The ESG Guide on Executive and Non-Executive Directors provides a robust account of the different types of board members and provides detailed information as regards the basis on which these types of board members are determined. The Guide outlines and offers a comprehensive insight into the provisions of Law 4706/2020 in combination with L. 4548/2018, whilst showcasing the ways in which non-listed companies can benefit from implementing this distinction. Accounting for additional skills, expertise and perspective as regards such Non-Executive Directors, the Guide sheds light on elements that can compromise the ‘independence’ element of Independent Non-Executive Directors and reflects on the recommended number and roles of the board members respectively. Additional sources of law and guidelines that come to regulate Executive, Non-Executive and Independent Non-Executive Directors are provided, looking at selection criteria, cross-directorship criteria, diversity and suitability criteria for board members, including ESG knowledge and skills as well as gender diversity.