This study investigates the role of Greek chartered accountants in implementing ESG criteria, crucial as businesses prioritize sustainability. Chartered accountants, responsible for accurate ESG reporting, face challenges due to inconsistent reporting standards, complicating cross-company comparisons. This research seeks to understand accountants’ knowledge of ESG implementation, perceptions of its effectiveness, and the challenges faced. A quantitave cross-sectional survey was conducted with 100 charted accountants, utilizing a structured questionnaire with SPSS software for data analysis. Independent t-tests and one-way ANOVA examined the influence of factors like experience and training on ESG related views. The results show moderate ESG adoption, with higher implementation in data security and lower indirect emissions. Accountants with ESG training are more supportive of comprehensive ESG practices, recognizing benefits such us enhanced client trust, competitive advantage, and risk mitigation. Findings underscore the need for standardized ESG frameworks and ongoing training to support effective ESG integration in Greek corporate governance.
Passas et al. (Thu,) studied this question.