Since 2018, the Athens Stock Exchange has been an active participant in the United Nations Sustainable Stock Exchanges (SSE) initiative, which aims to promote sustainable investments in local capital markets.

In response to the call to action from organizations advocating for sustainable development, the Athens Stock Exchange published in 2019 the first edition of the ATHEX ESG Reporting Guide. This guide seeks to enhance and promote ESG disclosure practices among Greek companies.

The Guide aids both listed and non-listed companies in improving their ESG performance and communicating effectively with investors. It serves as a valuable resource for businesses of all sizes and sectors to identify the material ESG issues they should disclose and manage, based on the impact of these issues on their long-term performance. The Guide also provides practical advice on the indicators companies should use for disclosing this information.