ΕΙΔΗΣΕΙΣ

The inclusion of the shipping sector in the European Emission Trading Scheme (EU ETS)

The European Union Emissions Trading Scheme (hereinafter referred to as ‘ETS’), which has been in place since 2005, is the EU’s main tool for reducing greenhouse gas emissions and combating climate change. It is estimated to have reduced greenhouse gas emissions in the territories of the EU countries by 42,8 % in the industry sectors …

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Newsletter on the mandatory disclosure of income tax information by certain undertakings and branches and other disclosure obligations

Law 5066/2023 (hereinafter the “Law”), that has been published on 14th November 2023, incorporates into the Greek legal order the Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive (EU) 2013/34as regards disclosure of income tax information by certain undertakings and branches. At the same time, its …

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What does the CSRD Directive bring to ESG disclosure requirements?

As the EU endeavours to shape the roadmap for energy transition and climate neutrality by 2050, ESG (Environmental, Social, and Governance) indicators are increasingly gaining momentum in defining the criteria for sustainable finance. The compliance of companies operating in EU countries with sustainable development principles requires the disclosure of sustainability information. Such sustainability information is …

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