ESG & Sustainability

Sustainability has become a pertinent and pressing topic across the world, mobilizing governments, civil society and business to adopt a wide range of new practices.

Following the call to action of the UN Sustainable Development Goals (SDGs) an increasing number of companies are measuring, disclosing and managing sustainability risks and opportunities. Environmental, social and corporate governance (ESG) metrics have emerged as important factors that reflect companies' ability to generate value and formulate effective strategies.

There is a new understanding of the role of business in achieving sustainable development, with more and more companies tracking, managing and reporting their performance in a range of non-financial topics. The term ESG encompasses the wide set of environmental, social and corporate governance considerations that can impact a company's ability to generate value and implement strategy.

Investors use ESG information to measure how resilient and well-equipped a company is to manage changes in the environment in which it operates. A key consideration in successful ESG reporting is determining the factors that are linked to a company's ability to generate value and are thus material to the business and its shareholders. Companies need to identify, prioritise and disclose the ESG issues most relevant to them, and form an understanding of how those issues impact their corporate performance and their ability to implement their strategy.


ΑΤΗΕΧ ESG Reporting
Reporting Guide 

Reporting Guide 
New Edition


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