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.

The purpose of this study is to analyze the results of the impact of digitalization to Greek accountants. How technology has greatly improved the work of the accountant since technology nowadays is evolving rapidly in relation to the past. Finally, it highlights disruption to traditional accounting practice and research. In order to ascertain the views of professional accountants on the impact of digitalization, a research conducted in October and November 2019, in the areas of Alexandroupolis, Drama, Kavala, Komotini and Xanthi. A 40-item self-administrative questionnaire was chosen to collect the data for the research. One hundred accountants of the aforementioned areas replied to the questionnaire. The findings present their current technology infrastructure and their use of digital services. Finally, it draws useful insights regarding the effect of digital disruption on the profession of accountant.

Nowadays, the new technologies offer new capabilities for the tourism industry. New disruptive innovations have appeared forcing the tourism companies to adjust to the new changes and challenges. Disruption in the tourism industry is currently happening and is overthrowing the status quo. Airbnb, TripAdvisor, Expedia and Booking.com are four of the most influential tourist companies. They leverage demand-side economies of scale by scaling up the customer acquisition and providing a great user experience. Their primary business requirement is the ability to respond to new, unforeseen or unpredictable business requirements and customer demands, in order the willingness to embrace disruption to be achieved. Their reorganization of the allocation of demand and supply leads to a disruption of tourist markets, particularly those that were formerly monopolised. This study examines the best practices in the business models of four digital disruptive intermediaries (DDIs) in the tourism industry through two different methods: SWOT Analysis and PESTEL Analysis.

The present project attempts to investigate students’ Environmental Attitudes based on the Theory of Ecological Attitude. The research methodology involves a literature review and questionnaires. The research is carried out in three countries: Greece, Latvia, and the Netherlands. A certain number of students from each country participated in a survey regarding the purpose of the project. The analysis of the collected data illuminates the intricate interplay between students’ attitudes and two contrasting perspectives: biocentric and human-centered attitudes towards the environment. It begins with an exploration of the prevalence of each attitude type and the correlations between these attitudes and various demographic factors are examined to discern potential patterns and associations. The findings shed light on the nuanced relationship between attitudes and environmental behaviors among students from different countries. The comparative evaluation among the students of the three countries highlighted that the biocentric (pro-environmental) and human-centered (anti-environmental) perceptions may co-exist at the same time. The results indicated that a new theory for environmental ethics has been deemed necessary.