Law 5164/2024 vs “Stop- the- clock” Directive:
Regulatory Compliance or Competitive Edge?
1. The Law 5164/2024: The recent enactment of Law 5164/2024 (Government Gazette A’ 202/12-12-2024), incorporating the “Corporate Sustainability Reporting Directive” (CSRD) into domestic law, is a key milestone in the course of sustainable development of Greek companies, as it has rendered mandatory (gradually, according to the size of the companies) the submission of sustainability reports, …