Greece has officially incorporated the European Sustainability Reporting Directive (CSRD) into its legislation, impacting large enterprises and public interest entities. The directive introduces mandatory European Sustainability Reporting Standards (ESRS) that require compliance from various entities based on size and employee count, with deadlines set from 2024 to 2028. The directive emphasizes ‘double materiality,’ requiring companies to assess both the impacts of sustainability on their operations and their effects on society and the environment.