Thank you for publishing our article on “ESG criteria: How they affect the business environment”, by our Managing Partner, Vasilis Ikonomidis.

Although ESG criteria are often described as “non-financial indicators”, they influence and are linked to a company’s performance and the way they are managed may have financial consequences.

Disclosure of information by companies related to ESG factors (EU Directive 2022/2464) enables investors, organisations, consumers, financial institutions and stakeholders in general to assess their sustainability performance on environmental, social and corporate governance issues. Sustainable finance concerns businesses, creditors and investors and there is growing interest in the economic materiality of each ESG criterion separately.

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