The purpose of the current study is to collect and evaluate data on whether and to what extent the renewable energy companies within Greece disclose non-financial information in line with global and international standards. Renewable energy has grown rapidly over the last 20 years as a key aspect of the transition to a less energy-intensive and more sustainable energy system. However, constant competition between companies, finances, taxes, politics and other factors have in many cases created environmentally harmful situations. Even though technology is advancing and supporting these companies, even though international laws for the environment and the safety measures for operations have become stricter, it was, nevertheless, impossible to avoid these situations. The concerns of the public, but also of the renewable energy companies to control, monitor and measure the impacts from their operations to the environment and the life of society around the sites of their operations, lead many companies to publish sustainability reports. This report is published by a company or organization concerning the economic, environmental and social impacts caused by its everyday activities and demonstrates the link between its strategy and its commitment to a sustainable global economy. A framework with specific economic, environmental and social indicators to support reporting for renewable energy companies is corporate social responsibility (CSR) together with the Global Reporting Initiatives (GRI). GRI is an independent international organization that has pioneered sustainability reporting. It is very important to determine the extent to which these enterprises really contribute to sustainable development.

This manuscript aims to investigate whether Greek public hospitals engage in earnings management practices in order to avoid great deficits or surpluses. For this purpose, the bootstrap kernel density estimation was used in order to detect discontinuities at the distribution of earnings around zero. The sample consists of 1110 financial statements of Greek public hospitals for the period 2009–2020. By using the bootstrap kernel density estimation, we revealed that Greek public hospitals engage in EM techniques to report positive earnings close to zero in order to enforce their primary role, which is contribution to social welfare. This research expands the literature on EM by offering insights regarding the quality of net earnings that Greek public hospitals report.