Large-size business entities in Greece are required to publish Environmental, Social, Governance (ESG) Reports from 01-01-2024.

The Environmental factor can affect energy consumption and production, the Social factor can affect the remuneration and gender of staff, but also customers and suppliers, while the Governance factor can affect the structure of Equity Capital and composition of the Board of Directors but also risk management.

This article aims to identify and show how ESG factors affect accounting, but also  reporting on integrated ESG features according to the Generally Accepted Accounting Principles that comprise International Financial Reporting Standards (IFRS) and by extension Greek Accounting Standards.