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Sustainability Reporting Standards: The Case of Greek Listed Companies

In: Advances in Applied Microeconomics

Author

Listed:
  • Glykeria-Maria Papanikolaou

    (International Hellenic University)

  • Evrikleia Chatzipetrou

    (International Hellenic University)

  • Eleftherios Tiakas

    (International Hellenic University)

  • Georgia Boskou

    (International Hellenic University)

Abstract

The present paper addresses the issue of the gradual adoption of international sustainability standards by companies listed on the Athens Stock Exchange, as they have to adapt to Directive (EU) 2022/2464. More specifically, we provide an exploratory empirical investigation of the role played by certain company characteristics, namely firm size, industry sector, annual turnover and total liabilities, in the adoption of sustainability standards, such as the Ten Principles of the United Nations Global Compact (UNGC), the 17 United Nations Sustainable Development Goals (SDGs) and the Athex ESG Stock Market Index. Based on an in-depth analysis with the use of multiple linear regression, our findings illustrate the correlation between the above company traits and the adoption and disclosure of ESG issues. It is shown that the effective adoption of standards, due to the mandatory implementation of Directive (EU) 2022/2464, is positively affected by both the size of the company and the sector of the business. On the other hand, it is concluded that the annual turnover and total liabilities do not affect the decision of the company’s Management to adopt the sustainability standards under research.

Suggested Citation

  • Glykeria-Maria Papanikolaou & Evrikleia Chatzipetrou & Eleftherios Tiakas & Georgia Boskou, 2025. "Sustainability Reporting Standards: The Case of Greek Listed Companies," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Applied Microeconomics, chapter 0, pages 309-323, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-76654-1_17
    DOI: 10.1007/978-3-031-76654-1_17
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