{"id":2154,"date":"2025-12-23T17:00:25","date_gmt":"2025-12-23T17:00:25","guid":{"rendered":"https:\/\/smlf.gr\/?page_id=2154"},"modified":"2025-12-23T17:13:31","modified_gmt":"2025-12-23T17:13:31","slug":"esg","status":"publish","type":"page","link":"https:\/\/smlf.gr\/en\/esg\/","title":{"rendered":"Sustainability (ESG), Environmental Law, and International Trade"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2154\" class=\"elementor elementor-2154\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9fadde e-con-full e-flex e-con e-parent\" data-id=\"c9fadde\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66c2e09 elementor-widget elementor-widget-heading\" data-id=\"66c2e09\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sustainability (ESG), Environmental Law, and International Trade<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70dd78d e-flex e-con-boxed e-con e-parent\" data-id=\"70dd78d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b98c7fb e-con-full e-flex e-con e-child\" data-id=\"b98c7fb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-489f990 elementor-widget elementor-widget-heading\" data-id=\"489f990\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">We support businesses across the full spectrum of environmental law and, more broadly,\nsustainability, as well as customs law, particularly at the intersection where business\nactivities\u2014especially in international trade\u2014are subject to licensing procedures and must\ncomply with specific obligations and requirements.<br><br>Our services include:\n<br><br>\n<ul>\n    <li>addressing issues related to international trade and customs law, including, for\nexample, compliance with Regulation 2023\/956 on the Carbon Border Adjustment\nMechanism (CBAM). In particular, our services include:<br><br>\n        <ul>\n            <li>determination of the scope of products and liable entities.<\/li>\n            <li>calculation of embedded emissions data using \u201cactual emissions\u201d or \u201cdefault value.\u201d<\/li>\n            <li>legal support for obtaining the status of authorized CBAM declerant, accredited verifier, and the registration process in the CBAM Registry.<\/li>\n            <li>management of purchase, retention, and delivery of certificates.<\/li>\n            <li>preparation for verifications and protection against potential anti-circumvention checks.<\/li>\n            <li>legal protection against decisions of competent authorities at administrative or judicial level.<\/li>\n        <\/ul>\n    <\/li><br><br>\n    <li>compliance with product environmental standards, including support for compliance with:<br><br>\n        <ul>\n            <li>Regulation 2023\/1115 and related national measures on products linked to deforestation and forest degradation (geolocation, traceability, and due diligence declarations, integration with customs procedures).<\/li>\n            <li>Regulation 2024\/1781 and related national measures on establishing eco-design requirements for sustainable products (digital product passports, national eco-design requirements, green public procurement).<\/li>\n            <li>Regulation 2024\/3015 on the prohibition of products made with forced labor in\nthe European Union market (legal support for compliance with the relevant international, EU and national law establishing due diligence and\ntransparency obligations).<\/li>\n            <li>The new, still evolving, European and national framework for \u201cgreen claims\u201d in products and services, within the context of the green transition and circular economy.<\/li>\n        <\/ul>\n    <\/li><br><br>\n    <li>corporate sustainability and due diligence matters, including support for adapting to\nthe requirements of Directive 2024\/1760 on corporate due diligence when transposed\ninto Greek law. Our services include:\n  <br><br>      <ul>\n            <li>development of sustainability and governance policies.<\/li>\n            <li>preparation for passing contractual obligations onto suppliers.<\/li>\n            <li>design of reporting and management mechanisms.<\/li>\n            <li>preliminary risk assessments, definition of sustainability indicators, and\nremediation plans.<\/li>\n        <\/ul>\n    <\/li><br><br>\n    <li>our legal services, also include:<br><br>\n        <ul>\n            <li>conducting internal audits and preparation for inspections.<\/li>\n            <li>management of documentation files, cooperation with competent authorities,\nand representation at administrative (e.g., administrative appeals) or judicial\nlevel.<\/li>\n            <li>development of strategies for environmental and climate-related disputes.<\/li>\n        <\/ul>\n    <\/li>\n<\/ul>\n<br><br>\nOur approach combines deep knowledge of the European legal framework for sustainability\nwith practical experience in implementing principles of best corporate governance and\ninternational trade rules, ensuring that our clients operate in full compliance with strategic\nflexibility while aligning with contemporary ESG standards for responsible and sustainable\ndevelopment.<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a518fb e-con-full e-flex e-con e-child\" data-id=\"2a518fb\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0fde5d elementor-widget__width-initial elementor-widget elementor-widget-tp-navigation-menu-lite\" data-id=\"e0fde5d\" data-element_type=\"widget\" data-widget_type=\"tp-navigation-menu-lite.default\">\n\t\t\t\t\t\n\t\t<div class=\"plus-navigation-wrap text-left nav-menu69dadbf14d178\">\n\t\t\t<div class=\"plus-navigation-inner menu-hover main-menu-indicator-none sub-menu-indicator-none\"  data-menu_transition=\"style-1\">\n\t\t\t\t<div id=\"theplus-navigation-normal-menu\" class=\"collapse navbar-collapse navbar-ex1-collapse\">\n\t\n\t\t\t\t\t<div class=\"plus-navigation-menu menu-vertical\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"plus-navigation-menu menu-vertical\"><ul id=\"menu-sectors\" class=\"nav navbar-nav yamm menu-hover-style-1\"><li id=\"menu-item-1210\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1210\" ><a title=\"Corporate Law and Corporate Governance\" href=\"https:\/\/smlf.gr\/en\/company-law-and-corporate-governance\/\" data-text=\"\u0394\u03af\u03ba\u03b1\u03b9\u03bf \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\">Corporate Law and Corporate Governance<\/a><\/li>\n<li id=\"menu-item-1214\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1214\" ><a title=\"Provision of Investment Services\" href=\"https:\/\/smlf.gr\/en\/investment-services-law\/\" data-text=\"\u03a0\u03b1\u03c1\u03bf\u03c7\u03ae \u0395\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03ce\u03bd \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd\">Provision of Investment Services<\/a><\/li>\n<li id=\"menu-item-1213\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1213\" ><a title=\"Collective Investment Schemes\" href=\"https:\/\/smlf.gr\/en\/collective-investment-schemes-law\/\" data-text=\"\u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03a3\u03c5\u03bb\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u0395\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03c9\u03bd\">Collective Investment Schemes<\/a><\/li>\n<li id=\"menu-item-1219\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1219\" ><a title=\"Crowdfunding\" href=\"https:\/\/smlf.gr\/en\/crowdfunding-law\/\" data-text=\"\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03ae \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\">Crowdfunding<\/a><\/li>\n<li id=\"menu-item-1215\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1215\" ><a title=\"Crypto-Assets Services\" href=\"https:\/\/smlf.gr\/en\/crypto-asset-service-provision-law\/\" data-text=\"\u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u039a\u03c1\u03c5\u03c0\u03c4\u03bf\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd\">Crypto-Assets Services<\/a><\/li>\n<li id=\"menu-item-1211\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1211\" ><a title=\"Transferable Securities\" href=\"https:\/\/smlf.gr\/en\/corporate-securities-law\/\" data-text=\"\u039a\u03b9\u03bd\u03b7\u03c4\u03ad\u03c2 \u0391\u03be\u03af\u03b5\u03c2\">Transferable Securities<\/a><\/li>\n<li id=\"menu-item-1221\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1221\" ><a title=\"Banking law\" href=\"https:\/\/smlf.gr\/en\/banking-law\/\" data-text=\"\u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03cc \u0394\u03af\u03ba\u03b1\u03b9\u03bf\">Banking law<\/a><\/li>\n<li id=\"menu-item-1206\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1206\" ><a title=\"Insurance Law\" href=\"https:\/\/smlf.gr\/en\/insurance-law\/\" data-text=\"\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u0394\u03af\u03ba\u03b1\u03b9\u03bf\">Insurance Law<\/a><\/li>\n<li id=\"menu-item-2164\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-2164\" ><a title=\"Sustainability (ESG), Environmental Law, and International Trade\" href=\"https:\/\/smlf.gr\/en\/esg\/\" data-text=\"\u0392\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 (ESG), \u0394\u03af\u03ba\u03b1\u03b9\u03bf \u03a0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u0394\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u0395\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf\">Sustainability (ESG), Environmental Law, and International Trade<\/a><\/li>\n<li id=\"menu-item-1209\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1209\" ><a title=\"Energy Law\" href=\"https:\/\/smlf.gr\/en\/energy-law\/\" data-text=\"\u0394\u03af\u03ba\u03b1\u03b9\u03bf \u0395\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2\">Energy Law<\/a><\/li>\n<li id=\"menu-item-1207\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1207\" ><a title=\"Competition Law\" href=\"https:\/\/smlf.gr\/en\/competition-law\/\" data-text=\"\u0394\u03af\u03ba\u03b1\u03b9\u03bf \u0391\u03bd\u03c4\u03b1\u03b3\u03c9\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\">Competition Law<\/a><\/li>\n<li id=\"menu-item-1216\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1216\" ><a title=\"Intellectual and Industrial Property Law\" href=\"https:\/\/smlf.gr\/en\/intellectual-and-industrial-property-law\/\" data-text=\"\u0394\u03af\u03ba\u03b1\u03b9\u03bf \u03a0\u03bd\u03b5\u03c5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03b9 \u0392\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u0399\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2\">Intellectual and Industrial Property Law<\/a><\/li>\n<li id=\"menu-item-1220\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1220\" ><a title=\"Labor Law\" href=\"https:\/\/smlf.gr\/en\/labor-law\/\" data-text=\"\u0395\u03c1\u03b3\u03b1\u03c4\u03b9\u03ba\u03cc \u0394\u03af\u03ba\u03b1\u03b9\u03bf\">Labor Law<\/a><\/li>\n<li id=\"menu-item-1208\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1208\" ><a title=\"Commercial Transactions\" href=\"https:\/\/smlf.gr\/en\/commercial-transaction-law\/\" data-text=\"\u0395\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ad\u03c2 \u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2\">Commercial Transactions<\/a><\/li>\n<li id=\"menu-item-1212\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1212\" ><a title=\"New Technologies\" href=\"https:\/\/smlf.gr\/en\/new-technology-law\/\" data-text=\"\u039d\u03ad\u03b5\u03c2 \u03a4\u03b5\u03c7\u03bd\u03bf\u03bb\u03bf\u03b3\u03af\u03b5\u03c2\">New Technologies<\/a><\/li>\n<li id=\"menu-item-1218\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1218\" ><a title=\"Personal Data Protection\" href=\"https:\/\/smlf.gr\/en\/personal-data-protection-law\/\" data-text=\"\u03a0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03a7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1\">Personal Data Protection<\/a><\/li>\n<li id=\"menu-item-1205\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1205\" ><a title=\"Civil Law\" href=\"https:\/\/smlf.gr\/en\/civil-law\/\" data-text=\"\u0391\u03c3\u03c4\u03b9\u03ba\u03cc \u0394\u03af\u03ba\u03b1\u03b9\u03bf\">Civil Law<\/a><\/li>\n<li id=\"menu-item-1222\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1222\" ><a title=\"Tax Law\" href=\"https:\/\/smlf.gr\/en\/tax-law\/\" data-text=\"\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u0394\u03af\u03ba\u03b1\u03b9\u03bf\">Tax Law<\/a><\/li>\n<li id=\"menu-item-1204\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1204\" ><a title=\"Sports Law\" href=\"https:\/\/smlf.gr\/en\/sports-law\/\" data-text=\"\u0391\u03b8\u03bb\u03b7\u03c4\u03b9\u03ba\u03cc \u0394\u03af\u03ba\u03b1\u03b9\u03bf\">Sports Law<\/a><\/li>\n<li id=\"menu-item-1217\" class=\"menu-item menu-item-type-post_type menu-item-object-page animate-dropdown menu-item-1217\" ><a title=\"Golden Visa\" href=\"https:\/\/smlf.gr\/en\/golden-visa-law-greece\/\" data-text=\"Golden Visa\">Golden Visa<\/a><\/li>\n<\/ul><\/div>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t \n\t\t<style>.plus-navigation-wrap.nav-menu69dadbf14d178 #theplus-navigation-normal-menu{display: block!important;}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0ad7dc e-flex e-con-boxed e-con e-parent\" data-id=\"a0ad7dc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b92b77 elementor-widget elementor-widget-spacer\" data-id=\"8b92b77\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cc50fe elementor-widget elementor-widget-tp-smooth-scroll\" data-id=\"4cc50fe\" data-element_type=\"widget\" data-widget_type=\"tp-smooth-scroll.default\">\n\t\t\t\t\t<div class=\"plus-smooth-scroll\" data-framerate=\"150\" data-animationtime=\"1000\" data-stepsize=\"100\" data-pulsealgorithm=\"1\" data-pulsescale=\"4\" data-pulsenormalize=\"1\" data-accelerationdelta=\"50\" data-accelerationmax=\"3\" data-keyboardsupport=\"1\" data-arrowscroll=\"50\" data-touchpadsupport=\"0\" 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\u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9, \u03b3\u03b5\u03bd\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1, \u03c4\u03b7\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c4\u03b5\u03bb\u03c9\u03bd\u03b9\u03b1\u03ba\u03bf\u03cd \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5, \u03b5\u03b9\u03b4\u03b9\u03ba\u03ac \u03c3\u03c4\u03bf \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03cc\u03c0\u03bf\u03c5 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b9\u03b4\u03af\u03c9\u03c2 \u03c3\u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03b5\u03b8\u03bd\u03bf\u03cd\u03c2 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5, \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 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