{"id":621,"date":"2025-08-21T08:42:40","date_gmt":"2025-08-21T08:42:40","guid":{"rendered":"https:\/\/nikosavlonas.com\/?p=621"},"modified":"2025-08-20T11:44:21","modified_gmt":"2025-08-20T11:44:21","slug":"eu-sme-sustainability-standard","status":"publish","type":"post","link":"https:\/\/nikosavlonas.com\/el\/\u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf-\u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2-eu-sme\/","title":{"rendered":"\u0393\u03b9\u03b1\u03c4\u03af \u03c4\u03bf \u03bd\u03ad\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039c\u039c\u0395 \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9 \u03c4\u03b1 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1"},"content":{"rendered":"<p>\u0397 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u03ad\u03ba\u03b1\u03bd\u03b5 \u03ad\u03bd\u03b1 \u03c4\u03bf\u03bb\u03bc\u03b7\u03c1\u03cc \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03af\u03bf \u03b2\u03ae\u03bc\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03b9\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bd\u03ad\u03bf\u03c5 <a href=\"https:\/\/www.esgtoday.com\/eu-commission-adopts-sustainability-reporting-standard-for-small-companies\/\" target=\"_blank\" rel=\"noopener\"><strong>\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03c9\u03bd \u039c\u039c\u0395 \u03c4\u03b7\u03c2 \u0395\u0395<\/strong><\/a>, \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5 <strong><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022L2464\" target=\"_blank\" rel=\"noopener\">\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)<\/a>.<\/strong>\u00a0\u0393\u03b9\u03b1 \u03bc\u03ad\u03bd\u03b1, \u03ad\u03c7\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b5\u03af \u03bc\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03c5\u03c2 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2 \u03ba\u03b1\u03b9 \u03b7\u03c0\u03b5\u03af\u03c1\u03bf\u03c5\u03c2 \u03c3\u03b5 <a href=\"https:\/\/nikosavlonas.com\/el\/esg-integration-greek-companies-avlonas-opinion-2025\/\">\u0395\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 ESG<\/a> \u03b3\u03b9\u03b1 \u03c0\u03ac\u03bd\u03c9 \u03b1\u03c0\u03cc \u03b4\u03cd\u03bf \u03b4\u03b5\u03ba\u03b1\u03b5\u03c4\u03af\u03b5\u03c2, \u03c0\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 \u03bc\u03b9\u03b1 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03ba\u03b1\u03b9\u03c1\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7. \u0395\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 <strong>\u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03ba\u03b1\u03bc\u03c0\u03ae\u03c2<\/strong> \u03c0\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03bd\u03b1\u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9 \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03bc\u03b5 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03bf\u03b9 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b5\u03b3\u03b3\u03af\u03b6\u03bf\u03c5\u03bd \u03c4\u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>\u0393\u03b9\u03b1\u03c4\u03af \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03ad\u03c7\u03b5\u03b9 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1<\/strong><\/h3>\n<p>\u0399\u03c3\u03c4\u03bf\u03c1\u03b9\u03ba\u03ac, \u03c4\u03b1 \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \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, \u03cc\u03c0\u03c9\u03c2 \u03c4\u03bf <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> \u03ae \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> \u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf\u03c7\u03b5\u03cd\u03c3\u03b5\u03b9 \u03c3\u03b5 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b5\u03c2, \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2. \u039c\u03b5 \u03c4\u03b7\u03bd CSRD \u03bd\u03b1 \u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03c4\u03bf\u03bd \u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf \u03c4\u03bf\u03c5 2024, \u03c0\u03b5\u03c1\u03af\u03c0\u03bf\u03c5 50.000 \u03bc\u03b5\u03b3\u03ac\u03bb\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u0395 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03bd\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1 ESG.<\/p>\n<p>\u0391\u03bb\u03bb\u03ac \u03bf\u03b9 \u039c\u039c\u0395 - \u03c0\u03b1\u03c1\u03ac \u03c4\u03bf \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c2 \u03cc\u03c4\u03b9 \u03b1\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b5\u03cd\u03bf\u03c5\u03bd <strong>99% \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 \u0395\u0395 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03bf\u03c5 100 \u03b5\u03ba\u03b1\u03c4\u03bf\u03bc\u03bc\u03cd\u03c1\u03b9\u03b1 \u03ac\u03c4\u03bf\u03bc\u03b1<\/strong> -\u03ad\u03bc\u03b5\u03b9\u03bd\u03b1\u03bd \u03c3\u03b5 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf \u03b2\u03b1\u03b8\u03bc\u03cc \u03c0\u03af\u03c3\u03c9.<\/p>\n<p>\u0391\u03c5\u03c4\u03cc \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9 \u03c4\u03ce\u03c1\u03b1.<\/p>\n<p>\u0397 \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03b1 \u03b5\u03b3\u03ba\u03c1\u03b9\u03b8\u03b5\u03af\u03c3\u03b1 <strong>\u03b5\u03b8\u03b5\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039c\u039c\u0395<\/strong>, \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5 ESRS, \u03ad\u03c7\u03b5\u03b9 \u03c9\u03c2 \u03c3\u03c4\u03cc\u03c7\u03bf \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03c3\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd ESG <strong>\u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae, \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c7\u03c1\u03ae\u03c3\u03b9\u03bc\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03ae\u03c8\u03b7 \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd<\/strong> \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 - \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03c4\u03b7\u03bd \u03b1\u03be\u03b9\u03bf\u03c0\u03b9\u03c3\u03c4\u03af\u03b1.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>\u0397 \u03c0\u03c1\u03cc\u03ba\u03bb\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039c\u039c\u0395 ESG: \u0395\u03bc\u03c0\u03cc\u03b4\u03b9\u03b1 \u03c3\u03c4\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03ba\u03cc\u03c3\u03bc\u03bf<\/strong><\/h3>\n<p>\u0391\u03c0\u03cc \u03c4\u03b7\u03bd <a href=\"https:\/\/nikosavlonas.com\/el\/about-nikos\/\">\u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03cc \u03ad\u03c1\u03b3\u03bf \u03bc\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03b1\u03b3\u03ba\u03bf\u03c3\u03bc\u03af\u03c9\u03c2<\/a>, \u03b2\u03bb\u03ad\u03c0\u03c9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u039c\u039c\u0395 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03b6\u03bf\u03c5\u03bd \u03b5\u03c0\u03b1\u03bd\u03b5\u03b9\u03bb\u03b7\u03bc\u03bc\u03ad\u03bd\u03b1 \u03c4\u03c1\u03b5\u03b9\u03c2 \u03ba\u03bf\u03b9\u03bd\u03ad\u03c2 \u03c0\u03c1\u03bf\u03ba\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 ESG:<\/p>\n<ul>\n<li><strong>\u03a0\u03bf\u03bb\u03c5\u03c0\u03bb\u03bf\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1<\/strong>: \u03a4\u03b1 \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1 \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1, \u03cc\u03c0\u03c9\u03c2 \u03c4\u03bf GRI \u03ae \u03c4\u03bf SASB, \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c5\u03c7\u03bd\u03ac \u03c0\u03bf\u03bb\u03cd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bb\u03b9\u03c4\u03ad\u03c2 \u03bf\u03bc\u03ac\u03b4\u03b5\u03c2.<\/li>\n<li><strong>\u039a\u03cc\u03c3\u03c4\u03bf\u03c2<\/strong>: \u0397 \u03c0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 \u03c3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03c9\u03bd ESG \u03ae \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03b5\u03c5\u03b8\u03cd\u03bd\u03c9\u03bd \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c6\u03b9\u03ba\u03c4\u03ae \u03b3\u03b9\u03b1 \u03c0\u03bf\u03bb\u03bb\u03bf\u03cd\u03c2.<\/li>\n<li><strong>\u03a0\u03af\u03b5\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd<\/strong>: \u039f\u03b9 \u03bc\u03b5\u03b3\u03ac\u03bb\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03b6\u03b7\u03c4\u03bf\u03cd\u03bd \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 ESG, \u03b1\u03bb\u03bb\u03ac \u03bf\u03b9 \u039c\u039c\u0395 \u03b4\u03b5\u03bd \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b4\u03ce\u03c3\u03bf\u03c5\u03bd.<\/li>\n<\/ul>\n<p>A <a href=\"https:\/\/kpmg.com\/xx\/en\/home\/insights\/2023\/10\/sustainability-reporting.html\" target=\"_blank\" rel=\"noopener\">2023 \u03ad\u03c1\u03b5\u03c5\u03bd\u03b1 \u03c4\u03b7\u03c2 KPMG<\/a> \u03b4\u03b9\u03b1\u03c0\u03af\u03c3\u03c4\u03c9\u03c3\u03b5 \u03cc\u03c4\u03b9 <strong>68% \u03c4\u03c9\u03bd \u039c\u039c\u0395 \u03c3\u03b5 \u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b7 \u03c4\u03b7\u03bd \u0395\u0395 \u03ad\u03bd\u03b9\u03c9\u03c3\u03b1\u03bd \"\u03bc\u03ad\u03c4\u03c1\u03b9\u03bf \u03ad\u03c9\u03c2 \u03c5\u03c8\u03b7\u03bb\u03cc \u03ac\u03b3\u03c7\u03bf\u03c2\"<\/strong> \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b4\u03bf\u03ba\u03af\u03b5\u03c2 ESG \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd.<\/p>\n<p>\u03a4\u03bf \u03b1\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf \u0395\u03a3\u039b\u03a3 \u03c3\u03c5\u03bc\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c3\u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03c4\u03bf\u03c5, \u03b5\u03bd\u03ce \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03b1\u03bc\u03bc\u03af\u03b6\u03b5\u03b9 \u03c4\u03b9\u03c2 \u039c\u039c\u0395 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b4\u03bf\u03ba\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c4\u03cd\u03c0\u03bf\u03c5.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>\u0395\u03be\u03b9\u03c3\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b1\u03bd\u03c4\u03b1\u03b3\u03c9\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd <\/strong><strong>\u03bc\u03b5 \u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03c9\u03bd \u039c\u039c\u0395 \u03c4\u03b7\u03c2 \u0395\u0395<\/strong><\/h3>\n<p>\u03a4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b1\u03c5\u03c4\u03cc \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03b9 \u03c3\u03c4\u03b9\u03c2 \u039c\u039c\u0395 <strong>\u03c6\u03c9\u03bd\u03ae \u03c3\u03c4\u03b7 \u03c3\u03c5\u03b6\u03ae\u03c4\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1<\/strong> \u03ba\u03b1\u03b9 \u03ad\u03bd\u03b1 <strong>\u03b8\u03ad\u03c3\u03b7 \u03c3\u03c4\u03bf \u03c4\u03c1\u03b1\u03c0\u03ad\u03b6\u03b9<\/strong> \u03c3\u03c4\u03b9\u03c2 \u03c0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b5\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd. \u03a4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1:<\/p>\n<ul>\n<li>\u0391\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03c4\u03b5 \u03c3\u03b5 \u03b5\u03c1\u03c9\u03c4\u03b7\u03bc\u03b1\u03c4\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 ESG \u03b1\u03c0\u03cc \u03b1\u03b3\u03bf\u03c1\u03b1\u03c3\u03c4\u03ad\u03c2 \u03bc\u03b5 <strong>\u03c4\u03c5\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b1 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1<\/strong><\/li>\n<li>\u0395\u03c0\u03af\u03b4\u03b5\u03b9\u03be\u03b7 <strong>\u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b8\u03b5\u03ba\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1<\/strong> \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2<\/li>\n<li>\u039d\u03b1 \u03c4\u03bf\u03c0\u03bf\u03b8\u03b5\u03c4\u03b7\u03b8\u03bf\u03cd\u03bd \u03b1\u03bd\u03c4\u03b1\u03b3\u03c9\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 <strong>\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03c4\u03bf Green Deal<\/strong><\/li>\n<\/ul>\n<p>\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 <strong><a href=\"https:\/\/www.efrag.org\/en\/amended-esrs-0\" target=\"_blank\" rel=\"noopener\">EFRAG<\/a> (\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)<\/strong>, \"\u039f\u03b9 \u039c\u039c\u0395 \u03c7\u03c1\u03b5\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ac \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b9\u03ce\u03bd \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03bc\u03b5 \u03c4\u03c1\u03cc\u03c0\u03bf \u03c0\u03bf\u03c5 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b8\u03ad\u03c4\u03b5\u03b9 \u03b1\u03be\u03af\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03b5\u03bc\u03c0\u03bf\u03b4\u03af\u03b6\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\".<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>\u03a3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2<\/strong><\/h3>\n<p>\u0393\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 CSRD, \u03b2\u03b5\u03bb\u03c4\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03b8\u03b5\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b4\u03bf\u03bc\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd ESG \u03b1\u03c0\u03cc \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u039c\u039c\u0395:<\/p>\n<ul>\n<li><strong>\u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ce\u03bd \u03c0\u03b5\u03b4\u03af\u03bf\u03c5 3<\/strong><\/li>\n<li><strong>\u0395\u03ba\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd<\/strong><\/li>\n<li><strong>\u0393\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b2\u03b9\u03bf\u03c0\u03bf\u03b9\u03ba\u03b9\u03bb\u03cc\u03c4\u03b7\u03c4\u03b1<\/strong><\/li>\n<\/ul>\n<p>\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03b1\u03c5\u03c4\u03cc \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03b1\u03bc\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 <strong>\u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b5\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b1\u03be\u03af\u03b1\u03c2<\/strong> \u03c0\u03c1\u03bf\u03c2 \u03bc\u03b9\u03b1 \u03c0\u03b9\u03bf \u03b4\u03b9\u03b1\u03c6\u03b1\u03bd\u03ae \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b8\u03b5\u03ba\u03c4\u03b9\u03ba\u03ae \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03af\u03b1.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>ESG \u03c9\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae, \u03cc\u03c7\u03b9 \u03b1\u03c0\u03bb\u03ce\u03c2 \u03c9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7<\/strong><\/h3>\n<p>\u03a0\u03bf\u03bb\u03cd \u03c3\u03c5\u03c7\u03bd\u03ac, \u03b7 \u03b7\u03b3\u03b5\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u039c\u039c\u0395 \u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03c4\u03b7\u03bd ESG \u03c9\u03c2 \u03ad\u03bd\u03b1 <strong>\u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7<\/strong>. \u0391\u03bb\u03bb\u03ac \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 <strong>\u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bc\u03bf\u03c7\u03bb\u03cc\u03c2<\/strong> \u03b3\u03b9\u03b1:<\/p>\n<ul>\n<li>\u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03ae \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1<\/li>\n<li>\u03a0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7 \u03c3\u03b5 \u03b2\u03b9\u03ce\u03c3\u03b9\u03bc\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7<\/li>\n<li>\u0395\u03c0\u03c9\u03bd\u03c5\u03bc\u03af\u03b1 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03c4\u03b1\u03bb\u03ad\u03bd\u03c4\u03c9\u03bd<\/li>\n<li>\u0394\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b1\u03c1\u03b1\u03c7\u03ce\u03bd \u03c4\u03b7\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.mckinsey.com\/capabilities\/sustainability\/our-insights\/sustainability-blog\" target=\"_blank\" rel=\"noopener\">McKinsey (2022)<\/a> \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bc\u03b5 \u03ce\u03c1\u03b9\u03bc\u03b5\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 ESG \u03b2\u03bb\u03ad\u03c0\u03bf\u03c5\u03bd <strong>\u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 10% \u03c7\u03b1\u03bc\u03b7\u03bb\u03cc\u03c4\u03b5\u03c1\u03bf \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5<\/strong>, \u03b1\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03c9\u03bd \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd.<\/p>\n<p>\u03a4\u03bf \u03bc\u03ae\u03bd\u03c5\u03bc\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03b1\u03c6\u03ad\u03c2: <strong>\u0397 ESG \u03b4\u03b5\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c4\u03b7 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7, \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03c4\u03bf \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>. \u039f\u03b9 \u039c\u039c\u0395 \u03c0\u03bf\u03c5 \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03bf\u03cd\u03bd \u03b4\u03bf\u03bc\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 ESG \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b5\u03bb\u03ba\u03cd\u03c3\u03bf\u03c5\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2, \u03b8\u03b1 \u03b5\u03be\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03bf\u03c5\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b8\u03b1 \u03b2\u03b5\u03bb\u03c4\u03b9\u03ce\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae \u03b1\u03bd\u03b8\u03b5\u03ba\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>\u03a0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c4\u03cd\u03c0\u03bf\u03c5 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03c9\u03bd \u039c\u039c\u0395 \u03c4\u03b7\u03c2 \u0395\u0395<\/strong><\/h3>\n<p>\u0391\u03ba\u03c1\u03b9\u03b2\u03ce\u03c2 \u03cc\u03c0\u03c9\u03c2 \u03c4\u03bf <strong>GDPR<\/strong> \u03ad\u03b3\u03b9\u03bd\u03b5 \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\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b6\u03c9\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03c9\u03bd \u039c\u039c\u0395 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03c4\u03bf\u03b9\u03bc\u03bf \u03bd\u03b1 \u03b8\u03ad\u03c3\u03b5\u03b9 <strong>\u03ad\u03bd\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf<\/strong>.<\/p>\n<p>\u039f\u03b9 \u039c\u039c\u0395 \u03b5\u03ba\u03c4\u03cc\u03c2 \u0395\u0395 \u03c0\u03bf\u03c5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ad\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03b8\u03b1 \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03bb\u03bf \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03bd\u03b1 \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03b1\u03bc\u03bc\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b5\u03c5\u03b8\u03c5\u03bd\u03c4\u03ae\u03c1\u03b9\u03b5\u03c2 \u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03c2. \u039f\u03b9 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 ESG \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03bf\u03b9 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03ce\u03bd\u03bf\u03c5\u03bd \u03ae\u03b4\u03b7 \u03b1\u03c5\u03c4\u03ac \u03c4\u03b1 \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \u03c3\u03c4\u03b1 \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03b1 \u03c4\u03bf\u03c5\u03c2.<\/p>\n<p>\u03a4\u03bf<a href=\"https:\/\/www.smefinanceforum.org\/post\/oecd-guidance-note-fostering-convergence-sme-sustainability-reporting\" target=\"_blank\" rel=\"noopener\"><strong> \u039f\u039f\u03a3\u0391 <\/strong><\/a>\u03b5\u03be\u03ae\u03c1\u03b5 \u03c4\u03bf \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039c\u039c\u0395 \u03c9\u03c2 <em>\"\u03ad\u03bd\u03b1 \u03c1\u03b5\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf\".<\/em><\/p>\n<p>\u0391\u03c5\u03c4\u03cc \u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b7 \u03ad\u03b3\u03ba\u03b1\u03b9\u03c1\u03b7 \u03c5\u03b9\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b7 \u03b4\u03b5\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c4\u03b7 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395, \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c4\u03bf\u03c0\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 <strong>\u03b1\u03bd\u03c4\u03b1\u03b3\u03c9\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>\u0391\u03c0\u03cc \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03cc\u03bc\u03b7\u03c3\u03b7 \u03b9\u03ba\u03b1\u03bd\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c3\u03c4\u03bf \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><\/h3>\n<p>\u03a0\u03b1\u03c1\u03ac \u03c4\u03b7\u03bd \u03c5\u03c0\u03cc\u03c3\u03c7\u03b5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bd\u03ad\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c4\u03cd\u03c0\u03bf\u03c5, \u03c0\u03bf\u03bb\u03bb\u03ad\u03c2 \u039c\u039c\u0395 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03bd\u03b1 \u03bc\u03b7\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 <strong>\u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ae \u03b3\u03bd\u03ce\u03c3\u03b7 ESG<\/strong> \u03bd\u03b1 \u03ba\u03ac\u03bd\u03bf\u03c5\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03c5\u03bc\u03ad\u03bd\u03c9\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.<\/p>\n<p>\u03a7\u03c9\u03c1\u03af\u03c2 \u03c4\u03b7 \u03c3\u03c9\u03c3\u03c4\u03ae \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1, \u03b7 \u03b1\u03c0\u03bf\u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03ba\u03b9\u03bd\u03b4\u03c5\u03bd\u03b5\u03cd\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03b9\u03c3\u03c4\u03b5\u03af \u03c9\u03c2 <strong>\u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae\u03c2 \u03ba\u03bf\u03c5\u03c4\u03b9\u03ce\u03bd<\/strong> \u03b1\u03bd\u03c4\u03af \u03b3\u03b9\u03b1 \u03ad\u03bd\u03b1 <strong>\u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc \u03c0\u03bb\u03b5\u03bf\u03bd\u03ad\u03ba\u03c4\u03b7\u03bc\u03b1<\/strong>.<\/p>\n<p>\u0393\u03b9' \u03b1\u03c5\u03c4\u03cc <strong>\u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7 \u03b9\u03ba\u03b1\u03bd\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd<\/strong>-\u03bc\u03ad\u03c3\u03c9 \u03c3\u03c5\u03bc\u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd, \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03bd\u03ce\u03c3\u03b5\u03c9\u03bd \u03ae \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03c9\u03bd \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2- \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b2\u03bf\u03b7\u03b8\u03ae\u03c3\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u039c\u039c\u0395 \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03c1\u03ac\u03c3\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 ESG \u03c3\u03b5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03b1\u03be\u03af\u03b1\u03c2.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>\u03a0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03cc \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03bf: \u039f \u03ba\u03b1\u03c4\u03ac\u03bb\u03bf\u03b3\u03bf\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 3 \u03b2\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039c\u039c\u0395 ESG<\/strong><\/h3>\n<p>\u0393\u03b9\u03b1 \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03cd\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae, \u03bf\u03b9 \u039c\u039c\u0395 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03be\u03b5\u03ba\u03b9\u03bd\u03ae\u03c3\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03c4\u03c1\u03af\u03b1 \u03b2\u03ae\u03bc\u03b1\u03c4\u03b1:<\/p>\n<ol>\n<li><strong>\u03a7\u03b1\u03c1\u03c4\u03bf\u03b3\u03c1\u03b1\u03c6\u03ae\u03c3\u03c4\u03b5 \u03c4\u03b1 \u03c5\u03bb\u03b9\u03ba\u03ac \u03c3\u03b1\u03c2 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1<\/strong>\n<ul>\n<li>\u03a0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03c4\u03b5 \u03c0\u03bf\u03b9\u03bf\u03b9 \u03c0\u03b1\u03c1\u03ac\u03b3\u03bf\u03bd\u03c4\u03b5\u03c2 ESG \u03ad\u03c7\u03bf\u03c5\u03bd \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b7 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c3\u03b1\u03c2 (\u03c0.\u03c7. \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1, \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03b1\u03ba\u03ad\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2, \u03b1\u03c0\u03cc\u03b2\u03bb\u03b7\u03c4\u03b1).<\/li>\n<li>\u03a7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03c4\u03b5 \u03c4\u03bf \u03b1\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf \u0395\u03a3\u03a3\u0391 \u03c9\u03c2 \u03b2\u03ac\u03c3\u03b7.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0391\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c8\u03b7\u03c6\u03b9\u03b1\u03ba\u03ce\u03bd \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd<\/strong>\n<ul>\n<li>\u03a5\u03b9\u03bf\u03b8\u03b5\u03c4\u03ae\u03c3\u03c4\u03b5 \u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03b9\u03ba\u03cc \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 ESG \u03ae \u03b1\u03c0\u03bb\u03ac \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03b7\u03c3\u03b7\u03c2 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd.<\/li>\n<li>\u0395\u03c5\u03b8\u03c5\u03b3\u03c1\u03b1\u03bc\u03bc\u03b9\u03c3\u03c4\u03b5\u03af\u03c4\u03b5 \u03ad\u03b3\u03ba\u03b1\u03b9\u03c1\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03b3\u03bf\u03c1\u03b1\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ce\u03bd \u03b3\u03b9\u03b1 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u03a7\u03c4\u03af\u03c3\u03c4\u03b5 \u03c4\u03b7\u03bd \u03b9\u03ba\u03b1\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b1\u03b4\u03b9\u03b1\u03ba\u03ac<\/strong>\n<ul>\n<li>\u0395\u03ba\u03c0\u03b1\u03b9\u03b4\u03b5\u03cd\u03c3\u03c4\u03b5 \u03ad\u03bd\u03b1 \u03ae \u03b4\u03cd\u03bf \u03bc\u03ad\u03bb\u03b7 \u03c4\u03b7\u03c2 \u03bf\u03bc\u03ac\u03b4\u03b1\u03c2 \u03c3\u03c4\u03b1 \u03b2\u03b1\u03c3\u03b9\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c4\u03b7\u03c2 ESG.<\/li>\n<li>\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03b5\u03c4\u03b5 \u03c3\u03b5 \u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03ae \u03c3\u03b5 \u03b4\u03c9\u03c1\u03b5\u03ac\u03bd \u03c0\u03cc\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b8\u03bf\u03b4\u03ae\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395.<\/li>\n<li>\u0391\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03c3\u03c4\u03b5 \u03c4\u03b7\u03bd ESG \u03c9\u03c2 \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae\u03c2 - \u03cc\u03c7\u03b9 \u03b1\u03c0\u03bb\u03ce\u03c2 \u03c9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>\u0397 \u03c0\u03c1\u03bf\u03c3\u03ad\u03b3\u03b3\u03b9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u039c\u039c\u0395 \u03b4\u03b5\u03bd \u03b8\u03b1 \u03c5\u03c0\u03b5\u03c1\u03c6\u03bf\u03c1\u03c4\u03c9\u03b8\u03bf\u03cd\u03bd, \u03b1\u03bb\u03bb\u03ac \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1 <strong>\u03bd\u03b1 \u03ba\u03b5\u03c1\u03b4\u03af\u03c3\u03b5\u03c4\u03b5 \u03bd\u03c9\u03c1\u03af\u03c2<\/strong> \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03bd \u03b4\u03c5\u03bd\u03b1\u03bc\u03b9\u03ba\u03ae.<\/p>\n<h2><strong>\u03a4\u03b5\u03bb\u03b9\u03ba\u03ad\u03c2 \u03c3\u03ba\u03ad\u03c8\u03b5\u03b9\u03c2<\/strong><\/h2>\n<p>\u03a4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039c\u039c\u0395 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c0\u03bb\u03ce\u03c2 \u03bc\u03b9\u03b1 \u03ba\u03b1\u03c4\u03b5\u03c5\u03b8\u03c5\u03bd\u03c4\u03ae\u03c1\u03b9\u03b1 \u03b3\u03c1\u03b1\u03bc\u03bc\u03ae \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd - \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 <strong>\u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bb\u03cd\u03c4\u03b7\u03c2<\/strong>.<\/p>\n<p>\u03a3\u03c5\u03bd\u03b4\u03c5\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 <strong>\u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 ESG<\/strong> \u03bc\u03b5 \u03c4\u03bf <strong>\u03c3\u03c9\u03c3\u03c4\u03ae \u03ba\u03b1\u03c4\u03ac\u03c1\u03c4\u03b9\u03c3\u03b7, \u03c3\u03c5\u03bc\u03c0\u03c1\u03ac\u03be\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c8\u03b7\u03c6\u03b9\u03b1\u03ba\u03ac \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1<\/strong>, \u03bf\u03b9 \u039c\u039c\u0395 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03be\u03b5\u03ba\u03bb\u03b5\u03b9\u03b4\u03ce\u03c3\u03bf\u03c5\u03bd:<\/p>\n<ul>\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<\/li>\n<li>\u0391\u03bd\u03b8\u03b5\u03ba\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03ba\u03bb\u03b9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd<\/li>\n<li>\u0395\u03c0\u03b9\u03bb\u03b5\u03be\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b1 \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2<\/li>\n<li>\u039c\u03b9\u03b1 \u03c6\u03ae\u03bc\u03b7 \u03ad\u03c4\u03bf\u03b9\u03bc\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bc\u03ad\u03bb\u03bb\u03bf\u03bd \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2<\/li>\n<\/ul>\n<p><strong>\u0397 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ae \u03bc\u03bf\u03c5:<\/strong> \u039e\u03b5\u03ba\u03b9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03b1\u03c0\u03cc \u03bc\u03b9\u03ba\u03c1\u03cc, \u03b1\u03bb\u03bb\u03ac \u03be\u03b5\u03ba\u03b9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03c4\u03ce\u03c1\u03b1. \u039f\u03b9 \u03c0\u03c1\u03ce\u03c4\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03ba\u03b9\u03bd\u03b7\u03b8\u03bf\u03cd\u03bd \u03ad\u03b3\u03ba\u03b1\u03b9\u03c1\u03b1 \u03b4\u03b5\u03bd \u03b8\u03b1 \u03b9\u03ba\u03b1\u03bd\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03bf\u03c5\u03bd \u03b1\u03c0\u03bb\u03ce\u03c2 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u03b8\u03b1 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ae\u03c3\u03bf\u03c5\u03bd \u03b1\u03bd\u03c4\u03b1\u03b3\u03c9\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b5\u03bf\u03bd\u03ad\u03ba\u03c4\u03b7\u03bc\u03b1 \u03c3\u03c4\u03bf \u03b5\u03be\u03b5\u03bb\u03b9\u03c3\u03c3\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c0\u03af\u03bf \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03ce\u03c0\u03b7\u03c2.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0397 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u03ad\u03ba\u03b1\u03bd\u03b5 \u03ad\u03bd\u03b1 \u03c4\u03bf\u03bb\u03bc\u03b7\u03c1\u03cc \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03af\u03bf \u03b2\u03ae\u03bc\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03b9\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bd\u03ad\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c4\u03cd\u03c0\u03bf\u03c5 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039c\u039c\u0395 \u03c4\u03b7\u03c2 \u0395\u0395, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \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 (ESRS). \u0393\u03b9\u03b1 \u03bc\u03ad\u03bd\u03b1, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03c9 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b5\u03af \u03bc\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c3\u03b5 \u03cc\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b7\u03c0\u03b5\u03af\u03c1\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 ESG \u03b3\u03b9\u03b1 \u03c0\u03ac\u03bd\u03c9 \u03b1\u03c0\u03cc \u03b4\u03cd\u03bf \u03b4\u03b5\u03ba\u03b1\u03b5\u03c4\u03af\u03b5\u03c2, \u03b1\u03c5\u03c4\u03cc \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 \u03b5\u03c0\u03b9\u03ba\u03b1\u03b9\u03c1\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7. \u0395\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03ba\u03b1\u03bc\u03c0\u03ae\u03c2 \u03c0\u03bf\u03c5 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