{"id":484,"date":"2025-06-25T10:35:07","date_gmt":"2025-06-25T10:35:07","guid":{"rendered":"https:\/\/nikosavlonas.com\/?p=484"},"modified":"2025-07-28T08:02:36","modified_gmt":"2025-07-28T08:02:36","slug":"esrs-%ce%b1%cf%80%ce%bb%ce%bf%cf%80%ce%bf%ce%b9%ce%b7%ce%bc%ce%ad%ce%bd%ce%b1-%cf%84%ce%b9-%cf%83%ce%b7%ce%bc%ce%b1%ce%af%ce%bd%ce%bf%cf%85%ce%bd-%ce%bf%ce%b9-%ce%bc%ce%b5%cf%84%ce%b1%cf%81%cf%81","status":"publish","type":"post","link":"https:\/\/nikosavlonas.com\/el\/esrs-%ce%b1%cf%80%ce%bb%ce%bf%cf%80%ce%bf%ce%b9%ce%b7%ce%bc%ce%ad%ce%bd%ce%b1-%cf%84%ce%b9-%cf%83%ce%b7%ce%bc%ce%b1%ce%af%ce%bd%ce%bf%cf%85%ce%bd-%ce%bf%ce%b9-%ce%bc%ce%b5%cf%84%ce%b1%cf%81%cf%81\/","title":{"rendered":"\u0391\u03c0\u03bb\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf ESRS: 2025 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae ESG"},"content":{"rendered":"<h2>\u03a4\u03bf ESRS \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9: \u03a4\u03b9 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03be\u03ad\u03c1\u03b5\u03c4\u03b5;<\/h2>\n<p data-start=\"624\" data-end=\"965\">\u03a4\u03bf <a href=\"https:\/\/www.efrag.org\/lab6\"><strong data-start=\"628\" data-end=\"683\">\u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u03a3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u039f\u03bc\u03ac\u03b4\u03b1 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 (EFRAG)<\/strong><\/a> \u03c0\u03c1\u03cc\u03c4\u03b5\u03b9\u03bd\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03b8\u03b5\u03ce\u03c1\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 <strong data-start=\"727\" data-end=\"781\">\u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ac \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03b5\u03b9\u03c6\u03bf\u03c1\u03af\u03b1 (ESRS)<\/strong>. \u039f \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03b1 \u03bc\u03b5\u03b9\u03c9\u03b8\u03b5\u03af \u03bf \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03c3\u03b7\u03bc\u03b5\u03af\u03c9\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03c4\u03ac <strong data-start=\"839\" data-end=\"855\">\u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 50%<\/strong>. \u039f\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03b1\u03c0\u03bf\u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03ad\u03b3\u03b3\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c4\u03b5\u03c1\u03b1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03cc\u03c3\u03bc\u03bf\u03c5.<\/p>\n<p data-start=\"967\" data-end=\"1117\">\u0395\u03ac\u03bd \u03b5\u03b3\u03ba\u03c1\u03b9\u03b8\u03b5\u03af, \u03b1\u03c5\u03c4\u03cc \u03b8\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03c3\u03b5 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9 \u03b4\u03c1\u03b1\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03bc\u03b5 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 - \u03b9\u03b4\u03af\u03c9\u03c2 \u03bf\u03b9 <strong data-start=\"1040\" data-end=\"1048\">\u039c\u039c\u0395<\/strong> - \u03c0\u03c1\u03bf\u03c3\u03b5\u03b3\u03b3\u03af\u03b6\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03c2 <strong data-start=\"1066\" data-end=\"1096\">\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd CSRD<\/strong> \u03c4\u03b1 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c7\u03c1\u03cc\u03bd\u03b9\u03b1.<\/p>\n<h3 data-start=\"1124\" data-end=\"1159\">\u03a4\u03bf \u03c0\u03c1\u03cc\u03b2\u03bb\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b4\u03b9\u03ce\u03ba\u03b5\u03b9 \u03bd\u03b1 \u03bb\u03cd\u03c3\u03b5\u03b9 \u03b7 EFRAG<\/h3>\n<p data-start=\"1161\" data-end=\"1527\">\u0391\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03b9\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03c4\u03bf 2023, \u03c4\u03bf \u0395\u03a3\u03a3\u039a \u03b5\u03b9\u03c3\u03ae\u03b3\u03b1\u03b3\u03b5 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03c3\u03b7\u03bc\u03b5\u03af\u03b1 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c3\u03cd\u03bd\u03b8\u03b5\u03c4\u03b1 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1 \u03cc\u03c0\u03c9\u03c2 <strong data-start=\"1259\" data-end=\"1293\">\u03b4\u03b9\u03c0\u03bb\u03ad\u03c2 \u03b5\u03ba\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/strong>. \u0391\u03bd \u03ba\u03b1\u03b9 \u03b5\u03bd\u03bd\u03bf\u03b9\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b9\u03c3\u03c7\u03c5\u03c1\u03ad\u03c2, \u03b7 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03b9\u03c7\u03b8\u03b5\u03af \u03b4\u03cd\u03c3\u03ba\u03bf\u03bb\u03b7 \u03b3\u03b9\u03b1 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03bc\u03b5 <strong data-start=\"1384\" data-end=\"1405\">\u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c0\u03cc\u03c1\u03bf\u03b9<\/strong> \u03ae \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ae \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03bf\u03b3\u03bd\u03c9\u03bc\u03bf\u03c3\u03cd\u03bd\u03b7 \u03c3\u03b5 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 ESG. \u03a0\u03bf\u03bb\u03bb\u03bf\u03af \u03c4\u03b1 \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd \u03b5\u03c0\u03b1\u03c7\u03b8\u03ae, \u03c5\u03c0\u03b5\u03c1\u03b2\u03bf\u03bb\u03b9\u03ba\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03ba\u03b1\u03b8\u03b7\u03bc\u03b5\u03c1\u03b9\u03bd\u03ad\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2.<\/p>\n<h3 data-start=\"1534\" data-end=\"1567\">\u0392\u03b1\u03c3\u03b9\u03ba\u03ac \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03b7\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c4\u03b7\u03c2 \u03c0\u03c1\u03cc\u03c4\u03b1\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0395\u03a3\u03a3\u039a 2025<\/h3>\n<h4 data-start=\"1569\" data-end=\"1609\">1. \u0395\u03c0\u03b1\u03bd\u03b5\u03be\u03ad\u03c4\u03b1\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03c5\u03bb\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/h4>\n<p data-start=\"1610\" data-end=\"1761\">\u0397 EFRAG \u03c0\u03c1\u03bf\u03c4\u03b5\u03af\u03bd\u03b5\u03b9 \u03bc\u03b9\u03b1 \u03c0\u03b9\u03bf \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03c3\u03ad\u03b3\u03b3\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b1\u03bd\u03ac\u03b3\u03ba\u03b7 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03bd\u03c4\u03bb\u03b7\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03c4\u03ac\u03bb\u03bf\u03b3\u03bf \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bd\u03b1 <strong data-start=\"1739\" data-end=\"1760\">\u03b1\u03c3\u03ba\u03bf\u03cd\u03bd \u03ba\u03c1\u03af\u03c3\u03b7<\/strong>.<\/p>\n<h4 data-start=\"1763\" data-end=\"1801\">2. \u03a0\u03b5\u03c1\u03b9\u03ba\u03bf\u03c0\u03ae \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd<\/h4>\n<p data-start=\"1802\" data-end=\"1927\">\u03a0\u03bf\u03bb\u03c5\u03ac\u03c1\u03b9\u03b8\u03bc\u03b5\u03c2 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b3\u03af\u03bd\u03bf\u03c5\u03bd <strong data-start=\"1834\" data-end=\"1859\">\u03b5\u03b8\u03b5\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ae \u03ae \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae<\/strong>, \u03bc\u03b5\u03c4\u03b1\u03c4\u03bf\u03c0\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b5\u03c3\u03c4\u03af\u03b1\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c2 <strong data-start=\"1883\" data-end=\"1926\">\u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03bc\u03b5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b1\u03be\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2<\/strong>.<\/p>\n<h4 data-start=\"1929\" data-end=\"1962\">3. \u0388\u03be\u03c5\u03c0\u03bd\u03b5\u03c2 \u03bc\u03bf\u03c1\u03c6\u03ad\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd<\/h4>\n<p data-start=\"1963\" data-end=\"2102\">\u03a3\u03b1\u03c6\u03ad\u03c3\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bb\u03ae\u03c8\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 <strong data-start=\"1985\" data-end=\"2010\">\u03c6\u03b9\u03bb\u03b9\u03ba\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u03c7\u03c1\u03ae\u03c3\u03c4\u03b7 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2<\/strong> - \u03cc\u03c0\u03c9\u03c2 \u03c4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c1\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03ae \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c3\u03ba\u03bf\u03c0\u03ae\u03c3\u03b5\u03b9\u03c2 - \u03b8\u03b1 \u03ba\u03b1\u03b8\u03b9\u03c3\u03c4\u03bf\u03cd\u03c3\u03b1\u03bd \u03c4\u03b9\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 ESG \u03c0\u03b9\u03bf \u03b5\u03c5\u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c7\u03c1\u03ae\u03c3\u03b9\u03bc\u03b5\u03c2.<\/p>\n<h4 data-start=\"2104\" data-end=\"2141\">4. \u0395\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03c9\u03bd \u03c0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd<\/h4>\n<p data-start=\"2142\" data-end=\"2269\">\u0393\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03ba\u03ac\u03bb\u03c5\u03c8\u03b7\u03c2, \u03b7 EFRAG \u03c0\u03c1\u03bf\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03b1\u03bc\u03bc\u03af\u03c3\u03b5\u03b9 \u03c4\u03b1 ESRS \u03bc\u03b5 \u03c4\u03b1 <strong data-start=\"2202\" data-end=\"2230\">\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u0394\u03a0\u03a7\u0391 S1 \u03ba\u03b1\u03b9 S2<\/strong>, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03ae\u03b4\u03b7 \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 \u03c3\u03b5 \u03cc\u03bb\u03bf \u03c4\u03bf\u03bd \u03ba\u03cc\u03c3\u03bc\u03bf.<\/p>\n<h4 data-start=\"2271\" data-end=\"2307\">5. \u0391\u03bd\u03b1\u03ba\u03bf\u03cd\u03c6\u03b9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2<\/h4>\n<p data-start=\"2308\" data-end=\"2455\">\u03a3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c0\u03c9\u03c2 <strong data-start=\"2325\" data-end=\"2341\">\u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ce\u03bd<\/strong> \u03ae <strong data-start=\"2345\" data-end=\"2370\">\u03b5\u03bb\u03bb\u03b5\u03af\u03c8\u03b5\u03b9\u03c2 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b1\u03be\u03af\u03b1\u03c2<\/strong>, \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03c0\u03c9\u03c6\u03b5\u03bb\u03b7\u03b8\u03bf\u03cd\u03bd \u03b1\u03c0\u03cc <strong data-start=\"2399\" data-end=\"2422\">\"\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03b1\u03bd\u03b1\u03ba\u03bf\u03cd\u03c6\u03b9\u03c3\u03b7\u03c2\"<\/strong> - \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03c9\u03bc\u03ad\u03bd\u03b7 \u03b5\u03c5\u03b5\u03bb\u03b9\u03be\u03af\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2.<\/p>\n<h3 data-start=\"2462\" data-end=\"2480\"><\/h3>\n<h3 data-start=\"2462\" data-end=\"2480\">\u039f \u03b4\u03c1\u03cc\u03bc\u03bf\u03c2 \u03bc\u03c0\u03c1\u03bf\u03c3\u03c4\u03ac<\/h3>\n<ul data-start=\"2482\" data-end=\"2664\">\n<li data-start=\"2482\" data-end=\"2540\">\n<p data-start=\"2484\" data-end=\"2540\"><strong data-start=\"2484\" data-end=\"2497\">\u0399\u03bf\u03cd\u03bb\u03b9\u03bf\u03c2 2025<\/strong>: \u0391\u03bd\u03b1\u03bc\u03ad\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03b7\u03bc\u03ad\u03bd\u03b1 \u03c3\u03c7\u03ad\u03b4\u03b9\u03b1 ESRS \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd EFRAG<\/p>\n<\/li>\n<li data-start=\"2482\" data-end=\"2540\">\n<p data-start=\"2484\" data-end=\"2540\"><strong data-start=\"2543\" data-end=\"2560\">\u0391\u03cd\u03b3\u03bf\u03c5\u03c3\u03c4\u03bf\u03c2-\u03a3\u03b5\u03c0\u03c4\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf\u03c2 2025<\/strong>: \u03a0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03b4\u03b9\u03b1\u03b2\u03bf\u03cd\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2<\/p>\n<\/li>\n<li data-start=\"2482\" data-end=\"2540\">\n<p data-start=\"2484\" data-end=\"2540\"><strong data-start=\"2593\" data-end=\"2605\">\u039f\u03ba\u03c4\u03ce\u03b2\u03c1\u03b9\u03bf\u03c2 2025<\/strong>: \u03a4\u03b5\u03bb\u03b9\u03ba\u03ae \u03c3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2462\" data-end=\"2480\"><\/h3>\n<h3 data-start=\"2462\" data-end=\"2480\">\u0393\u03b9\u03b1\u03c4\u03af \u03b1\u03c5\u03c4\u03cc \u03ad\u03c7\u03b5\u03b9 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae \u03c3\u03b1\u03c2<\/h3>\n<p data-start=\"3009\" data-end=\"3064\">\u0395\u03ac\u03bd \u03b5\u03b3\u03ba\u03c1\u03b9\u03b8\u03b5\u03af, \u03b7 <strong data-start=\"3025\" data-end=\"3053\">\u0391\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7 ESRS 2025<\/strong> \u03b8\u03b1 \u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03b9:<\/p>\n<ul>\n<li data-start=\"2762\" data-end=\"2838\">\u00a0\u039c\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03c0\u03bf\u03bb\u03c5\u03c0\u03bb\u03bf\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2, \u03b9\u03b4\u03af\u03c9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039c\u039c\u0395 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2<\/li>\n<\/ul>\n<ul data-start=\"2760\" data-end=\"3041\">\n<li data-start=\"2839\" data-end=\"2913\">\n<p data-start=\"2841\" data-end=\"2913\">\u00a0\u03a0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1 <strong data-start=\"2849\" data-end=\"2877\">\u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03b3\u03bd\u03ce\u03bc\u03bf\u03bd\u03b1 \u03c4\u03bf \u03c3\u03ba\u03bf\u03c0\u03cc<\/strong>, \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b7 \u03bc\u03b5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2<\/p>\n<\/li>\n<li data-start=\"2914\" data-end=\"2968\">\n<p data-start=\"2916\" data-end=\"2968\">\u00a0\u0392\u03b5\u03bb\u03c4\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b5\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b4\u03bf\u03ba\u03af\u03b5\u03c2 ESG<\/p>\n<\/li>\n<li data-start=\"2969\" data-end=\"3041\">\n<p data-start=\"2971\" data-end=\"3041\">\u00a0\u0395\u03c5\u03ba\u03b1\u03b9\u03c1\u03af\u03b1 \u03bd\u03b1 \u03b5\u03c0\u03b1\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b7 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b3\u03cd\u03c1\u03c9 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03cc \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ad\u03c7\u03b5\u03b9 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"3048\" data-end=\"3096\">\u0391\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03bf\u03bb\u03c5\u03c0\u03bb\u03bf\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7 \u03c3\u03b1\u03c6\u03ae\u03bd\u03b5\u03b9\u03b1: \u0397 \u03b4\u03b9\u03ba\u03ae \u03bc\u03bf\u03c5 \u03bf\u03c0\u03c4\u03b9\u03ba\u03ae \u03b3\u03c9\u03bd\u03af\u03b1<\/h3>\n<p data-start=\"3097\" data-end=\"3115\"><em data-start=\"3097\" data-end=\"3115\">\u0391\u03c0\u03cc \u03c4\u03bf\u03bd \u039d\u03af\u03ba\u03bf \u0391\u03c5\u03bb\u03ce\u03bd\u03b1<\/em><\/p>\n<p data-start=\"3117\" data-end=\"3383\">\u03a3\u03c4\u03bf CSE, \u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03b5\u03bd\u03ac \u03bc\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03b1\u03bd\u03b1\u03c4\u03bf\u03bb\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd ESG \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c0\u03bf\u03c7\u03ae \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03c5\u03c0\u03ae\u03c1\u03c7\u03b5 \u03ba\u03b1\u03bd \u03c4\u03bf CSRD. \u0391\u03c5\u03c4\u03ad\u03c2 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03ac\u03c4\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 - \u03b1\u03bd\u03c4\u03b1\u03bd\u03b1\u03ba\u03bb\u03bf\u03cd\u03bd \u03bc\u03b9\u03b1 <strong data-start=\"3283\" data-end=\"3306\">\u03c6\u03b9\u03bb\u03bf\u03c3\u03bf\u03c6\u03b9\u03ba\u03ae \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae<\/strong>. \u0395\u03c0\u03b9\u03b2\u03c1\u03b1\u03b2\u03b5\u03cd\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1, \u03c4\u03b7 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c3\u03c5\u03bd\u03ac\u03c6\u03b5\u03b9\u03b1 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03bf\u03c5 \u03cc\u03b3\u03ba\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c4\u03c5\u03c0\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2.<\/p>\n<p data-start=\"3385\" data-end=\"3574\">\u0391\u03c5\u03c4\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 \u03ba\u03c1\u03af\u03c3\u03b9\u03bc\u03b7 \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b5\u03c0\u03b1\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03b5\u03c4\u03b5 \u03c4\u03b7\u03bd \u03b1\u03c6\u03ae\u03b3\u03b7\u03c3\u03ae \u03c3\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd ESG. \u039a\u03b1\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae \u03c0\u03bf\u03c5, \u03b1\u03bd \u03c4\u03b7 \u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b5\u03af\u03c4\u03b5 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ac, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c3\u03b1\u03c2 \u03c4\u03bf\u03c0\u03bf\u03b8\u03b5\u03c4\u03ae\u03c3\u03b5\u03b9 \u03c9\u03c2 \u03b7\u03b3\u03ad\u03c4\u03b7 \u03c3\u03c4\u03b7\u03bd <strong data-start=\"3521\" data-end=\"3573\">\u03b1\u03be\u03b9\u03cc\u03c0\u03b9\u03c3\u03c4\u03b5\u03c2, \u03ad\u03be\u03c5\u03c0\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/strong>.<\/p>\n<p data-start=\"3385\" data-end=\"3574\">\u0393\u03b9\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b9\u03b4\u03ad\u03b5\u03c2, \u03b4\u03b5\u03af\u03c4\u03b5 \u03c4\u03b9\u03c2 \u03c3\u03ba\u03ad\u03c8\u03b5\u03b9\u03c2 \u03bc\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf <a class=\"cursor-pointer\" href=\"https:\/\/nikosavlonas.com\/el\/oman-esg-index-2025\/\" target=\"_new\" rel=\"noopener\" data-start=\"3664\" data-end=\"3732\">\u0394\u03b5\u03af\u03ba\u03c4\u03b7\u03c2 ESG \u039f\u03bc\u03ac\u03bd 2025<\/a> \u03ae \u03b5\u03be\u03b5\u03c1\u03b5\u03c5\u03bd\u03ae\u03c3\u03c4\u03b5 \u03c4\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c3\u03b7\u03bc\u03b5\u03af\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf <a class=\"cursor-pointer\" href=\"https:\/\/nikosavlonas.com\/el\/world-esg-and-climate-summit-2025\/\" target=\"_new\" rel=\"noopener\" data-start=\"3764\" data-end=\"3860\">\u03a0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03a3\u03cd\u03bd\u03bf\u03b4\u03bf\u03c2 \u039a\u03bf\u03c1\u03c5\u03c6\u03ae\u03c2 ESG \u03ba\u03b1\u03b9 \u039a\u03bb\u03af\u03bc\u03b1\u03c4\u03bf\u03c2 2025<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u03a4\u03bf ESRS \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9: \u0397 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u03a3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u039f\u03bc\u03ac\u03b4\u03b1 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 (EFRAG) \u03c0\u03c1\u03cc\u03c4\u03b5\u03b9\u03bd\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03b8\u03b5\u03ce\u03c1\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0391\u03b5\u03b9\u03c6\u03bf\u03c1\u03af\u03b1 (ESRS). \u039f \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03b1 \u03bc\u03b5\u03b9\u03c9\u03b8\u03b5\u03af \u03bf \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03c3\u03b7\u03bc\u03b5\u03af\u03c9\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 50%. \u039f\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03b1\u03c0\u03bf\u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 [...]<\/p>","protected":false},"author":2,"featured_media":486,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[53,55,56,27,49,52,54,51,57,50],"class_list":["post-484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-corporate-esg","tag-double-materiality","tag-esg-disclosures","tag-esg-strategy","tag-esrs-2025","tag-esrs-compliance","tag-eu-esg-regulations","tag-european-sustainability-reporting-standards","tag-sustainability-consultant","tag-sustainability-reporting"],"acf":[],"yoast_head":"<!-- This site is optimized with 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