This comprehensive Guide regarding compliance with the Environmental Element of ESG sheds light on how Environmental issues are defined by a series of Greek Guiding Principles in Market Practice and specifically how the Greek Sustainability Code and the ESG Reporting Standards 2022 of the Athens Stock Exchange regulate this area. In assisting companies analyse the E element of ESG when examining their respective compliance, the Guide covers the following areas of key reporting which include Scope 1, 2 and 3 Greenhouse Gas Emissions, Climate change risks and opportunities, Effluent discharge (‘Wastewater’), Biodiversity sensitive areas and Energy Consumption and production. The Guide also develops the rationale behind Environmental compliance beyond a tick-the-box exercise by focusing on the business case for the E of ESG, providing examples of how the company’s financial performance is linked to managing and investing in environmental issues. An example of a recent case study that sheds light on the importance of observing practices around the environmental pillar of ESG is provided. Most importantly, the Guide provides companies with a complete list of key pieces of Greek legislation relevant to compliance with E of the ESG and provides a detailed account of how such compliance links to a series of Greek corporate governance provisions. Checklists available in terms of initiatives and practical steps that companies can reflect on to work through their compliance with the environmental pillar from the ESG are included in the Guide to help companies guarantee effective compliance.