Creative Commons

This dissertation was written as part of the MSc in Environmental Management and Sus-tainability at the International Hellenic University. Since the introduction of the stakeholder theory, much has changed in the corporate world. All types of companies and organizations, regardless of their size or the sector they belong to, are expected to disclose essential data regarding their operations and the impacts they have on the society and the environment as a whole. For the purpose of making corporate social responsibility reporting reliable, several organizations emerged. Nowadays, the GRI G4 guidelines are considered to be the global standard for corporate social responsibility reporting. This dissertation aims to evaluate the comprehensiveness and the quality of the disclo-sures included in corporate social responsibility reports, in relation to the assessment of the supply chain’s impacts on the environment, human rights, labor practices and the society. I would like to thank the professors Konstantinos Evangelinos and Antonis Skouloudis for their vital guidance during the composition of this dissertation, as well as all the pro-fessors of the MSc program “Environmental Management and Sustainability” for inspir-ing me throughout the year.