The CSRD Directive (EU Directive 2022/2464) was incorporated into Greek law by Law 5164/2024 and makes mandatory the preparation of Sustainability Reports for specific categories of companies, in phases from 2024 to 2028.

Which companies are concerned:

  • Large enterprises or parent companies of a large group that are public interest entities with 500+ employees (since 2024)
  • Enterprises with 2 out of 3: >25 million assets, >50 million turnover, >250 people as personnel (since 2025)
  • Small & medium-sized entities of public interest (since 2026)
  • Third country subsidiaries in the EU (since 2028)

HBI undertakes full preparation for CSRD compliance by providing:

  • Diagnosis and analysis of the current situation in relation to the requirements
  • Data collection and verification & analysis of existing situation & material issues (Materiality Analysis)
  • Alignment with the European Sustainability Reporting Standards (ESRS) & Sustainability Strategy Development
  • Compilation of Sustainable Development Report & Content Design according to CSRD
  • Support in the review and validation of the Report
  • Preparation for External Audit, Support for the Inspection and Submission of the Report

Start the journey towards sustainable compliance and transparency today!

Call us at 210 8020555 or e-mail at info@hbi.gr.