In this scenario, the percentage of female employees in the company is determined by evaluating the gender distribution among the shareholders. The method varies depending on whether the company is a sole proprietorship or a corporation:

1. Sole Proprietorship: To ascertain the gender of the self-employed entrepreneur, proof is provided through the printout of TAXISnet's personalized information or another official document.
2. Corporation: In the case of a company with multiple shareholders, the number and gender of the shareholders are certified using an official document from ΓΕΜΗ or another authorized body.

Based on this information, the percentage of female employees is calculated by comparing the number of female shareholders to the total number of shareholders in the company.

1. For legal entities, companies, or sole proprietorships with dependent labor relationships, the executive/official/workforce status should be declared on the E4 form (full printout from ΠΣ Εργάνη).

2. In the case of cooperation with freelancers, only those who are officially declared in the company's Analytical Periodical Statement are taken into account. This applies to partnerships where the employer contributes to the freelancer's insurance (EFKA).

3. For cases where the specific procedure is not followed, and the employment relationship falls under "Project Contracts," such individuals are not considered as dependent employees and should not be counted among the employees.

4. If the company did not employ anyone in the previous year (whether full-time or part-time), the company should indicate "0" as the number of employees and upload the E3 form for the Financial Year 2022. In the E3 form, the following fields should be reported as zero (0): • Table Β "Enterprise Information": Code 025, "Number of Employed Persons" / Code 026, "Number of Employees" /Code 027, "Seasonally Employed Persons" • Table Ζ "General Financial Information": Codes 181 / 281 / 381 / 481 / 581

By following these guidelines, the company can accurately report its employment status for the given reporting year.

In the case of certification according to ISO 14064-1:2018, presenting a corresponding study is not necessary. It suffices to display the active certificate as proof of conducting the CO2 emission calculation study. Additionally, if the company has LEAF certification or other relevant information, and the Audit Checklist mandates annual CO2 calculation, providing a corresponding study is not required. However, the company must furnish one of the following:

• An active certification that includes CO2 calculation in its mandatory fields.
• A carbon footprint calculation study bearing the stamp and signature of an engineer.

By providing either the active certification or the carbon footprint calculation study with an engineer's stamp and signature, the company satisfies the requirement for demonstrating its compliance with CO2 emission calculations.

Merely purchasing cloud storage services (e.g., Dropbox, OneDrive, Google Drive, etc.) does not automatically warrant a "YES" response to this question. Cloud storage providers implement security policies for their own infrastructures, but this alone is insufficient for a company to affirm its compliance.

To answer "YES" to this question, the company must meet one of the following conditions:

• Possess an active certification according to ISO 27001, ISO 27701, or similar certifications related to data security.
• Demonstrate the development of GDPR Policies, supported by an invoice or project contract.
• Provide evidence of procuring specialized software (e.g., antivirus, firewall, etc.) through corresponding invoices.

By fulfilling one of these criteria, the company can confidently mark "YES" for data security, indicating that it has appropriate measures in place beyond the use of cloud storage services.

The Code of Conduct is a separate and distinct policy within the organization. It outlines the principles, standards, and ethical values that the company upholds, governing the relationship between the company and its employees. The Code of Conduct must bear the signature of the Administrator/Owner of the company.

Investments in Research and Development encompass the development of new products, processes, or services, as well as improvements to existing ones. Eligible Research & Development expenses include:

• Remuneration of personnel
• Operating Costs
• Purchase/construction and use of equipment (depreciation/leases)
• Purchase and use of vehicles (depreciation/leasing)
• Depreciation of costs for the purchase of intangible assets (software, software licenses)
• Transportation expenses
• Consumables
• Remuneration of external partners
• Operating costs (communication, energy, maintenance, rents, administration costs, insurance, etc.)
• Promotion and communication costs – Marketing

For documentation to support the answer, the corresponding document must be provided.

The following may be considered indicative as acceptable evidence:

• Active certification ISO 45001:2018
• Officially contracted Security Technician
• Considered active fire safety study
• Existence of active fire safety means such as fire extinguishers, nests, detectors (with corresponding invoice)