| Περίληψη: | In this master thesis is being investigated the ESG (Environmental, Social and Governance) role in the performance of the business. Even Nevertheless, there is a link between ESG and CSR that has already been established in the literature. ESG data is becoming more and more crucial for businesses today, as well as for organizations connected to them (such banks and investors). In order to attract potential investors, employees, and customers, businesses must demonstrate transparency, trust, and responsibility in their environmental aims. A brief mention is made of both the UN (United Nations) MDGs (Millennium Development Goals) and additional new SDGs (Sustainable Development Goals) aims. Four different research areas are included in this study: (1) ESG Disclosure and Firm Performance, (2) ESG and Firm Characteristics, (3) ESG and Labor Productivity, and (4) Financial Components of a Firm and ESG. Also this thesis examines each stream's literature and makes connections to it. Only the first and third streams reveal a favorable relationship to the company and hence the ESG Performance.
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