{"id":523,"date":"2025-07-23T07:00:41","date_gmt":"2025-07-23T07:00:41","guid":{"rendered":"https:\/\/nikosavlonas.com\/?p=523"},"modified":"2025-07-24T14:01:15","modified_gmt":"2025-07-24T14:01:15","slug":"mastering-esg-alignment-navigating-the-three-leading-global-standards-%cf%80%ce%bb%ce%bf%ce%ae%ce%b3%ce%b7%cf%83%ce%b7-%cf%83%cf%84%ce%b1-%cf%84%cf%81%ce%af%ce%b1-%ce%ba%ce%bf%cf%81%cf%85%cf%86%ce%b1","status":"publish","type":"post","link":"https:\/\/nikosavlonas.com\/el\/mastering-esg-alignment-navigating-the-three-leading-global-standards-%cf%80%ce%bb%ce%bf%ce%ae%ce%b3%ce%b7%cf%83%ce%b7-%cf%83%cf%84%ce%b1-%cf%84%cf%81%ce%af%ce%b1-%ce%ba%ce%bf%cf%81%cf%85%cf%86%ce%b1\/","title":{"rendered":"\u039a\u03b1\u03c4\u03b1\u03ba\u03c4\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd ESG: \u03a4\u03b1 \u03c4\u03c1\u03af\u03b1 \u03ba\u03bf\u03c1\u03c5\u03c6\u03b1\u03af\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1"},"content":{"rendered":"<p><strong>\u0395\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 ESG: CSRD, GRI \u03ba\u03b1\u03b9 IFRS Essentials<\/strong><\/p>\n<p>\u0397 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 ESG \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03ac\u03c4\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc \u03bc\u03b9\u03b1 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03b1\u03af\u03c4\u03b7\u03c3\u03b7 - \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1. \u039a\u03b1\u03b8\u03ce\u03c2 \u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c5\u03bd\u03b5\u03c7\u03af\u03b6\u03b5\u03b9 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ad\u03c2, \u03bf\u03b9 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03ae\u03c3\u03bf\u03c5\u03bd \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03b1\u03be\u03b9\u03bf\u03c0\u03b9\u03c3\u03c4\u03af\u03b1, \u03b4\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03c1\u03ae\u03c3\u03b9\u03bc\u03bf \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03bf.<\/p>\n<p data-start=\"624\" data-end=\"884\">\u0388\u03c7\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b5\u03af \u03ac\u03bc\u03b5\u03c3\u03b1 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c6\u03af\u03c3\u03c4\u03b1\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03cc ESG, \u03ad\u03c7\u03c9 \u03b4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c0\u03c1\u03ce\u03c4\u03bf \u03c7\u03ad\u03c1\u03b9 \u03c0\u03ce\u03c2 \u03b7 \u03ad\u03b3\u03ba\u03b1\u03b9\u03c1\u03b7 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 ESG \u03b4\u03b5\u03bd \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03bb\u03ce\u03c2 \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 - \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af \u03bc\u03b9\u03b1 <strong>\u03b1\u03bd\u03c4\u03b1\u03b3\u03c9\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b5\u03bf\u03bd\u03ad\u03ba\u03c4\u03b7\u03bc\u03b1<\/strong> \u03c3\u03c4\u03bf <strong>\u03b1\u03bd\u03b8\u03b5\u03ba\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1<\/strong>, <strong>\u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ce\u03bd<\/strong>, \u03ba\u03b1\u03b9 <strong>\u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5\u03c1\u03ce\u03bd<\/strong><\/p>\n<p><strong>\u0393\u03b9\u03b1\u03c4\u03af \u03b7 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 ESG \u03ad\u03c7\u03b5\u03b9 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1<\/strong><\/p>\n<p>\u0397 \u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03c0\u03c1\u03bf\u03c2 \u03b2\u03b9\u03ce\u03c3\u03b9\u03bc\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bf\u03c6\u03b5\u03af\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bc\u03b9\u03b1 \u03b9\u03c3\u03c7\u03c5\u03c1\u03ae \u03c4\u03c1\u03b9\u03ac\u03b4\u03b1: <strong>\u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03bd\u03c4\u03bf\u03bb\u03ad\u03c2<\/strong>, <strong>\u03c0\u03c1\u03bf\u03c3\u03b4\u03bf\u03ba\u03af\u03b5\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ce\u03bd<\/strong>, \u03ba\u03b1\u03b9 <strong>\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b9\u03ad\u03c3\u03b5\u03b9\u03c2<\/strong>. \u0395\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 ESG \u03cc\u03c0\u03c9\u03c2 \u03c4\u03bf <strong>\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 (CSRD)<\/strong>, <strong>\u03a0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03a0\u03c1\u03c9\u03c4\u03bf\u03b2\u03bf\u03c5\u03bb\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd (GRI)<\/strong>, \u03ba\u03b1\u03b9 <strong>\u0394\u03a0\u03a7\u0391 S1 &amp; S2<\/strong> \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03b9\u03b8\u03bf\u03cd\u03bd \u03c3\u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03bf\u03c0\u03b5\u03c0\u03bf\u03af\u03b8\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03c0\u03c1\u03cc\u03b2\u03bb\u03b5\u03c8\u03b7.<\/p>\n<p>&nbsp;<\/p>\n<h3 data-start=\"1261\" data-end=\"1313\">1. CSRD \u03ba\u03b1\u03b9 ESRS: \u0397 \u03c1\u03c5\u03b8\u03bc\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03c1\u03b1\u03c7\u03bf\u03ba\u03bf\u03ba\u03b1\u03bb\u03b9\u03ac \u03c4\u03b7\u03c2 \u0395\u0395<\/h3>\n<p data-start=\"1315\" data-end=\"1697\">\u03a4\u03bf <a href=\"https:\/\/ec.europa.eu\/info\/business-economy-euro\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\"><strong data-start=\"1319\" data-end=\"1374\">\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 (CSRD)<\/strong><\/a> \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc <strong data-start=\"1394\" data-end=\"1448\">\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> \u03b8\u03ad\u03c4\u03b5\u03b9 \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03ad\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03ae \u03c3\u03c5\u03bd\u03b4\u03ad\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd.<\/p>\n<p>\u03a3\u03c4\u03bf \u03b5\u03c0\u03af\u03ba\u03b5\u03bd\u03c4\u03c1\u03bf \u03c4\u03bf\u03c5 CSRD \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03b7 <strong>\u0391\u03c1\u03c7\u03ae \u03c4\u03b7\u03c2 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/strong>-\u03b5\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c5 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03c4\u03b1 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03bf\u03c5\u03bd \u03bc\u03b9\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 <em>\u03ba\u03b1\u03b9<\/em> \u03c0\u03ce\u03c2 \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03b8\u03c1\u03ce\u03c0\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u03c0\u03bb\u03b1\u03bd\u03ae\u03c4\u03b7. \u0391\u03c5\u03c4\u03cc\u03c2 \u03bf \u03b4\u03b9\u03c0\u03bb\u03cc\u03c2 \u03c6\u03b1\u03ba\u03cc\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u03c5\u03c0\u03b5\u03c5\u03b8\u03c5\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03af\u03bd\u03b5\u03b9 \u03c3\u03c4\u03b1 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b1 \u03bc\u03ad\u03c1\u03b7 \u03bc\u03b9\u03b1 <strong>\u03bf\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03bd\u03b7 \u03ac\u03c0\u03bf\u03c8\u03b7<\/strong> \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03b4\u03cc\u03c3\u03b5\u03c9\u03bd.<\/p>\n<p>&nbsp;<\/p>\n<h3 data-start=\"2032\" data-end=\"2072\">2. GRI: <strong>\u0388\u03bd\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/strong><\/h3>\n<p>\u03a4\u03bf <a href=\"https:\/\/www.globalreporting.org\/\">\u03a0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03a0\u03c1\u03c9\u03c4\u03bf\u03b2\u03bf\u03c5\u03bb\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd (GRI)<\/a> \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03c4\u03bf <strong>\u03c4\u03bf \u03c0\u03b9\u03bf \u03b5\u03c5\u03c1\u03ad\u03c9\u03c2 \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 ESG<\/strong> \u03c3\u03b5 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03c5\u03c2 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ad\u03c2. \u03a4\u03bf <strong>\u03bc\u03b5 \u03b5\u03c0\u03af\u03ba\u03b5\u03bd\u03c4\u03c1\u03bf \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2<\/strong> \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03bf \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03bd\u03b1 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03c4\u03b9\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03cc \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2.<\/p>\n<p>\u039f\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03c4\u03bf\u03bd GRI \u03b4\u03b5\u03af\u03c7\u03bd\u03bf\u03c5\u03bd \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03b3\u03b9\u03b1:<\/p>\n<ul>\n<li>\u0394\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b3\u03bf\u03b4\u03bf\u03c3\u03af\u03b1<\/li>\n<li>\u0392\u03b9\u03ce\u03c3\u03b9\u03bc\u03b7 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7<\/li>\n<li>\u0394\u03b5\u03bf\u03bd\u03c4\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5\u03c1\u03ce\u03bd<\/li>\n<\/ul>\n<h3 data-start=\"2668\" data-end=\"2727\"><\/h3>\n<h3 data-start=\"2668\" data-end=\"2727\">3. \u0394\u03a0\u03a7\u0391 S1 &amp; S2<strong>: \u0395\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd ESG \u03c3\u03c4\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03cc\u03c1\u03b7\u03c3\u03b7<\/strong><\/h3>\n<p>\u0391\u03bd\u03b1\u03c0\u03c4\u03cd\u03c7\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc \u03c4\u03bf \u0394\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u03a3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03b9\u03bf \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 (ISSB), <a href=\"https:\/\/www.ifrs.org\/\"><strong>\u0394\u03a0\u03a7\u0391 S1 \u03ba\u03b1\u03b9 S2<\/strong><\/a> \u03c6\u03ad\u03c1\u03bd\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd ESG \u03c3\u03c4\u03bf\u03bd \u03c0\u03c5\u03c1\u03ae\u03bd\u03b1 \u03c4\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03cc\u03c1\u03b7\u03c3\u03b7\u03c2. \u03a4\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b1\u03c5\u03c4\u03ac \u03b4\u03af\u03bd\u03bf\u03c5\u03bd \u03ad\u03bc\u03c6\u03b1\u03c3\u03b7 <strong>\u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2<\/strong>, \u03c3\u03c5\u03bd\u03b4\u03ad\u03bf\u03bd\u03c4\u03b1\u03c2 \u03ac\u03bc\u03b5\u03c3\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 ESG \u03bc\u03b5 <strong>\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2<\/strong> \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03bb\u03ae\u03c8\u03b7 \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2.<\/p>\n<ul>\n<li><strong>\u0394\u03a0\u03a7\u0391 S1<\/strong> \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/li>\n<li><strong>\u0394\u03a0\u03a7\u0391 S2<\/strong> \u03b5\u03c0\u03b9\u03ba\u03b5\u03bd\u03c4\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c5\u03ba\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03ba\u03bb\u03af\u03bc\u03b1, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf TCFD<\/li>\n<\/ul>\n<p>\u0397 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b4\u03af\u03bd\u03b5\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 <strong>\u03c3\u03b1\u03c6\u03ae, \u03c3\u03c5\u03b3\u03ba\u03c1\u03af\u03c3\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ae \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1<\/strong>-\u03bc\u03b9\u03b1 \u03b1\u03c5\u03be\u03b1\u03bd\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b6\u03ae\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b9\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03b1\u03b3\u03bf\u03c1\u03ad\u03c2.<\/p>\n<h3><\/h3>\n<h3><strong>\u0392\u03b1\u03c3\u03b9\u03ba\u03ac \u03bf\u03c6\u03ad\u03bb\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 ESG<\/strong><\/h3>\n<ul>\n<li>\u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 (CSRD, \u03c4\u03b1\u03be\u03b9\u03bd\u03bf\u03bc\u03af\u03b1 \u03c4\u03b7\u03c2 \u0395\u0395, \u03ba\u03bb\u03b9\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03af \u03ba\u03b1\u03bd\u03cc\u03bd\u03b5\u03c2 \u03c4\u03b7\u03c2 SEC)<\/li>\n<li>\u0395\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03b2\u03b9\u03ce\u03c3\u03b9\u03bc\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7<\/li>\n<li>\u0391\u03bd\u03b8\u03b5\u03ba\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03b5 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03b1\u03be\u03af\u03b1\u03c2<\/li>\n<li>\u0395\u03bd\u03b9\u03c3\u03c7\u03c5\u03bc\u03ad\u03bd\u03b7 \u03c6\u03ae\u03bc\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03bf\u03cd \u03c3\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5\u03c1\u03ce\u03bd<\/li>\n<\/ul>\n<h3 data-start=\"3345\" data-end=\"3365\"><\/h3>\n<h3 data-start=\"3345\" data-end=\"3365\">\u03a4\u03b5\u03bb\u03b9\u03ba\u03ad\u03c2 \u03c3\u03ba\u03ad\u03c8\u03b5\u03b9\u03c2<\/h3>\n<p>\u0397 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 ESG \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae - \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 <strong>\u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03c4\u03b1\u03b3\u03ae<\/strong>. \u039f\u03b9 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03c0\u03bf\u03c5 \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03bf\u03cd\u03bd \u03b1\u03c5\u03c4\u03ac \u03c4\u03b1 \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \u03bd\u03c9\u03c1\u03af\u03c2 <strong>\u03bf\u03b9\u03ba\u03bf\u03b4\u03cc\u03bc\u03b7\u03c3\u03b7 \u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7\u03c2<\/strong>, <strong>\u03bc\u03b5\u03c4\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c4\u03c9\u03bd \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd<\/strong>, \u03ba\u03b1\u03b9 <strong>\u03be\u03b5\u03ba\u03bb\u03b5\u03b9\u03b4\u03ce\u03c3\u03c4\u03b5 \u03c4\u03b7\u03bd \u03b1\u03be\u03af\u03b1<\/strong> \u03c3\u03b5 \u03ad\u03bd\u03b1 \u03c4\u03b1\u03c7\u03ad\u03c9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03c1\u03c5\u03b8\u03bc\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03cc \u03c4\u03bf\u03c0\u03af\u03bf.<\/p>\n<p><a href=\"https:\/\/nikosavlonas.com\/el\/%ce%b5%ce%ba%ce%b4%ce%ae%ce%bb%cf%89%cf%83%ce%b7\/%cf%80%ce%b1%ce%b3%ce%ba%cf%8c%cf%83%ce%bc%ce%b9%ce%bf-%cf%86%cf%8c%cf%81%ce%bf%cf%85%ce%bc-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b7%ce%bd-%ce%b7%ce%b3%ce%b5%cf%83%ce%af%ce%b1-%cf%84%ce%b7%cf%82-%ce%b2%ce%b9\/\">\u039a\u03b1\u03b8\u03ce\u03c2 \u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c4\u03b5\u03c1\u03b1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b1 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ac \u03c3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03b9\u03b1<\/a>, \u03bf\u03b9 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bc\u03b5\u03af\u03bd\u03bf\u03c5\u03bd <strong>\u03b5\u03c5\u03ad\u03bb\u03b9\u03ba\u03c4\u03bf<\/strong>, <strong>\u03ba\u03b1\u03bb\u03ac \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b7\u03bc\u03ad\u03bd\u03bf<\/strong>, \u03ba\u03b1\u03b9 <strong>\u03b4\u03b9\u03b1\u03c6\u03b1\u03bd\u03ad\u03c2<\/strong> \u03c3\u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd. \u03a4\u03b1 \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 CSRD, GRI \u03ba\u03b1\u03b9 IFRS S1\/S2 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c0\u03bb\u03ce\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 - \u03b5\u03af\u03bd\u03b1\u03b9 <strong>\u03b4\u03b9\u03b1\u03b4\u03c1\u03bf\u03bc\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7 \u03b2\u03b9\u03ce\u03c3\u03b9\u03bc\u03b7 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0395\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 ESG: \u0397 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03ac\u03bc\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 ESG \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03ac\u03c4\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc \u03bc\u03b9\u03b1 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03b1\u03af\u03c4\u03b7\u03c3\u03b7 - \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1. \u039a\u03b1\u03b8\u03ce\u03c2 \u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c5\u03bd\u03b5\u03c7\u03af\u03b6\u03b5\u03b9 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ad\u03c2, \u03bf\u03b9 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03ae\u03c3\u03bf\u03c5\u03bd \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03b1\u03be\u03b9\u03bf\u03c0\u03b9\u03c3\u03c4\u03af\u03b1, \u03b4\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03c1\u03ae\u03c3\u03b9\u03bc\u03bf \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03bf. \u0388\u03c7\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b5\u03af \u03ac\u03bc\u03b5\u03c3\u03b1 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c6\u03af\u03c3\u03c4\u03b1\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03cc ESG, \u03ad\u03c7\u03c9 \u03b4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c0\u03c1\u03ce\u03c4\u03bf \u03c7\u03ad\u03c1\u03b9 \u03c0\u03cc\u03c3\u03bf \u03bd\u03c9\u03c1\u03af\u03c2 [...]<\/p>","protected":false},"author":2,"featured_media":528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[16,18,19,17,13],"class_list":["post-523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-csrd","tag-esgreporting","tag-governance","tag-gri","tag-ifrs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Aligning with Global ESG Standards<\/title>\n<meta name=\"description\" content=\"Learn how aligning with global ESG standards can boost transparency, meet compliance, and strengthen business resilience.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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