The aim of this paper is to determine, whether non-quantitative factors, such as ISO certifications, audit, company’s location, company’s age and capital structure–ownership of the company can influence the quality of ESG information, requiring by Greek commercial legislation. We examined 84 companies, operating in Greek agricultural supplies sector for the period 2019–2022. Results show that the overall average compliance rating of companies holding ISO certificates, or subject to audit is higher than the corresponding ratings of companies without any ISO certificate, or not-subject to audits. Both findings are indications of an effective internal audit system and best practices, relating to the existence of an effective governance. Companies in Attica, where the majority of ministries, authorities and organizations are operating, have higher compliance ratings than companies in other regions, as they are operating in a more polluted environment due to the high concentration of population and companies, making them more sensitive to ESG issues. Companies, operating for a longer period, have also succeeded higher compliance rating, as younger companies are trying to gain market share and do not give attention and resources for ESG issues. The company’s age proves the company’s sustainability. The subsidiary companies show a higher compliance rating compared with the other two types of capital structure (family structure, parent company), because they should adopt ESG guidelines, imposed by their parent company. Finally, this research helps our understanding the importance of non-quantitative data in reporting, just like the importance of quantitative data.