03c0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c2 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03b4\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf\u03bd \u03c4\u03cc\u03bd\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b4\u03bf\u03ba\u03af\u03b5\u03c2 \u03c4\u03b1 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c7\u03c1\u03cc\u03bd\u03b9\u03b1. \u03a0\u03b9\u03ad\u03b6\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bd\u03b1:<\/p>\n<ul data-start=\"2496\" data-end=\"2740\">\n<li data-start=\"2496\" data-end=\"2560\">\n<p data-start=\"2498\" data-end=\"2560\"><strong data-start=\"2498\" data-end=\"2530\">\u0395\u03c0\u03b1\u03bd\u03b5\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ce\u03bd \u03ac\u03bd\u03b8\u03c1\u03b1\u03ba\u03b1<\/strong>, \u03b9\u03b4\u03af\u03c9\u03c2 \u03bf\u03b9 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 Scope 3<\/p>\n<\/li>\n<li data-start=\"2561\" data-end=\"2616\">\n<p data-start=\"2563\" data-end=\"2616\">\u0395\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03ce\u03c3\u03c4\u03b5 \u03c4\u03bf <strong data-start=\"2569\" data-end=\"2590\">\u03c7\u03ac\u03c1\u03c4\u03b5\u03c2 \u03c0\u03bf\u03c1\u03b5\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03bc\u03b7\u03b4\u03ad\u03bd<\/strong> \u03c3\u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7<\/p>\n<\/li>\n<li data-start=\"2617\" data-end=\"2674\">\n<p data-start=\"2619\" data-end=\"2674\">\u0395\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395, \u03cc\u03c0\u03c9\u03c2 \u03b7 <strong data-start=\"2666\" data-end=\"2674\">ESRS<\/strong><\/p>\n<\/li>\n<li data-start=\"2675\" data-end=\"2740\">\n<p data-start=\"2677\" data-end=\"2740\">\u03a0\u03c1\u03bf\u03c4\u03b5\u03c1\u03b1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b7 \u03ba\u03b1\u03b9\u03bd\u03bf\u03c4\u03bf\u03bc\u03af\u03b1 \u03c3\u03b5 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2742\" data-end=\"3031\">\u03a9\u03c2 \u03b9\u03b4\u03c1\u03c5\u03c4\u03ae\u03c2 \u03c4\u03bf\u03c5 CSE (Centre for Sustainability and Excellence), \u03ad\u03c7\u03c9 \u03b4\u03b5\u03b9 \u03c0\u03bf\u03bb\u03bb\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bd\u03b1 \u03b1\u03b3\u03c9\u03bd\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03c4\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2. \u038c\u03bc\u03c9\u03c2 \u03b5\u03ba\u03b5\u03af\u03bd\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03bf\u03c5\u03bd \u03c4\u03ce\u03c1\u03b1 \u03c3\u03c4\u03b7\u03bd \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 ESG, \u03c3\u03c4\u03b7 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bc\u03b5\u03c1\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b9\u03c3\u03c7\u03c5\u03c1\u03ae \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ba\u03bb\u03af\u03bc\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03b9\u03bf \u03c0\u03b9\u03b8\u03b1\u03bd\u03cc \u03bd\u03b1 <strong data-start=\"2980\" data-end=\"3007\">\u03bd\u03b1 \u03b7\u03b3\u03b5\u03af\u03c3\u03c4\u03b5 \u03c0\u03b1\u03c1\u03ac \u03bd\u03b1 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af\u03c4\u03b5<\/strong> \u03c3\u03b5 \u03b1\u03c5\u03c4\u03cc\u03bd \u03c4\u03bf\u03bd \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03cc.<\/p>\n<h2 data-start=\"3033\" data-end=\"3071\">\u03a0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03b4\u03b9\u03b4\u03ac\u03b3\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03ad\u03b3\u03b3\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0395\u0395<\/h2>\n<p data-start=\"3073\" data-end=\"3408\">\u0397 \u03b7\u03b3\u03b5\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u0395\u0395 \u03c0\u03c1\u03bf\u03c3\u03c6\u03ad\u03c1\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03c0\u03bf\u03bb\u03cd\u03c4\u03b9\u03bc\u03bf \u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03b3\u03b9\u03b1 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ad\u03c2. \u03a3\u03c4\u03b7\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1, \u03c0\u03bf\u03bb\u03bb\u03ad\u03c2 \u03b1\u03bc\u03b5\u03c1\u03b9\u03ba\u03b1\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bc\u03b5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03ce\u03c0\u03b7 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ae\u03b4\u03b7 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c3\u03c5\u03bc\u03bc\u03bf\u03c1\u03c6\u03c9\u03b8\u03bf\u03cd\u03bd \u03bc\u03b5 \u03c4\u03bf CSRD \u03ba\u03b1\u03b9 \u03c4\u03bf ESRS. \u039f\u03b9 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2. \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03cc\u03c0\u03c9\u03c2 \u03b7 <a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism_en\"><strong data-start=\"3294\" data-end=\"3339\">\u039c\u03b7\u03c7\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c3\u03c4\u03b1 \u03c3\u03cd\u03bd\u03bf\u03c1\u03b1 \u03ac\u03bd\u03b8\u03c1\u03b1\u03ba\u03b1 (CBAM)<\/strong><\/a> \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03bd \u03ae\u03b4\u03b7 \u03ba\u03af\u03bd\u03b7\u03c4\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03bf\u03b3\u03bf\u03b4\u03bf\u03c3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b5\u03c2 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2.<\/p>\n<p data-start=\"3410\" data-end=\"3602\">\u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd, \u03b7 \u03c0\u03c1\u03bf\u03c3\u03ad\u03b3\u03b3\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03ba\u03bb\u03af\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b1 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1 -\u03bc\u03b5 \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ac \u03c4\u03b5\u03ba\u03bc\u03b7\u03c1\u03b9\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03cc\u03c7\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03b1\u03bd\u03ce\u03bd \u03c0\u03bb\u03b1\u03b9\u03c3\u03af\u03c9\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd- \u03b8\u03ad\u03c4\u03b5\u03b9 \u03bd\u03ad\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bc\u03b5\u03c4\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c3\u03b5\u03c9\u03bd ESG \u03c3\u03b5 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf.<\/p>\n<h2 data-start=\"3604\" data-end=\"3637\">\u03a4\u03b9 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03ac\u03bd\u03bf\u03c5\u03bd \u03bf\u03b9 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03c4\u03ce\u03c1\u03b1<\/h2>\n<p data-start=\"3639\" data-end=\"3753\">\u0393\u03b9\u03b1 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03b5\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03c4\u03bf\u03cd\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c6\u03ac\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03bb\u03b9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd ESG, \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ce \u03c3\u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bd\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1:<\/p>\n<ol data-start=\"3754\" data-end=\"4057\">\n<li data-start=\"3754\" data-end=\"3828\">\n<p data-start=\"3757\" data-end=\"3828\"><strong data-start=\"3757\" data-end=\"3800\">\u0394\u03b9\u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03b5\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/strong> \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03b1\u03bc\u03bc\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bc\u03b5 \u03c4\u03bf CSRD \u03ba\u03b1\u03b9 \u03c4\u03bf ESRS.<\/p>\n<\/li>\n<li data-start=\"3829\" data-end=\"3903\">\n<p data-start=\"3832\" data-end=\"3903\"><strong data-start=\"3832\" data-end=\"3867\">\u03a7\u03ac\u03c1\u03c4\u03b7\u03c2 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ce\u03bd Scope 1, 2 \u03ba\u03b1\u03b9 3<\/strong>, \u03b9\u03b4\u03af\u03c9\u03c2 \u03c3\u03b5 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2 \u03c5\u03c8\u03b7\u03bb\u03bf\u03cd \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03bf\u03c5.<\/p>\n<\/li>\n<li data-start=\"3904\" data-end=\"3973\">\n<p data-start=\"3907\" data-end=\"3973\"><strong data-start=\"3907\" data-end=\"3942\">\u0395\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bf\u03bc\u03ac\u03b4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03c9\u03bd<\/strong> \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd ESG \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ba\u03bb\u03af\u03bc\u03b1\u03c4\u03bf\u03c2.<\/p>\n<\/li>\n<li data-start=\"3974\" data-end=\"4057\">\n<p data-start=\"3977\" data-end=\"4057\">\u0395\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03c4\u03b5 \u03c3\u03b5 <strong data-start=\"3987\" data-end=\"4016\">\u0394\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 ESG \u03b1\u03c0\u03cc \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2<\/strong> \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03cc\u03bc\u03b7\u03c3\u03b7 \u03b1\u03be\u03b9\u03bf\u03c0\u03b9\u03c3\u03c4\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ce\u03bd.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"4059\" data-end=\"4370\">\u039a\u03b1\u03b9 \u03b2\u03ad\u03b2\u03b1\u03b9\u03b1, \u03b5\u03af\u03bd\u03b1\u03b9 \u03b6\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03c4\u03b5 \u03b5\u03bd\u03ae\u03bc\u03b5\u03c1\u03bf\u03b9 \u03bc\u03b5 \u03c4\u03b1 \u03b5\u03be\u03b5\u03bb\u03b9\u03c3\u03c3\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03c4\u03b7\u03c2 \u0395\u0395 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1.<\/p>\n<h2 data-start=\"4372\" data-end=\"4398\">\u039c\u03b9\u03b1 \u03ba\u03c1\u03af\u03c3\u03b9\u03bc\u03b7 \u03b4\u03b5\u03ba\u03b1\u03b5\u03c4\u03af\u03b1 \u03bc\u03c0\u03c1\u03bf\u03c3\u03c4\u03ac \u03bc\u03b1\u03c2<\/h2>\n<p data-start=\"4400\" data-end=\"4669\">\u03a4\u03b1 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 15 \u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03b8\u03b1 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03c3\u03bf\u03c5\u03bd \u03b1\u03bd \u03b8\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bc\u03b5 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03ae\u03c3\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03b5\u03c1\u03b8\u03ad\u03c1\u03bc\u03b1\u03bd\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b1\u03bd\u03ae\u03c4\u03b7 \u03ba\u03ac\u03c4\u03c9 \u03b1\u03c0\u03cc 1,5\u00b0C. \u039f \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03c4\u03bf 2040 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03bf\u03bb\u03bc\u03b7\u03c1\u03cc\u03c2, \u03b1\u03bb\u03bb\u03ac \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03af\u03bf\u03c2. \u039a\u03b1\u03b9 \u03b5\u03bd\u03ce \u03bf\u03b9 \u03c0\u03c1\u03bf\u03ba\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd, \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03c9 \u03b1\u03b9\u03c3\u03b9\u03cc\u03b4\u03bf\u03be\u03bf\u03c2 \u03cc\u03c4\u03b9 \u03bc\u03ad\u03c3\u03c9 \u03c4\u03b7\u03c2 <strong data-start=\"4594\" data-end=\"4643\">\u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1, \u03ba\u03b1\u03b9\u03bd\u03bf\u03c4\u03bf\u03bc\u03af\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b3\u03bf\u03b4\u03bf\u03c3\u03af\u03b1<\/strong>, \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bc\u03b5 \u03bd\u03b1 \u03c3\u03c5\u03bd\u03b1\u03bd\u03c4\u03b7\u03b8\u03bf\u03cd\u03bc\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7 \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae.<\/p>\n<p data-start=\"4671\" data-end=\"4771\">\u0391\u03c2 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03c3\u03bf\u03c5\u03bc\u03b5 \u03c4\u03bf\u03bd \u03c3\u03c4\u03cc\u03c7\u03bf \u03c4\u03bf\u03c5 2040 \u03cc\u03c7\u03b9 \u03c9\u03c2 \u03bc\u03b9\u03b1 \u03bc\u03b1\u03ba\u03c1\u03b9\u03bd\u03ae \u03c6\u03b9\u03bb\u03bf\u03b4\u03bf\u03be\u03af\u03b1, \u03b1\u03bb\u03bb\u03ac \u03c9\u03c2 \u03bc\u03b9\u03b1 <strong data-start=\"4735\" data-end=\"4770\">\u03bf\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c7\u03ac\u03c1\u03c4\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b5\u03af\u03b3\u03bf\u03c5\u03c3\u03b1 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u03a9\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 ESG \u03c0\u03bf\u03c5 \u03b5\u03c1\u03b3\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c3\u03b5 \u03cc\u03bb\u03b7 \u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03ce\u03c0\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u0392\u03cc\u03c1\u03b5\u03b9\u03b1 \u0391\u03bc\u03b5\u03c1\u03b9\u03ba\u03ae, \u03ad\u03c7\u03c9 \u03b4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c0\u03c1\u03ce\u03c4\u03bf \u03c7\u03ad\u03c1\u03b9 \u03c0\u03ce\u03c2 \u03c4\u03b1 \u03c1\u03c5\u03b8\u03bc\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03c0\u03b9\u03c4\u03b1\u03c7\u03cd\u03bd\u03bf\u03c5\u03bd \u03ae \u03bd\u03b1 \u03b5\u03bc\u03c0\u03bf\u03b4\u03af\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03bf\u03b4\u03bf \u03c3\u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03bf\u03c5 \u03ba\u03bb\u03af\u03bc\u03b1\u03c4\u03bf\u03c2. \u0391\u03c5\u03c4\u03cc\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03bb\u03cc\u03b3\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03c4\u03c1\u03ac\u03b2\u03b7\u03be\u03b5 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03bf\u03c7\u03ae \u03bc\u03bf\u03c5 \u03bf \u03c0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ba\u03bb\u03af\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf 2040. \u03a0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03c4\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc \u03ad\u03bd\u03b1\u03bd \u03b1\u03ba\u03cc\u03bc\u03b7 \u03c3\u03c4\u03cc\u03c7\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 - \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03b9\u03c3\u03c7\u03c5\u03c1\u03cc \u03bc\u03ae\u03bd\u03c5\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bc\u03ad\u03bb\u03bb\u03bf\u03bd \u03c4\u03b7\u03c2 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 [...]<\/p>","protected":false},"author":1,"featured_media":579,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[16,41,37,15,36,39,40,38],"class_list":["post-38","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-csrd","tag-esg-governance","tag-esg-ripple-effect","tag-esrs","tag-eu-climate-target","tag-net-zero","tag-scope-3-emissions","tag-sustainability-policy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The ESG Ripple of the EU 2040 Climate Target<\/title>\n<meta name=\"description\" content=\"The EU 2040 climate target is a call to lead. 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