Corporate Sustainability Reporting Directive Compliance in Greece
CSRD expands mandatory sustainability reporting to large companies and listed SMEs. Companies must report according to European Sustainability Reporting Standards (ESRS) covering environment, social, and governance matters.
How does CSRD apply in Greece?
CSRD applies in Greece under EU law with the same obligations as across the bloc โ maximum fine Per member state (audit-based enforcement). The national supervisory authority is the HDPA (Hellenic Data Protection Authority), which handles enforcement, complaints, and notifications. Deadline: Phased: large companies from FY2024; listed SMEs from FY2026.
- Supervisory authority: HDPA (Hellenic Data Protection Authority)
- Maximum fine: Per member state (audit-based enforcement)
- Key deadline: Phased: large companies from FY2024; listed SMEs from FY2026
| Supervisory authority | HDPA (Hellenic Data Protection Authority) |
| Maximum fine | Per member state (audit-based enforcement) |
| Key deadline | Phased: large companies from FY2024; listed SMEs from FY2026 |
| Sectors affected | Large Companies (250+ employees or โฌ40M+ revenue), Listed SMEs |
Phased: large companies from FY2024; listed SMEs from FY2026
Per member state (audit-based enforcement)
Large Companies (250+ employees or โฌ40M+ revenue), Listed SMEs, Financial Services
Key CSRD Obligations for Greece Businesses
- Report against ESRS environmental standards
- Disclose social and workforce data
- Report governance and anti-corruption
- Obtain third-party assurance on reports
- Report on value chain impacts (phased)
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Germany
๐ซ๐ทFrance
๐ณ๐ฑNetherlands
๐ช๐ธSpain
๐ฎ๐นItaly
๐ฆ๐นAustria
๐ง๐ชBelgium
๐ต๐ฑPoland
๐ธ๐ชSweden
๐ฎ๐ชIreland
๐ต๐นPortugal
๐ฉ๐ฐDenmark
๐ซ๐ฎFinland
๐จ๐ฟCzech Republic
๐ท๐ดRomania
๐ญ๐บHungary
๐ธ๐ฐSlovakia
๐ง๐ฌBulgaria
๐ญ๐ทCroatia
๐ฑ๐บLuxembourg
๐ช๐ชEstonia
๐ฑ๐ปLatvia
๐ฑ๐นLithuania
๐ธ๐ฎSlovenia
๐ฒ๐นMalta
For informational purposes only. This is not legal advice โ consult qualified legal counsel.