{"id":80480,"date":"2025-05-20T12:28:37","date_gmt":"2025-05-20T11:28:37","guid":{"rendered":"https:\/\/uat.achilles.com\/?page_id=80480"},"modified":"2025-09-18T12:11:33","modified_gmt":"2025-09-18T11:11:33","slug":"csrd","status":"publish","type":"page","link":"https:\/\/www.achilles.com\/el\/csrd\/","title":{"rendered":"CSRD"},"content":{"rendered":"    <div class=\"top_section\">\n        <div class=\"container\">\n            <div class=\"top_info half\">\n                                    <h1 class=\"top_title\">\u0395\u03af\u03c3\u03c4\u03b5 \u03ad\u03c4\u03bf\u03b9\u03bc\u03bf\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03b9\u03b8\u03b5\u03af\u03c4\u03b5 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03bf\u03b4\u03b7\u03b3\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2;<\/h1>\n                                    <div class=\"top_text\">\n                        <p>\u03a4\u03bf Achilles \u03b1\u03c0\u03bb\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03b9\u03c2 \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ba\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03b4\u03b7\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 (CSRD), \u03ce\u03c3\u03c4\u03b5 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bd\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03b1\u03c0\u03b1\u03c1\u03ac\u03bc\u03b9\u03bb\u03bb\u03b7 \u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7.<\/p>\n                    <\/div>\n                                    <div class=\"top_buttons\">\n                                                    <a class=\"btn btn_big\" href=\"#CSRDForm\">\u039a\u03bb\u03b5\u03af\u03c3\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7<\/a>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n        <div class=\"top_media\">\n\t\t\t            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2023\/12\/AdobeStock_75936736-scaled.jpeg\" alt=\"6 European flags flying at full mast in front of headquarters of European commission in Brussels on a summer day.\">\n                    <\/div>\n    <\/div>\n\n\n            <div class=\"content_section bg_grey\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap right\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">ACHILLES \u0391\u039d\u0391\u039b\u03a5\u03a3\u0397<\/p>\r\n                                                <h2 class=\"title_page\">\u03a4\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 CSRD;<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p data-start=\"40\" data-end=\"484\">\u0397 \u039f\u03b4\u03b7\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 (CSRD) \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03c0\u03bf\u03c5 \u03c4\u03ad\u03b8\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03c4\u03bf\u03bd \u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf \u03c4\u03bf\u03c5 2023. \u039a\u03b1\u03b8\u03b9\u03b5\u03c1\u03ce\u03bd\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03ba\u03bf\u03b9\u03bd\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c4\u03bf \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd, \u03c4\u03b7\u03bd \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 (ESG). \u0397 CSRD \u03b6\u03b7\u03c4\u03ac \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bd\u03b1 \u03b5\u03be\u03b7\u03b3\u03ae\u03c3\u03bf\u03c5\u03bd \u03c0\u03ce\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03b8\u03c1\u03ce\u03c0\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u03c0\u03bb\u03b1\u03bd\u03ae\u03c4\u03b7 \u2014 \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03bc\u03ad\u03c3\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b4\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7, \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5\u03c2.<\/p>\n<p data-start=\"486\" data-end=\"732\"><strong data-start=\"486\" data-end=\"517\">\u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u03a6\u03b5\u03b2\u03c1\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2025:<\/strong> \u0397 \u0395\u0395 \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03bf\u03c4\u03b5\u03af\u03bd\u03b5\u03b9 \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03b7\u03bd CSRD \u03bc\u03ad\u03c3\u03c9 \u03c4\u03bf\u03c5 Omnibus Package \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03c3\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03b9\u03bf \u03b5\u03cd\u03ba\u03bf\u03bb\u03b7 \u03ba\u03b1\u03b9 \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03b4\u03b1\u03c0\u03b1\u03bd\u03b7\u03c1\u03ae, \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03c4\u03b7 \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c4\u03cc\u03c7\u03c9\u03bd \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03bc\u03b9\u03b1 \u03c0\u03b9\u03bf \u03b2\u03b9\u03ce\u03c3\u03b9\u03bc\u03b7 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03af\u03b1.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"\/industry-insights\/eu-csrd-how-does-it-affect-business-globally\/\">\u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03ce\u03c2 \u03c4\u03bf CSRD \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae \u03c3\u03b1\u03c2<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/CSRD-3.png\" width=\"400\" alt=\"European flag with CSRD legislation written at centre\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n    <div class=\"content_section bg_grey\">\r\n        <div class=\"container\">\r\n                        <div class=\"description_section big center\">\r\n                                <h2 class=\"title_section\">\u0397 \u03c0\u03b9\u03bf \u03ad\u03be\u03c5\u03c0\u03bd\u03b7 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac CSRD \u03be\u03b5\u03ba\u03b9\u03bd\u03ac\u03b5\u03b9 \u03b1\u03c0\u03cc \u03b5\u03b4\u03ce  <\/h2>\r\n                                <div class=\"typical_text middle_text\">\r\n                    <p>\u039c\u03b5\u03b9\u03ce\u03c3\u03c4\u03b5 \u03c4\u03b7 \u03c7\u03b5\u03b9\u03c1\u03c9\u03bd\u03b1\u03ba\u03c4\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03c3\u03c0\u03ac\u03b8\u03b5\u03b9\u03b1, \u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03c4\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03ae \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c3\u03c4\u03b7\u03c1\u03af\u03be\u03c4\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03cc\u03b4\u03bf\u03c5 \u03c3\u03b5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf &#8211; \u03b5\u03bd\u03ce \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03b8\u03b1 \u03b5\u03ba\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03c4\u03b5 \u03c0\u03bb\u03ae\u03c1\u03c9\u03c2 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b1\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2.<\/p>\n                <\/div>\r\n                            <\/div>\r\n                                    <div class=\"features_wrap\">\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Office-organisation-icon-1.png\" alt=\"\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">\u039f \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03b1\u03c2<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>\u0392\u03b5\u03bb\u03c4\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03c4\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd CSRD \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03ac\u03bc\u03b5\u03c3\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2, \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c5\u03ba\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03c3\u03b1\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bc\u03ad\u03bd\u03b7 \u03c4\u03b5\u03c7\u03bd\u03b7\u03c4\u03ae \u03bd\u03bf\u03b7\u03bc\u03bf\u03c3\u03cd\u03bd\u03b7 \u03c4\u03bf\u03c5 Achilles. \u0391\u03c5\u03c4\u03cc\u03bc\u03b1\u03c4\u03b7 \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b1\u03c6\u03b7\u03b3\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03b1\u03ba\u03c1\u03af\u03b2\u03b5\u03b9\u03b1 94% \u03b1\u03c0\u03cc \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03b7\u03b3\u03ae, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03c3\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd. <\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"\u039f \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03b1\u03c2 - \u039a\u03bb\u03b5\u03af\u03c3\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7\" href=\"#CSRDForm\">\u039a\u03bb\u03b5\u03af\u03c3\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7<\/a>\r\n                                    <\/div>\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/02\/Carbon-Green-scales-weigh-icon.png\" alt=\"icon green. scales balancing CO2 and a lead\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">\u039f\u03b9 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 \u03b4\u03b9\u03bf\u03be\u03b5\u03b9\u03b4\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ac\u03bd\u03b8\u03c1\u03b1\u03ba\u03b1<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>\u0391\u03c5\u03c4\u03bf\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03c4\u03b5 \u03c4\u03b7 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03ae, \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 \u03b1\u03b5\u03c1\u03af\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b8\u03b5\u03c1\u03bc\u03bf\u03ba\u03b7\u03c0\u03af\u03bf\u03c5 (GHG), \u03bc\u03b5\u03b9\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03c0\u03bf\u03bb\u03c5\u03c0\u03bb\u03bf\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b2\u03bf\u03b7\u03b8\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae \u03c3\u03b1\u03c2 \u03bd\u03b1 \u03b5\u03ba\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03bc\u03b5 \u03b5\u03c5\u03ba\u03bf\u03bb\u03af\u03b1 \u03c4\u03cc\u03c3\u03bf \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c5\u03c2 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ce\u03bd \u03b4\u03b9\u03bf\u03be\u03b5\u03b9\u03b4\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ac\u03bd\u03b8\u03c1\u03b1\u03ba\u03b1 \u03cc\u03c3\u03bf \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd CSRD.<\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"\u039f\u03b9 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 \u03b4\u03b9\u03bf\u03be\u03b5\u03b9\u03b4\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ac\u03bd\u03b8\u03c1\u03b1\u03ba\u03b1 - \u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1\" href=\"\/achilles-carbon-accounting\">\u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1<\/a>\r\n                                    <\/div>\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/02\/Network-structure-icon.png\" alt=\"Network structure icon\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">\u0397 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c3\u03b1\u03c2<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>\u0391\u03c0\u03bb\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03c4\u03b5 \u03c4\u03b7 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03ae \u03ba\u03b1\u03b9 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf CSRD \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03b4\u03ce\u03c3\u03c4\u03b5 \u03b3\u03c1\u03ae\u03b3\u03bf\u03c1\u03b1, \u03b1\u03ba\u03c1\u03b9\u03b2\u03ae \u03ba\u03b1\u03b9 \u03ad\u03c4\u03bf\u03b9\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03c0\u03bb\u03ae\u03c1\u03c9\u03c2 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 CSRD &#8211; \u038c\u03bb\u03bf\u03b9 \u03bf\u03b9 \u03ba\u03af\u03bd\u03b4\u03c5\u03bd\u03bf\u03b9, \u03cc\u03bb\u03bf\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2, \u03cc\u03bb\u03b5\u03c2 \u03bf\u03b9 \u03b3\u03b5\u03c9\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ad\u03c2.<\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"\u0397 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c3\u03b1\u03c2 - \u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1\" href=\"\/supply-chain-due-diligence\">\u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1<\/a>\r\n                                    <\/div>\r\n                            <\/div>\r\n                                <\/div>\r\n    <\/div>\r\n\n\n            <div class=\"hero_section\">\r\n           <div class=\"hero_media\">\r\n                                <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Whitepaper-Banner-for-Website-Content-5.png\" alt=\"\">\r\n                            <\/div>\r\n            <div class=\"container\">\r\n                <div class=\"hero_wrapper\">\r\n                    <div class=\"hero_info\">\r\n                                                <h2 class=\"title_section\">\u0394\u03c9\u03c1\u03b5\u03ac\u03bd \u039b\u03b5\u03c5\u03ba\u03ae \u0392\u03af\u03b2\u03bb\u03bf\u03c2<\/h2>\r\n                                                <h5 class=\"title_small\">\u039f \u03a0\u03bb\u03ae\u03c1\u03b7\u03c2 \u039f\u03b4\u03b7\u03b3\u03cc\u03c2 \u03c3\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd CSRD<\/h5>\r\n                                                <div class=\"typical_text middle_text\">\r\n                            <p>\u039a\u03b1\u03c4\u03b5\u03b2\u03ac\u03c3\u03c4\u03b5 \u03c4\u03bf\u03bd \u03c0\u03bb\u03ae\u03c1\u03b7 \u03bf\u03b4\u03b7\u03b3\u03cc \u03c3\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd CSRD.\r\n\u0395\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03bc\u03ad\u03bd\u03bf\u03c2: \u0399\u03bf\u03cd\u03bd\u03b9\u03bf\u03c2 2025<\/p>\r\n                        <\/div>\r\n                                                <div class=\"content_buttons\">\r\n                                                        <a class=\"btn btn_big btn_white\" aria-label=\" - \u0394\u03a9\u03a1\u0395\u0391\u039d \u039b\u0397\u03a8\u0397\" href=\"\/industry-insights\/the-ultimate-guide-to-the-corporate-sustainability-reporting-directive-crsd\/\">\u0394\u03a9\u03a1\u0395\u0391\u039d \u039b\u0397\u03a8\u0397<\/a>\r\n                                                    <\/div>\r\n                                            <\/div>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n            <div class=\"content_section\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">\u039a\u03bf\u03c5\u03af\u03b6<\/p>\r\n                                                <h2 class=\"title_page\">\u0394\u03bf\u03ba\u03b9\u03bc\u03ac\u03c3\u03c4\u03b5 \u03c4\u03b9\u03c2 \u03b3\u03bd\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b1\u03c2 \u03c3\u03c4\u03b7 \u039c\u03b7 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>\u0391\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03b9\u03bf \u03ad\u03bc\u03c0\u03b5\u03b9\u03c1\u03bf\u03b9 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03b4\u03ad\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b1\u03b9\u03c3\u03b8\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03b5\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7 \u03bd\u03ad\u03b1 \u03b5\u03c0\u03bf\u03c7\u03ae \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd ESG. \u03a0\u03cc\u03c3\u03bf \u03ba\u03b1\u03bb\u03ad\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b3\u03bd\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b1\u03c2 \u03c3\u03c4\u03b7 \u03bc\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac;<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"https:\/\/www.tryinteract.com\/share\/quiz\/682bb38c79339c00154c2684\">\u039a\u03ac\u03bd\u03c4\u03b5 \u03c4\u03bf \u03ba\u03bf\u03c5\u03af\u03b6<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Quiz-image-no-background.png\" width=\"400\" alt=\"Question marks on speech bubbles\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n            <div class=\"content_section bg_grey\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap right\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">ACHILLES \u0391\u039d\u0391\u039b\u03a5\u03a3\u0397<\/p>\r\n                                                <h2 class=\"title_page\">\u039f \u039f\u03b4\u03b7\u03b3\u03cc\u03c2 \u03c3\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u0398\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03c4\u03b7\u03c2 CSRD<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>\u0397 CSRD \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 12 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1, \u03b4\u03cd\u03bf \u03b4\u03b9\u03b1\u03c4\u03bf\u03bc\u03b5\u03b1\u03ba\u03ac \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 (ESRS 1 \u03ba\u03b1\u03b9 ESRS 2) \u03ba\u03b1\u03b9 \u03b4\u03ad\u03ba\u03b1 \u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03c4\u03bf \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd, \u03c4\u03b7\u03bd \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7. \u03a3\u03c4\u03b1 \u03b4\u03ad\u03ba\u03b1 \u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03c4\u03c1\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03c3\u03c4\u03b9\u03ac\u03b6\u03bf\u03c5\u03bd \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c3\u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2 \u03b1\u03be\u03af\u03b1\u03c2. \u0395\u03b4\u03ce \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03bc\u03b9\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b9\u03bc\u03b7 \u03c0\u03b5\u03c1\u03af\u03bb\u03b7\u03c8\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ba\u03b1\u03b8\u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ac.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"\/industry-insights\/new-eu-standards-used-in-csrd-introduction\/\">\u0394\u03b9\u03b1\u03b2\u03ac\u03c3\u03c4\u03b5<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/ESG-image-no-background.png\" width=\"400\" alt=\"ESG letters\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n            <div class=\"content_section\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">ACHILLES \u0391\u039d\u0391\u039b\u03a5\u03a3\u0397<\/p>\r\n                                                <h2 class=\"title_page\">\u039c\u03b9\u03b1 \u03b5\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7 \u0394\u03b9\u03c0\u03bb\u03ae \u039f\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03c2 CSRD<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>\u0397 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03bd\u03b5\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u03b1\u03c4\u03b6\u03ad\u03bd\u03c4\u03b1 \u2014 \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03cc\u03c0\u03c9\u03c2 \u03b7 CSRD, \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03bd\u03b1 \u03b4\u03b5\u03af\u03be\u03bf\u03c5\u03bd \u03cc\u03c4\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bf\u03cd\u03bd \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03c0\u03ce\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03bf \u03ba\u03cc\u03c3\u03bc\u03bf\u03c2, \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03c0\u03ce\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03bf\u03c5\u03bd \u03bf\u03b9 \u03af\u03b4\u03b9\u03b5\u03c2 \u03c4\u03bf\u03bd \u03ba\u03cc\u03c3\u03bc\u03bf. \u039c\u03b9\u03b1 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b2\u03bf\u03b7\u03b8\u03ac \u03c3\u03c4\u03bf\u03bd \u03b5\u03bd\u03c4\u03bf\u03c0\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03b6\u03b7\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03b7 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b7 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1. \u0391\u03c5\u03c4\u03cc \u03c4\u03bf blog \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03b5\u03b9 \u03c0\u03ce\u03c2 \u03b7 \u03b4\u03b9\u03c0\u03bb\u03ae \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03bf \u03c0\u03c1\u03bf\u03c7\u03c9\u03c1\u03ac \u03b1\u03ba\u03cc\u03bc\u03b7 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf, \u03b5\u03be\u03b9\u03c3\u03bf\u03c1\u03c1\u03bf\u03c0\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c4\u03bf\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03ba\u03af\u03bd\u03b4\u03c5\u03bd\u03bf \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b5\u03c5\u03c1\u03cd\u03c4\u03b5\u03c1\u03bf \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03cc \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03bf.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"\/industry-insights\/double-materiality-questions-answered\/\">\u0394\u03b9\u03b1\u03b2\u03ac\u03c3\u03c4\u03b5<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Double-materiality-ESG.png\" width=\"400\" alt=\"Infographic representing sustainable business\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n            <div class=\"content_section bg_grey\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap right\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">ACHILLES \u0391\u039d\u0391\u039b\u03a5\u03a3\u0397<\/p>\r\n                                                <h2 class=\"title_page\">6 \u03cc\u03c1\u03bf\u03b9-\u03ba\u03bb\u03b5\u03b9\u03b4\u03b9\u03ac \u03c0\u03bf\u03c5 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03b9<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>\u0397 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b4\u03ad\u03bf\u03c5\u03c3\u03b1 \u03b5\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b1\u03be\u03af\u03b1\u03c2 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03cd\u03ba\u03bf\u03bb\u03b1 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03b3\u03b9\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bd\u03cc\u03b7\u03c3\u03b7. \u039c\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c7\u03c1\u03b5\u03b9\u03b1\u03c3\u03c4\u03bf\u03cd\u03bd \u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03ae\u03c3\u03b5\u03b9 \u03ba\u03b1\u03bd\u03b5\u03af\u03c2 \u03cc\u03bb\u03b7 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1. \u03a3\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd \u03c4\u03b7\u03bd \u03b1\u03bd\u03ac\u03c1\u03c4\u03b7\u03c3\u03b7 \u03b5\u03be\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5 \u03bc\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c0\u03b9\u03bf \u03c3\u03c5\u03bd\u03b7\u03b8\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03cc\u03c1\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03b9\u03b8\u03b1\u03bd\u03cc \u03bd\u03b1 \u03c3\u03c5\u03bd\u03b1\u03bd\u03c4\u03ae\u03c3\u03b5\u03c4\u03b5 \u2013 \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b1 \u03b1\u03bd \u03b5\u03c1\u03b3\u03ac\u03b6\u03b5\u03c3\u03c4\u03b5 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ae \u03c3\u03c4\u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"\/industry-insights\/value-chain-jargon-terms-procurement-sustainability\/\">\u0394\u03b9\u03b1\u03b2\u03ac\u03c3\u03c4\u03b5<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Value-Chain-Jargon.png\" width=\"400\" alt=\"Group of people looking confused by terminology\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n    <div class=\"content_section\">\r\n        <div class=\"container\">\r\n                        <div class=\"posts_panel\">\r\n                <div class=\"description_section\">\r\n                                        <p class=\"title_category\">\u0395\u03a0\u0399\u039b\u0395\u0393\u039c\u0388\u039d\u039f \u0393\u0399\u0391 \u0395\u03a3\u0386\u03a3<\/p>\r\n                     \r\n                    <h2 class=\"title_section\">\u039d\u03ad\u03b1 \u03ba\u03b1\u03b9 \u0391\u03bd\u03b1\u03bb\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 Achilles<\/h2>\r\n                                    <\/div>\r\n                            <\/div>\r\n                                    <div class=\"posts_wrap\">\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/el\/industry-insights\/%CE%97-achilles-%CE%B5%CE%B3%CE%BA%CE%B1%CE%B9%CE%BD%CE%B9%CE%AC%CE%B6%CE%B5%CE%B9-%CE%BC%CE%B9%CE%B1-%CE%B5%CE%BE%CE%B5%CE%B9%CE%B4%CE%B9%CE%BA%CE%B5%CF%85%CE%BC%CE%AD%CE%BD%CE%B7-%CE%BA%CE%BF%CE%B9%CE%BD%CF%8C%CF%84%CE%B7%CF%84%CE%B1-banking-insurance-%CE%B3%CE%B9%CE%B1-%CF%84%CE%B7%CE%BD-%CE%B5%CE%BD%CE%AF%CF%83%CF%87%CF%85%CF%83%CE%B7-%CF%84%CE%B7%CF%82-%CE%B4%CE%B9%CE%B1%CF%87%CE%B5%CE%AF%CF%81%CE%B9%CF%83%CE%B7%CF%82-%CF%80%CF%81%CE%BF%CE%BC%CE%B7%CE%B8%CE%B5%CF%85%CF%84%CF%8E%CE%BD-%CF%83%CF%84%CE%BF%CE%BD-%CF%87%CF%81%CE%B7%CE%BC%CE%B1%CF%84%CE%BF%CF%80%CE%B9%CF%83%CF%84%CF%89%CF%84%CE%B9%CE%BA%CF%8C-%CF%84%CE%BF%CE%BC%CE%AD%CE%B1\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/04\/Banner-Achilles-Day-1-1.png\" alt=\"\u0397 Achilles \u03b5\u03b3\u03ba\u03b1\u03b9\u03bd\u03b9\u03ac\u03b6\u03b5\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03be\u03b5\u03b9\u03b4\u03b9\u03ba\u03b5\u03c5\u03bc\u03ad\u03bd\u03b7 \u03ba\u03bf\u03b9\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 Banking &amp; Insurance \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd \u03c3\u03c4\u03bf\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc \u03c4\u03bf\u03bc\u03ad\u03b1\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>\u0392\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2<\/li>\r\n                                                        <li>\u0394\u03b5\u03bb\u03c4\u03af\u03b1 \u03a4\u03cd\u03c0\u03bf\u03c5<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/el\/industry-insights\/%CE%97-achilles-%CE%B5%CE%B3%CE%BA%CE%B1%CE%B9%CE%BD%CE%B9%CE%AC%CE%B6%CE%B5%CE%B9-%CE%BC%CE%B9%CE%B1-%CE%B5%CE%BE%CE%B5%CE%B9%CE%B4%CE%B9%CE%BA%CE%B5%CF%85%CE%BC%CE%AD%CE%BD%CE%B7-%CE%BA%CE%BF%CE%B9%CE%BD%CF%8C%CF%84%CE%B7%CF%84%CE%B1-banking-insurance-%CE%B3%CE%B9%CE%B1-%CF%84%CE%B7%CE%BD-%CE%B5%CE%BD%CE%AF%CF%83%CF%87%CF%85%CF%83%CE%B7-%CF%84%CE%B7%CF%82-%CE%B4%CE%B9%CE%B1%CF%87%CE%B5%CE%AF%CF%81%CE%B9%CF%83%CE%B7%CF%82-%CF%80%CF%81%CE%BF%CE%BC%CE%B7%CE%B8%CE%B5%CF%85%CF%84%CF%8E%CE%BD-%CF%83%CF%84%CE%BF%CE%BD-%CF%87%CF%81%CE%B7%CE%BC%CE%B1%CF%84%CE%BF%CF%80%CE%B9%CF%83%CF%84%CF%89%CF%84%CE%B9%CE%BA%CF%8C-%CF%84%CE%BF%CE%BC%CE%AD%CE%B1\/\">\u0397 Achilles \u03b5\u03b3\u03ba\u03b1\u03b9\u03bd\u03b9\u03ac\u03b6\u03b5\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03be\u03b5\u03b9\u03b4\u03b9\u03ba\u03b5\u03c5\u03bc\u03ad\u03bd\u03b7 \u03ba\u03bf\u03b9\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 Banking &amp; Insurance \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd \u03c3\u03c4\u03bf\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc \u03c4\u03bf\u03bc\u03ad\u03b1<\/a>\r\n                <\/div>\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/el\/industry-insights\/fcc-construccion-fcccc-%CE%BC%CE%B9%CE%B1-%CF%80%CE%B1%CE%B3%CE%BA%CF%8C%CF%83%CE%BC%CE%B9%CE%B1-%CE%B5%CF%84%CE%B1%CE%B9%CF%81%CE%B5%CE%AF%CE%B1-%CE%BC%CE%B5-%CE%BC%CE%B9%CE%B1-%CE%B5%CF%86%CE%BF\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/12\/Gestion-de-Contratistas.jpg\" alt=\"FCC Construcci\u00f3n: \u039c\u03b9\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03bc\u03b5 \u03bc\u03b9\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03ae\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bc\u03ad\u03bb\u03bb\u03bf\u03bd\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>\u0392\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2<\/li>\r\n                                                        <li>\u039c\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2 \u03a0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/el\/industry-insights\/fcc-construccion-fcccc-%CE%BC%CE%B9%CE%B1-%CF%80%CE%B1%CE%B3%CE%BA%CF%8C%CF%83%CE%BC%CE%B9%CE%B1-%CE%B5%CF%84%CE%B1%CE%B9%CF%81%CE%B5%CE%AF%CE%B1-%CE%BC%CE%B5-%CE%BC%CE%B9%CE%B1-%CE%B5%CF%86%CE%BF\/\">FCC Construcci\u00f3n: \u039c\u03b9\u03b1 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03bc\u03b5 \u03bc\u03b9\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03ae\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bc\u03ad\u03bb\u03bb\u03bf\u03bd<\/a>\r\n                <\/div>\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/el\/industry-insights\/%CE%B7-alberta-shipmanagement-%CE%B5%CE%BD%CF%84%CE%AC%CF%83%CF%83%CE%B5%CF%84%CE%B1%CE%B9-%CF%83%CF%84%CE%BF-%CF%80%CE%B1%CE%B3%CE%BA%CF%8C%CF%83%CE%BC%CE%B9%CE%BF-%CE%B4%CE%AF%CE%BA%CF%84%CF%85\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2023\/10\/AdobeStock_303446042-reduce.jpg\" alt=\"\u0397 Alberta Shipmanagement \u03b5\u03bd\u03c4\u03ac\u03c3\u03c3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03a0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf \u0394\u03af\u03ba\u03c4\u03c5\u03bf \u03c4\u03b7\u03c2 Achilles \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03a3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u0391\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>\u0392\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/el\/industry-insights\/%CE%B7-alberta-shipmanagement-%CE%B5%CE%BD%CF%84%CE%AC%CF%83%CF%83%CE%B5%CF%84%CE%B1%CE%B9-%CF%83%CF%84%CE%BF-%CF%80%CE%B1%CE%B3%CE%BA%CF%8C%CF%83%CE%BC%CE%B9%CE%BF-%CE%B4%CE%AF%CE%BA%CF%84%CF%85\/\">\u0397 Alberta Shipmanagement \u03b5\u03bd\u03c4\u03ac\u03c3\u03c3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03a0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf \u0394\u03af\u03ba\u03c4\u03c5\u03bf \u03c4\u03b7\u03c2 Achilles \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03a3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u0391\u03bb\u03c5\u03c3\u03af\u03b4\u03b1<\/a>\r\n                <\/div>\r\n                            <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n\n\n    <div class=\"content_section\">\r\n        <div class=\"container\">\r\n                        <div class=\"tools_description\">\r\n                                <p class=\"title_category\">\u0391\u039d\u0391\u039b\u03a5\u03a4\u0399\u039a\u0391<\/p>\r\n                                <h2 class=\"title_section\">\u039f\u03b9 \u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd CSRD \u03b1\u03c0\u03b1\u03bd\u03c4\u03ce\u03bd\u03c4\u03b1\u03b9<\/h2>\r\n                                <div class=\"typical_text\">\r\n                    <p>\u0395\u03b4\u03ce \u03b1\u03c0\u03b1\u03bd\u03c4\u03ac\u03bc\u03b5 \u03c3\u03b5 \u03bc\u03b5\u03c1\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b2\u03b1\u03c3\u03b9\u03ba\u03ad\u03c2 \u03c3\u03b1\u03c2 \u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1. \u0393\u03b9\u03b1 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2, \u03ba\u03bb\u03b5\u03af\u03c3\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7 \u03c7\u03c9\u03c1\u03af\u03c2 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03bc\u03b5 \u03ad\u03bd\u03b1\u03bd \u03c3\u03cd\u03bc\u03b2\u03bf\u03c5\u03bb\u03bf \u03c4\u03b7\u03c2 Achilles.<\/p>\n                <\/div>\r\n                            <\/div>\r\n                        <div class=\"tools_wrap tabs_section\">\r\n                <div class=\"tools_tabs tabs_buttons\">\r\n                                        <div class=\"tools_btn tab_btn current\" data-tab=\"1\">\r\n                        <span>\u03a0\u03bf\u03b9\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03c3\u03ba\u03bf\u03c0\u03cc\u03c2 \u03c4\u03bf\u03c5 CSRD;<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"2\">\r\n                        <span>\u03a0\u03bf\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c3\u03c5\u03bc\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf CSRD;<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"3\">\r\n                        <span>\u03a0\u03bf\u03b9\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03b7\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2;<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"4\">\r\n                        <span>\u03a0\u03bf\u03b9\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03c1\u03cc\u03bb\u03bf\u03c2 \u03c4\u03b7\u03c2 EFRAG \u03c3\u03c4\u03bf CSRD;<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"5\">\r\n                        <span>\u03a0\u03bf\u03b9\u03bf\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03ba\u03cd\u03c1\u03b9\u03bf\u03b9 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2 \u03b5\u03c3\u03c4\u03af\u03b1\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03bf\u03c5 \u0395\u03a3\u03a3\u0391;<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"6\">\r\n                        <span>\u03a0\u03bf\u03b9\u03b5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf CSRD;<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"7\">\r\n                        <span>\u03a0\u03bf\u03b9\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd CSRD \u03ba\u03b1\u03b9 CSDDD;<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"8\">\r\n                        <span>\u03a0\u03bf\u03b9\u03b5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 CSRD;<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                    <\/div>\r\n                <div class=\"tools_content\">\r\n                                        <div class=\"tool_container tab_container tab_container_1 active\">\r\n                        <div class=\"typical_text\">\r\n                            <p>\u0393\u03b9\u03b1 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b5\u03af \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03af\u03c3\u03b9\u03bc\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03be\u03b9\u03cc\u03c0\u03b9\u03c3\u03c4\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bc\u03b5\u03c1\u03ce\u03bd \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd.<\/p>\n                        <\/div>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_2\">\r\n                        <div class=\"typical_text\">\r\n                            <div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\">\u039f\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1 \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5\u03b3\u03ac\u03bb\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03bc\u03b5 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc \u03ba\u03cd\u03ba\u03bb\u03bf \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03ae \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd.<\/div>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"\u03a0\u03bf\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c3\u03c5\u03bc\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf CSRD; - \u03a0\u03b5\u03c1\u03b1\u03b9\u03c4\u03ad\u03c1\u03c9 \u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03b7\" href=\"\/industry-insights\/the-ultimate-guide-to-the-corporate-sustainability-reporting-directive-crsd\/\">\u03a0\u03b5\u03c1\u03b1\u03b9\u03c4\u03ad\u03c1\u03c9 \u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03b7<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_3\">\r\n                        <div class=\"typical_text\">\r\n                            <p>\u0397 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03b5\u03c3\u03c4\u03b9\u03ac\u03b6\u03b5\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03bf \u03bc\u03b9\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c3\u03b5 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03b5\u03bd\u03ce \u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b5\u03c3\u03c4\u03b9\u03ac\u03b6\u03b5\u03b9 \u03c3\u03c4\u03bf \u03c0\u03ce\u03c2 \u03c4\u03b1 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"\u03a0\u03bf\u03b9\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03b7\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03c4\u03af\u03ba\u03c4\u03c5\u03c0\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2; - \u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1\" href=\"\/industry-insights\/double-materiality-questions-answered\/\">\u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_4\">\r\n                        <div class=\"typical_text\">\r\n                            <div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<p><span data-huuid=\"673231506984861505\"><span class=\"pjBG2e\" data-cid=\"c20c5d4e-658d-4e1f-9521-07bb46e70a3a\"><span class=\"UV3uM\">\u0397 EFRAG \u03b1\u03bd\u03b1\u03c0\u03c4\u03cd\u03c3\u03c3\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b1 ESRS, \u03c4\u03b1 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03b7\u03c2 CSRD. <\/span><\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"\u03a0\u03bf\u03b9\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03c1\u03cc\u03bb\u03bf\u03c2 \u03c4\u03b7\u03c2 EFRAG \u03c3\u03c4\u03bf CSRD; - \u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1\" href=\"https:\/\/www.efrag.org\/en\">\u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_5\">\r\n                        <div class=\"typical_text\">\r\n                            <div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<p class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\">\u03a0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ac, \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 (ESG), \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03b7\u03c2 \u03ba\u03bb\u03b9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2, \u03c4\u03b7\u03c2 \u03c1\u03cd\u03c0\u03b1\u03bd\u03c3\u03b7\u03c2, \u03c4\u03c9\u03bd \u03b1\u03bd\u03b8\u03c1\u03c9\u03c0\u03af\u03bd\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2.<\/p>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_6\">\r\n                        <div class=\"typical_text\">\r\n                            <p>\u0397 CSRD \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af \u03b4\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b1\u03c0\u03cc \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae. \u03a5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03b4\u03cd\u03bf \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03b1 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c3\u03b9\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd<\/p>\n<p>CSRD: \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03b4\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03cd\u03bb\u03bf\u03b3\u03b7 \u03b4\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7. \u0391\u03c0\u03cc \u03c4\u03bf \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2024 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac, \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd CSRD \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03ac\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2. \u0397 Achilles \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03b9 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03c4\u03bf\u03b9\u03bc\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf, \u03b2\u03b1\u03c3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03b1\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2, \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b1\u03c0\u03bb\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03ae\u03c2, \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae\u03c2 \u03c3\u03b1\u03c2.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"\u03a0\u03bf\u03b9\u03b5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf CSRD; - \u039e\u03b5\u03ba\u03b9\u03bd\u03ae\u03c3\u03c4\u03b5\" href=\"#CSRDForm\">\u039e\u03b5\u03ba\u03b9\u03bd\u03ae\u03c3\u03c4\u03b5<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_7\">\r\n                        <div class=\"typical_text\">\r\n                            <p data-start=\"46\" data-end=\"318\"><strong data-start=\"46\" data-end=\"316\">\u0397 CSRD (\u039f\u03b4\u03b7\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2) \u03ba\u03b1\u03b9 \u03b7 CSDDD (\u039f\u03b4\u03b7\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u0394\u03ad\u03bf\u03c5\u03c3\u03b1 \u0395\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1 \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2) \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03bf\u03cd\u03bd \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03cd\u03bf \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c5\u03c1\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03c4\u03b6\u03ad\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03b3\u03b9\u03b1 \u03b2\u03b9\u03ce\u03c3\u03b9\u03bc\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03b1\u03bb\u03bb\u03ac \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bd \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2:<\/strong><\/p>\n<p data-start=\"320\" data-end=\"368\"><strong data-start=\"320\" data-end=\"366\">CSRD \u2013 \u03a4\u03b9 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2<\/strong><\/p>\n<ul data-start=\"369\" data-end=\"971\">\n<li data-start=\"369\" data-end=\"436\">\n<p data-start=\"371\" data-end=\"436\"><strong data-start=\"371\" data-end=\"383\">\u0395\u03c3\u03c4\u03af\u03b1\u03c3\u03b7:<\/strong> \u0394\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b3\u03bf\u03b4\u03bf\u03c3\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2.<\/p>\n<\/li>\n<li data-start=\"437\" data-end=\"622\">\n<p data-start=\"439\" data-end=\"622\"><strong data-start=\"439\" data-end=\"458\">\u039a\u03cd\u03c1\u03b9\u03b1 \u03b1\u03c0\u03b1\u03af\u03c4\u03b7\u03c3\u03b7:<\/strong> \u039f\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03bf\u03c5\u03bd \u03c4\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ac, \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 (ESG), \u03b5\u03c5\u03b8\u03c5\u03b3\u03c1\u03b1\u03bc\u03bc\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03c0\u03bb\u03ae \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1.<\/p>\n<\/li>\n<li data-start=\"623\" data-end=\"815\">\n<p data-start=\"625\" data-end=\"815\"><strong data-start=\"625\" data-end=\"636\">\u03a3\u03c4\u03cc\u03c7\u03bf\u03c2:<\/strong> \u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bc\u03b5\u03c1\u03ce\u03bd \u03bc\u03b5 \u03c4\u03c5\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2, \u03b5\u03bb\u03ad\u03b3\u03be\u03b9\u03bc\u03b5\u03c2 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 (\u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03bb\u03b9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd, \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ce\u03bd Scope 3, \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba.\u03ac.).<\/p>\n<\/li>\n<li data-start=\"816\" data-end=\"971\">\n<p data-start=\"818\" data-end=\"971\"><strong data-start=\"818\" data-end=\"831\">\u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae:<\/strong> \u03a3\u03b5 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03bc\u03b5\u03b3\u03ac\u03bb\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u0395\u0395 (\u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b7 \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03bc\u03b5 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u0395).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"973\" data-end=\"1019\"><strong data-start=\"973\" data-end=\"1017\">CSDDD \u2013 \u03a4\u03b9 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03ac\u03bd\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2<\/strong><\/p>\n<ul data-start=\"1020\" data-end=\"1658\">\n<li data-start=\"1020\" data-end=\"1165\">\n<p data-start=\"1022\" data-end=\"1165\"><strong data-start=\"1022\" data-end=\"1034\">\u0395\u03c3\u03c4\u03af\u03b1\u03c3\u03b7:<\/strong> \u03a5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9 \u03b4\u03ad\u03bf\u03c5\u03c3\u03b1 \u03b5\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b1\u03bd\u03b8\u03c1\u03ce\u03c0\u03b9\u03bd\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd \u03c3\u03c4\u03b9\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd.<\/p>\n<\/li>\n<li data-start=\"1166\" data-end=\"1377\">\n<p data-start=\"1168\" data-end=\"1377\"><strong data-start=\"1168\" data-end=\"1187\">\u039a\u03cd\u03c1\u03b9\u03b1 \u03b1\u03c0\u03b1\u03af\u03c4\u03b7\u03c3\u03b7:<\/strong> \u039f\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03bd\u03c4\u03bf\u03c0\u03af\u03b6\u03bf\u03c5\u03bd, \u03bd\u03b1 \u03c0\u03c1\u03bf\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd, \u03bd\u03b1 \u03bc\u03b5\u03c4\u03c1\u03b9\u03ac\u03b6\u03bf\u03c5\u03bd \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03bb\u03bf\u03b3\u03bf\u03b4\u03bf\u03c4\u03bf\u03cd\u03bd \u03b3\u03b9\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b9\u03b8\u03b1\u03bd\u03ad\u03c2 \u03b1\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2.<\/p>\n<\/li>\n<li data-start=\"1378\" data-end=\"1508\">\n<p data-start=\"1380\" data-end=\"1508\"><strong data-start=\"1380\" data-end=\"1391\">\u03a3\u03c4\u03cc\u03c7\u03bf\u03c2:<\/strong> \u039d\u03b1 \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b5\u03af \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03b5\u03bd\u03b5\u03c1\u03b3\u03ac \u03bc\u03ad\u03c4\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ac\u03c2, \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03bd\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03b3\u03b9\u2019 \u03b1\u03c5\u03c4\u03ae\u03bd.<\/p>\n<\/li>\n<li data-start=\"1509\" data-end=\"1658\">\n<p data-start=\"1511\" data-end=\"1658\"><strong data-start=\"1511\" data-end=\"1524\">\u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae:<\/strong> \u03a3\u03b5 \u03bc\u03b5\u03b3\u03ac\u03bb\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03c4\u03cc\u03c2 \u0395\u0395 \u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1, \u03b5\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b5\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b1\u03be\u03af\u03b1\u03c2.<\/p>\n<\/li>\n<\/ul>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"\u03a0\u03bf\u03b9\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd CSRD \u03ba\u03b1\u03b9 CSDDD; - \u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd Achilles Supply Chain Due Diligence \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7 \u03c4\u03bf\u03c5 CSDDD\" href=\"\/supply-chain-due-diligence\">\u039c\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd Achilles Supply Chain Due Diligence \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7 \u03c4\u03bf\u03c5 CSDDD<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_8\">\r\n                        <div class=\"typical_text\">\r\n                            <p data-start=\"54\" data-end=\"335\"><strong data-start=\"57\" data-end=\"333\">\u0397 \u039f\u03b4\u03b7\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 (CSRD) \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd, \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b1 \u03bc\u03ad\u03c3\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03b1\u03ba\u03cc \u03c4\u03b7\u03c2 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b1\u03be\u03af\u03b1\u03c2. \u0391\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bc\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03bb\u03b7\u03c8\u03b7 \u03c4\u03c9\u03bd \u03b2\u03b1\u03c3\u03b9\u03ba\u03ce\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd:<\/strong><\/p>\n<p data-start=\"337\" data-end=\"369\"><strong data-start=\"337\" data-end=\"367\">1. \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u0391\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2 \u0391\u03be\u03af\u03b1\u03c2<\/strong><\/p>\n<ul data-start=\"370\" data-end=\"864\">\n<li data-start=\"370\" data-end=\"629\">\n<p data-start=\"372\" data-end=\"629\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd CSRD, \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03c4\u03b9\u03c2 \u03b4\u03b9\u03ba\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2, \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c5\u03ba\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03c3\u03b5 \u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b7 \u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b1\u03be\u03af\u03b1\u03c2 \u2014 \u03b1\u03bd\u03ac\u03bd\u03c4\u03b7 (\u03c0.\u03c7. \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2) \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac\u03bd\u03c4\u03b7 (\u03c0.\u03c7. \u03c7\u03c1\u03ae\u03c3\u03b7\/\u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd).<\/p>\n<\/li>\n<li data-start=\"630\" data-end=\"743\">\n<p data-start=\"632\" data-end=\"743\">\u03a0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ac, \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 (ESG) \u03c3\u03b5 \u03ac\u03bc\u03b5\u03c3\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03bc\u03bc\u03b5\u03c3\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2.<\/p>\n<\/li>\n<li data-start=\"744\" data-end=\"864\">\n<p data-start=\"746\" data-end=\"864\">\u039f\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03bd\u03c4\u03bf\u03c0\u03af\u03b6\u03bf\u03c5\u03bd \u03c0\u03bf\u03cd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ae \u03ba\u03af\u03bd\u03b4\u03c5\u03bd\u03bf\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u2014 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03c4\u03cc\u03c2 \u0395\u0395.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"866\" data-end=\"891\"><strong data-start=\"866\" data-end=\"889\">2. \u0395\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 Scope 3<\/strong><\/p>\n<ul data-start=\"892\" data-end=\"1233\">\n<li data-start=\"892\" data-end=\"1027\">\n<p data-start=\"894\" data-end=\"1027\">\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ce\u03bd \u03b1\u03b5\u03c1\u03af\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b8\u03b5\u03c1\u03bc\u03bf\u03ba\u03b7\u03c0\u03af\u03bf\u03c5 Scope 3 (\u03ad\u03bc\u03bc\u03b5\u03c3\u03b5\u03c2 \u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b1\u03be\u03af\u03b1\u03c2), \u03cc\u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2.<\/p>\n<\/li>\n<li data-start=\"1028\" data-end=\"1233\">\n<p data-start=\"1030\" data-end=\"1233\">\u0391\u03c5\u03c4\u03ad\u03c2 \u03c3\u03c5\u03c7\u03bd\u03ac \u03b1\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b5\u03cd\u03bf\u03c5\u03bd \u03c4\u03bf \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03bf \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03b8\u03c1\u03b1\u03ba\u03b9\u03ba\u03bf\u03cd \u03b1\u03c0\u03bf\u03c4\u03c5\u03c0\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b9\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03b5\u03b9\u03b4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03af\u03b1, \u03c4\u03bf \u03bb\u03b9\u03b1\u03bd\u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b2\u03b1\u03c3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ae \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1235\" data-end=\"1274\"><strong data-start=\"1235\" data-end=\"1272\">3. \u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u0394\u03ad\u03bf\u03c5\u03c3\u03b1\u03c2 \u0395\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1\u03c2<\/strong><\/p>\n<ul data-start=\"1275\" data-end=\"1581\">\n<li data-start=\"1275\" data-end=\"1458\">\n<p data-start=\"1277\" data-end=\"1458\">\u039f\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03c4\u03b9\u03c2 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03bd\u03c4\u03bf\u03c0\u03b9\u03c3\u03bc\u03cc, \u03c4\u03b7\u03bd \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7, \u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03bb\u03b7\u03c8\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u03bc\u03b5\u03c4\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd ESG \u03c3\u03b5 \u03cc\u03bb\u03b7 \u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd.<\/p>\n<\/li>\n<li data-start=\"1459\" data-end=\"1581\">\n<p data-start=\"1461\" data-end=\"1581\">\u0391\u03c5\u03c4\u03cc \u03c3\u03c5\u03bd\u03b4\u03ad\u03b5\u03c4\u03b1\u03b9 \u03ac\u03bc\u03b5\u03c3\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b5\u03c1\u03c7\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 CSDDD (\u039f\u03b4\u03b7\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u0394\u03ad\u03bf\u03c5\u03c3\u03b1 \u0395\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1 \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1583\" data-end=\"1635\"><strong data-start=\"1583\" data-end=\"1633\">4. \u0391\u03bd\u03b8\u03c1\u03ce\u03c0\u03b9\u03bd\u03b1 \u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 &amp; \u0395\u03c1\u03b3\u03b1\u03c3\u03b9\u03b1\u03ba\u03ad\u03c2 \u03a0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2<\/strong><\/p>\n<ul data-start=\"1636\" data-end=\"1994\">\n<li data-start=\"1636\" data-end=\"1871\">\n<p data-start=\"1638\" data-end=\"1871\">\u039f\u03b9 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b8\u03c1\u03ce\u03c0\u03b9\u03bd\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03c3\u03c5\u03bd\u03b8\u03ae\u03ba\u03b5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd, \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2, \u03ce\u03c1\u03b5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u03c0\u03b1\u03b9\u03b4\u03b9\u03ba\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1, \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1, \u03b5\u03bb\u03b5\u03c5\u03b8\u03b5\u03c1\u03af\u03b1 \u03ad\u03bd\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b1.<\/p>\n<\/li>\n<li data-start=\"1872\" data-end=\"1994\">\n<p data-start=\"1874\" data-end=\"1994\">\u0391\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ac \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u2014 \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03ac\u03bc\u03b5\u03c3\u03bf\u03c5\u03c2 \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5\u03c2.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1996\" data-end=\"2039\"><strong data-start=\"1996\" data-end=\"2037\">5. \u0395\u03bc\u03c0\u03bb\u03bf\u03ba\u03ae \u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd &amp; \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7<\/strong><\/p>\n<ul data-start=\"2040\" data-end=\"2333\">\n<li data-start=\"2040\" data-end=\"2182\">\n<p data-start=\"2042\" data-end=\"2182\">\u039f\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03c0\u03ce\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd, \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2.<\/p>\n<\/li>\n<li data-start=\"2183\" data-end=\"2333\">\n<p data-start=\"2185\" data-end=\"2333\">\u03a0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 \u03ba\u03c1\u03b9\u03c4\u03b7\u03c1\u03af\u03c9\u03bd ESG \u03c3\u03c4\u03b9\u03c2 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03b9\u03ce\u03bd, \u03c4\u03bf\u03c5\u03c2 \u03ba\u03ce\u03b4\u03b9\u03ba\u03b5\u03c2 \u03b4\u03b5\u03bf\u03bd\u03c4\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2, \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03c3\u03c7\u03ad\u03b4\u03b9\u03b1 \u03b4\u03b9\u03bf\u03c1\u03b8\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03ce\u03bd.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2335\" data-end=\"2555\"><strong data-start=\"2335\" data-end=\"2364\">6. \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2: ESRS<\/strong><br data-start=\"2364\" data-end=\"2367\" \/>\u038c\u03bb\u03b5\u03c2 \u03bf\u03b9 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 CSRD \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03c4\u03b1 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ac \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 (ESRS). \u039f\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c5\u03bd\u03b4\u03ad\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03b5\u03be\u03ae\u03c2:<\/p>\n<ul data-start=\"2556\" data-end=\"2821\">\n<li data-start=\"2556\" data-end=\"2649\">\n<p data-start=\"2558\" data-end=\"2649\"><strong data-start=\"2558\" data-end=\"2588\">ESRS E1 \u2013 \u039a\u03bb\u03b9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae<\/strong> (\u03b5\u03ba\u03c0\u03bf\u03bc\u03c0\u03ad\u03c2 Scope 3, \u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03bc\u03b5\u03c4\u03ac\u03b2\u03b1\u03c3\u03b7\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2)<\/p>\n<\/li>\n<li data-start=\"2650\" data-end=\"2743\">\n<p data-start=\"2652\" data-end=\"2743\"><strong data-start=\"2652\" data-end=\"2696\">ESRS S2 \u2013 \u0395\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1 \u03b1\u03be\u03af\u03b1\u03c2<\/strong> (\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03ad\u03bf\u03c5\u03c3\u03b1 \u03b5\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1)<\/p>\n<\/li>\n<li data-start=\"2744\" data-end=\"2821\">\n<p data-start=\"2746\" data-end=\"2821\"><strong data-start=\"2746\" data-end=\"2819\">ESRS G1 \u2013 \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7, \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2823\" data-end=\"2999\">\u0397 \u03ad\u03c1\u03b5\u03c5\u03bd\u03b1 \u03c4\u03b7\u03c2 PWC \u03c4\u03bf 2024 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd CSRD \u03b4\u03b9\u03b1\u03c0\u03af\u03c3\u03c4\u03c9\u03c3\u03b5 \u03cc\u03c4\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03b8\u03b5\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03bf\u03bb\u03c5\u03c0\u03bb\u03bf\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ba\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac.<\/p>\n<p data-start=\"3001\" data-end=\"3244\">\u0397 <strong data-start=\"3003\" data-end=\"3015\">Achilles<\/strong> \u03b5\u03b9\u03b4\u03b9\u03ba\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03ae, \u03b5\u03c0\u03b1\u03bb\u03ae\u03b8\u03b5\u03c5\u03c3\u03b7, \u03b1\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u2014 \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03ac\u03bc\u03b5\u03c3\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd, \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03b1\u03c5\u03c4\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b5\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd.<\/p>\n<p data-start=\"3246\" data-end=\"3347\">\u0393\u03b9\u03b1 \u03b2\u03bf\u03ae\u03b8\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03b8\u03bf\u03b4\u03ae\u03b3\u03b7\u03c3\u03b7, <strong data-start=\"3274\" data-end=\"3345\">\u03ba\u03bb\u03b5\u03af\u03c3\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7 \u03c7\u03c9\u03c1\u03af\u03c2 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03bc\u03b5 \u03ad\u03bd\u03b1\u03bd \u03c3\u03cd\u03bc\u03b2\u03bf\u03c5\u03bb\u03bf \u03c4\u03b7\u03c2 Achilles.<\/strong><\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"\u03a0\u03bf\u03b9\u03b5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 CSRD; - \u039a\u03bb\u03b5\u03af\u03c3\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7\" href=\"#CSRDForm\">\u039a\u03bb\u03b5\u03af\u03c3\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7<\/a>\r\n                                            <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n\n\n    <div class=\"request_section\" id=\"CSRDForm\">\r\n        <div class=\"contact_bg\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2023\/12\/iStock-1302342022-scaled.jpg\" alt=\"\u03a4\u03c5\u03c1\u03ba\u03bf\u03c5\u03ac\u03b6 \u03b1\u03c6\u03b7\u03c1\u03b7\u03bc\u03ad\u03bd\u03b7 \u03b5\u03b9\u03ba\u03cc\u03bd\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c0\u03b1\u03c1\u03b9\u03c3\u03c4\u03ac \u03c4\u03bf \u03b8\u03b1\u03bb\u03b1\u03c3\u03c3\u03b9\u03bd\u03cc \u03bd\u03b5\u03c1\u03cc \u03ba\u03b1\u03b9 \u03ad\u03bd\u03b1\u03bd \u03c3\u03c5\u03bd\u03bd\u03b5\u03c6\u03b9\u03b1\u03c3\u03bc\u03ad\u03bd\u03bf \u03bf\u03c5\u03c1\u03b1\u03bd\u03cc\">\r\n                    <\/div>\r\n        <div class=\"container\">\r\n            <div class=\"request_inner\">\r\n                                <div class=\"request_wrapper\">\r\n                <h2 class=\"title_section\">\u0391\u03af\u03c4\u03b7\u03bc\u03b1 \u03b3\u03b9\u03b1 \u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u039a\u03bb\u03ae\u03c3\u03b7\u03c2<\/h2>\r\n                <\/div>\r\n                                <div class=\"request_box\">\r\n                                        <h5 class=\"contact_content_subtitle\">\u039a\u03b1\u03bd\u03bf\u03bd\u03af\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03bc\u03b9\u03bb\u03ae\u03c3\u03b5\u03c4\u03b5 \u03bc\u03b5 \u03ad\u03bd\u03b1\u03bd \u03c3\u03cd\u03bc\u03b2\u03bf\u03c5\u03bb\u03bf \u03c4\u03b7\u03c2 Achilles<\/h5>\r\n                    <script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script>\r\n<script>\r\n  hbspt.forms.create({\r\n    portalId: \"5387762\",\r\n    formId: \"9916e7a7-aa4a-497a-931e-ce5afeea2c11\",\r\n    region: \"na1\"\r\n  });\r\n<\/script>                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":true,"content-type":"","footnotes":""},"class_list":["post-80480","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.achilles.com\/el\/wp-json\/wp\/v2\/pages\/80480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.achilles.com\/el\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.achilles.com\/el\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.achilles.com\/el\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.achilles.com\/el\/wp-json\/wp\/v2\/comments?post=80480"}],"version-history":[{"count":0,"href":"https:\/\/www.achilles.com\/el\/wp-json\/wp\/v2\/pages\/80480\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.achilles.com\/el\/wp-json\/wp\/v2\/media?parent=80480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}