n its annual survey, the Centre for Sustainability and Excellence (CSE)
n its annual survey, the Centre for Sustainability and Excellence (CSE) shed light on the integration of ESG (environmental, social, and governance) within Greek businesses.
The study focused on companies that publish sustainability reports and those independently assessed by international ESG rating agencies.
The findings reveal key challenges, emerging opportunities, and best practices adopted by 162 companies that publish sustainability reports either annually or biennially.
A significant portion of these companies are listed on the Athens Stock Exchange, yet only 15 are currently rated by major international ESG agencies such as S&P 500, Sustainalytics, and CDP. Additionally, only a single-digit percentage of small and medium-sized enterprises (SMEs) publish a sustainability report.
Key Findings of the 2025 Survey
ESG Reporting Standards Used by Greek Companies
- 94% of companies adopt the Global Reporting Initiative (GRI) framework for their sustainability disclosures.
- 89% align their strategies with the United Nations Sustainable Development Goals (UN SDGs).
Other widely adopted standards include SASB (Sustainability Accounting Standards Board) and TCFD (Task Force on Climate-related Financial Disclosures).
Adoption of Sustainability Reporting by Sector
- The industries leading in Sustainability Report submissions—indicating that sustainability is already embedded in their core strategy—are:
- Transportation Services
- Food Manufacturing
- Energy Sector
The report serves as a critical benchmark
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