Analysis of Environmental, Social, and Governance (ESG) Information Disclosed in Corporate Financial Reports (Master thesis)
Ζαφειροπούλου, Χριστίνα/ Zafeiropoulou, Christina
This document aims to present the Environmental, Social and Corporate Governance (ESG) information presented in the financial reports of companies listed on the Athens Stock Exchange (ATH). In the first chapter, the consensus reference framework of ESG is presented through the literature review carried out, the importance of ESG reporting in financial reports is analyzed, the challenges that exist in the assessment of the quality of information, the main ESG indicators according to the ΑΤΗ are analyzed and it is a reference to the Global Reporting Initiative (GRI) and ISO 14001.In the second chapter, a report is made on the quality of ESG information in the financial reports of Greek companies, a report on ESG reporting practices in the Greek reality and a case study of them, of the Greek company OTE, is presented. Chapter 3 lists some frameworks and evaluation models of previous researchers, and Chapter 4 discusses the implications of ESG for investors and stakeholders. Chapter 5, is the research part of the paper where it is explained how the specific research was done, how the companies were rated based on their ESG score, how this score was obtained, as well as the and conclusions resulting from the research. The last chapter presents the conclusions of the bibliographic review in combination with the research of chapter 5 and directions for future research are given. The purpose of this paper is enhancing transparency and reliability in ESG information is an integral element for shaping sustainable business practices and investment strategies that contribute to a fair and resilient economy.
Institution and School/Department of submitter: | Δημοκρίτειο Πανεπιστήμιο Θράκης. Πολυτεχνική Σχολή. Τμήμα Μηχανικών Παραγωγής και Διοίκησης |
Subject classification: | Social responsibility of business |
Keywords: | Εταιρική Διακυβέρνηση,Διοίκηση επιχειρήσεων,Βιωσιμότητα επιχειρήσεων,Corporate Governance,Business administration,Business sustainability |
URI: | https://repo.lib.duth.gr/jspui/handle/123456789/20093 |
Appears in Collections: | Π.Μ.Σ. ΔΙΟΙΚΗΣΗ ΚΑΙΝΟΤΟΜΙΑΣ, ΤΕΧΝΟΛΟΓΙΑΣ ΚΑΙ ΕΠΙΧΕΙΡΗΣΕΩΝ |
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File | Description | Size | Format | |
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ZafeiropoulouC_2024.pdf | Μεταπτυχιακή εργασία | 1.82 MB | Adobe PDF | View/Open Request a copy |
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https://repo.lib.duth.gr/jspui/handle/123456789/20093
http://dx.doi.org/10.26257/heal.duth.18782
This item is licensed under a Creative Commons License