The Code

The Greek Sustainability Code is linked to the GERMAN SUSTAINABILITY CODE. The GREEK SUSTAINABILITY CODE constitute an official framework with regards to non-financial data accoring to the EU Guidelines. It responds to the requirements of the Greek legislation as depicted in the provisions N.4403/2016 in combination with the circular No. 62784/06-06-2017 of the Ministry of the Economy and Development.

You can see in more detail the matching between the GREEK SUSTAINABILITY CODE with the requirements of the Greek legislation.
The Code provides a structured system with regards to the transparency and commitment of businesses.
​It responds to the need for measuring the economic, environmental and social performance of companies with the goal stregthen their competitveness in terms of:
  • the enhancement of the export activity of Greek businesses as well as their overall openness
  • the acquisition of capital through the positive evaluation from the financial market and the international investor funds,
  • their accession into international Networks of “Responsible Suppliers

Characteristics of the Greek Sustainability Code

  • It is based upon international standards (such as the Global Reporting Initiative, United Nations Global Compact, OECD Directives for multi-national companies, EFFAS, EMAS) and management systems already applied by the Organizations (such as  ISO 26000, 9000, 14000). See the Standards Index
  • It is linked to the European Sustainability Code offering added value to the participant Organizations since it presents their level of maturity with regards to sustainable development at the national and the European level. 
  • It constitutes an official framework for reporting non-financial data according to the EU and national legislation.
  • It provides guidelines on how to incorporate the principles of Sustainable Development in business operations.
  • The Greek Sustainability Code is based on the principle “One Code for All” with a view to be used by various stakeholders and for this reason it includes different levels of participation and relevant criteria so as to be inclusive and cover all types of Companies minimizing the risk of exclusion as much as possible. The Greek Sustainability Code allows gradual maturity of a Company in terms of sustainability issues through its approach “Comply or Explain” on the different levels of its participation.

Greek Sustainability Code 


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