{"id":4535,"date":"2023-12-06T10:11:50","date_gmt":"2023-12-06T09:11:50","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=4535"},"modified":"2023-12-08T10:28:07","modified_gmt":"2023-12-08T09:28:07","slug":"fenntarthato-vallalatiranyitas-jogi-keretrendszer-mint-az-atalakulas-katalizatora","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2023\/12\/fenntarthato-vallalatiranyitas-jogi-keretrendszer-mint-az-atalakulas-katalizatora\/","title":{"rendered":"Fenntarthat\u00f3 v\u00e1llalatir\u00e1ny\u00edt\u00e1s: jogi keretrendszer, mint az \u00e1talakul\u00e1s kataliz\u00e1tora"},"content":{"rendered":"\t\t
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Megjelentek a Cambridge Egyetem \u00e9s DLA Piper k\u00f6z\u00f6s kutat\u00e1s\u00e1nak els\u0151 eredm\u00e9nyei<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Lez\u00e1rult a Cambridge Egyetem Fenntarthat\u00f3s\u00e1gi Vezet\u00e9si Int\u00e9zet (CISL) \u00e9s a DLA Piper k\u00e9t\u00e9ves, glob\u00e1lis kutat\u00e1s\u00e1nak els\u0151 f\u00e1zisa. A \u201eFuture of Boards\u201d kutat\u00e1s* c\u00e9lja a nagyv\u00e1llalati d\u00f6nt\u00e9shoz\u00f3kkal szembeni elv\u00e1r\u00e1sok j\u00f6v\u0151beli ir\u00e1nyainak felt\u00e9rk\u00e9pez\u00e9se, valamint azon menedzsment-szint\u0171 v\u00e1ltoz\u00e1sok azonos\u00edt\u00e1sa, amelyek lehet\u0151v\u00e9 teszik a szervezetek sz\u00e1m\u00e1ra, hogy az \u00fczleti sikert \u00f6sszehangolj\u00e1k a fenntarthat\u00f3s\u00e1ggal. Milyen jogszab\u00e1lyi k\u00f6rnyezetnek kell most megfelelnie a v\u00e1llalatoknak? Milyen hat\u00e1ssal vannak a fenntarthat\u00f3s\u00e1gi ir\u00e1nyelvek a d\u00f6nt\u00e9shoz\u00f3i gyakorlatra? Cikksorozatunk els\u0151 r\u00e9sz\u00e9ben Gy\u00f6rfi-T\u00f3th P\u00e9ter, a DLA Piper Hungary ESG csoportj\u00e1nak vezet\u0151je a kutat\u00e1s eredm\u00e9nyei alapj\u00e1n \u00f6sszegezte a kapcsol\u00f3d\u00f3 trendeket.<\/strong><\/p>

Szigor\u00fabb k\u00f6vetelm\u00e9nyek, nagyobb kock\u00e1zat<\/span><\/p>

A k\u00f6rnyezetv\u00e9delmi szempontok \u00e9rv\u00e9nyes\u00edt\u00e9se \u00e9rdek\u00e9ben ma m\u00e1r a v\u00e1llalatok egyre t\u00f6bb fenntarthat\u00f3s\u00e1ggal kapcsolatos int\u00e9zked\u00e9st \u00e9p\u00edtenek be v\u00e1llalatir\u00e1ny\u00edt\u00e1si \u00e9s fel\u00fcgyeleti rendszereikbe, amelyek r\u00e1ad\u00e1sul sok esetben gyorsabban is igazodnak a k\u00fcls\u0151 (t\u00e1rsadalmi vagy befektet\u0151i) elv\u00e1r\u00e1sokhoz, mint a jogszab\u00e1lyi el\u0151\u00edr\u00e1sok.\u00a0\u00a0<\/p>

Ugyan ezek nem k\u00f6telez\u0151 erej\u0171 jogi eszk\u00f6z\u00f6k, m\u00e9gis alkalmasak a d\u00f6nt\u00e9shoz\u00f3k fenntarthat\u00f3s\u00e1gi \u201ej\u00f3 gyakorlat\u00e1nak\u201d kialak\u00edt\u00e1s\u00e1ra, ezzel is el\u0151t\u00e9rbe \u00e1ll\u00edtva a fenntarthat\u00f3 \u00e9rt\u00e9kteremt\u00e9s szempontjait.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\tFuture of Boards kutat\u00e1s\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\tT\u00f6ltse le a f\u0151 eredm\u00e9nyeket bemutat\u00f3 tanulm\u00e1nyt!\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\tLet\u00f6lt\u00e9s\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A r\u00e9szletek megismer\u00e9s\u00e9hez l\u00e1togasson el a tanulm\u00e1ny weboldal\u00e1ra!<\/a><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Ezzel p\u00e1rhuzamosan a jelent\u00e9st\u00e9teli \u00e9s k\u00f6zz\u00e9t\u00e9teli k\u00f6vetelm\u00e9nyek a v\u00e1llalatok \u00f6nk\u00e9nt v\u00e1llaltszab\u00e1lyoz\u00e1s\u00e1t\u00f3l a k\u00f6telez\u0151 jogi keretek fel\u00e9 mozdulnak el, amelynek c\u00e9lja a nyilv\u00e1noss\u00e1g \u00e9s az \u00e1tl\u00e1that\u00f3s\u00e1g n\u00f6vel\u00e9se. A fenntarthat\u00f3s\u00e1gi adatok nyilv\u00e1noss\u00e1gra hozatala befoly\u00e1solhatja a t\u0151kek\u00f6vetelm\u00e9nyeket, a v\u00e1llalat\u00e9rt\u00e9kel\u00e9st, valamint az M&A (\u00f6sszeolvad\u00e1sok \u00e9s felv\u00e1s\u00e1rl\u00e1sok) \u00fcgyleteket, hiszen a k\u00f6zz\u00e9tett \u00e9s nyilv\u00e1nosan el\u00e9rhet\u0151 jelent\u00e9sek lehet\u0151s\u00e9get teremtenek a v\u00e1llalatok teljes\u00edtm\u00e9ny\u00e9nek \u00f6sszehasonl\u00edt\u00e1s\u00e1ra is.<\/span><\/p>

Az ell\u00e1t\u00e1si l\u00e1ncok \u00e9s a beszerz\u00e9si gyakorlatok is egyre ink\u00e1bb szab\u00e1lyoz\u00e1si ellen\u0151rz\u00e9s al\u00e1 ker\u00fclnek \u2013 az Eur\u00f3pai Uni\u00f3ban jelenleg is t\u00e1rgyal\u00e1sok zajlanak egy m\u00e9rf\u00f6ldk\u0151nek sz\u00e1m\u00edt\u00f3 ir\u00e1nyelv (CSDDD, Corporate Sustainability Due Diligence Directive) v\u00e9gleges\u00edt\u00e9s\u00e9r\u0151l, amely a v\u00e1llalati fenntarthat\u00f3s\u00e1g el\u0151mozd\u00edt\u00e1s\u00e1t az ell\u00e1t\u00e1si l\u00e1nc \u00e1tvil\u00e1g\u00edt\u00e1s\u00e1n kereszt\u00fcl c\u00e9lozza meg. Az \u00faj szab\u00e1lyok k\u00f6vetkezt\u00e9ben a d\u00f6nt\u00e9shoz\u00f3knak v\u00e1rhat\u00f3an nagyobb hangs\u00falyt kell majd helyezni\u00fck az \u00e1tl\u00e1that\u00f3s\u00e1g biztos\u00edt\u00e1s\u00e1ra, az \u00e1tvil\u00e1g\u00edt\u00e1si rendszerek korszer\u0171s\u00edt\u00e9s\u00e9re, ezek elmulaszt\u00e1sa ugyanis szerz\u0151s\u00e9deses \u00e9rt\u00e9kl\u00e1ncok elakad\u00e1s\u00e1hoz \u00e9s bev\u00e9telkies\u00e9sekhez vezethetnek.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\u201eA szigor\u00fabb fenntarthat\u00f3s\u00e1gi k\u00f6vetelm\u00e9nyekkel a felel\u0151ss\u00e9gi kock\u00e1zatok is n\u00f6vekednek, egy\u00e9ni \u00e9s kollekt\u00edv szinteken egyar\u00e1nt. A kutat\u00e1sb\u00f3l kider\u00fclt, hogy az elm\u00falt \u00e9vekben megugrott a fenntarthat\u00f3s\u00e1ggal kapcsolatos peres \u00fcgyek sz\u00e1ma, r\u00e1ad\u00e1sul m\u00e1r nemcsak a v\u00e1llalatok ker\u00fclnek c\u00e9lkeresztbe, hanem a vezet\u0151k is\u201d<\/i>\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u2013 <\/em>mondta el Gy\u00f6rfi-T\u00f3th P\u00e9ter, a DLA Piper Hungary ESG csoportj\u00e1nak vezet\u0151je.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Fenntarthat\u00f3s\u00e1got t\u00e1mogat\u00f3 ir\u00e1nyelvek \u00e9s szab\u00e1lyz\u00e1s az EU-ban<\/strong><\/p>

Az elm\u00falt \u00e9vtizedben az EU a k\u00fcl\u00f6nb\u00f6z\u0151 ir\u00e1nyelvek \u00e9s rendeletek v\u00e9grehajt\u00e1sa r\u00e9v\u00e9n jelent\u0151s szerepet j\u00e1tszott a v\u00e1llalat szint\u0171 fenntarthat\u00f3s\u00e1g glob\u00e1lis el\u0151mozd\u00edt\u00e1s\u00e1ban. A nem p\u00e9nz\u00fcgyi jelent\u00e9sr\u0151l (Non-Financial Reporting – NFR) sz\u00f3l\u00f3 2014-es ir\u00e1nyelv volt a fenntarthat\u00f3 \u00fczleti gyakorlatok el\u0151mozd\u00edt\u00e1s\u00e1nak els\u0151dleges eszk\u00f6ze, amely a v\u00e1llalatok k\u00f6rnyezeti \u00e9s t\u00e1rsadalmi k\u00e9rd\u00e9sekkel kapcsolatos k\u00f6zz\u00e9t\u00e9teli k\u00f6vetelm\u00e9nyeire koncentr\u00e1lt. Nemr\u00e9giben az EU az NFR-t a CSRD (Corporate Sustainability Reporting Directive) ir\u00e1nyelvvel v\u00e1ltotta fel, kiterjesztve a besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9geket minden olyan nagyv\u00e1llalat sz\u00e1m\u00e1ra, amelyek megfelelnek az al\u00e1bbi h\u00e1rom krit\u00e9rium k\u00f6z\u00fcl legal\u00e1bb kett\u0151nek:<\/p>

  1. 40 milli\u00f3 eur\u00f3n\u00e1l nagyobb nett\u00f3 \u00e1rbev\u00e9tellel rendelkezik<\/li>
  2. 20 milli\u00f3 eur\u00f3n\u00e1l nagyobb a m\u00e9rlegf\u0151\u00f6sszege<\/li>
  3. t\u00f6bb mint 250 f\u0151 alkalmazottat foglalkoztat.<\/li><\/ol>

    A CSRD el\u0151\u00edrja, hogy a besz\u00e1mol\u00f3t k\u00e9sz\u00edt\u0151 v\u00e1llalkoz\u00e1soknak a “kett\u0151s materialit\u00e1s” elv\u00e9t k\u00f6vetve k\u00f6zz\u00e9 kell tenni\u00fck mind a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sek m\u0171k\u00f6d\u00e9s\u00fckre gyakorolt hat\u00e1sait, mind pedig azt, hogy hogyan j\u00e1rulnak hozz\u00e1 a k\u00f6rnyezet v\u00e9delm\u00e9hez. Tov\u00e1bb\u00e1 az EU Sustainable Finance Disclosure Regulation (SFDR) rendelete nyilv\u00e1noss\u00e1gra hozatali k\u00f6vetelm\u00e9nyeket \u00edr el\u0151 a vagyonkezel\u0151k \u00e9s befektet\u00e9si tan\u00e1csad\u00f3k sz\u00e1m\u00e1ra a fenntarthat\u00f3s\u00e1gi kock\u00e1zatok kezel\u00e9s\u00e9re \u00e9s a fenntarthat\u00f3s\u00e1ggal kapcsolatos inform\u00e1ci\u00f3k \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1nak biztos\u00edt\u00e1s\u00e1ra. Az EU Taxon\u00f3mia Rendelete tov\u00e1bbi krit\u00e9riumokat \u00e1llap\u00edt meg a k\u00f6rnyezeti szempontb\u00f3l fenntarthat\u00f3 tev\u00e9kenys\u00e9gek azonos\u00edt\u00e1s\u00e1ra, \u00e9s ezen krit\u00e9riumoknak val\u00f3 megfelel\u00e9s\u00fck k\u00f6zz\u00e9 t\u00e9tel\u00e9re. E szab\u00e1lyoz\u00e1si int\u00e9zked\u00e9sek c\u00e9lja a “greenwashing” elker\u00fcl\u00e9se, valamint az \u00e1tl\u00e1that\u00f3s\u00e1g \u00e9s a fenntarthat\u00f3s\u00e1g el\u0151mozd\u00edt\u00e1sa az EU p\u00e9nz\u00fcgyi piac\u00e1n.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \n\t\t\t\t\u201eAz Eur\u00f3pai Uni\u00f3 jelenlegi szakpolitikai \u00e9s szab\u00e1lyoz\u00e1si keretei a fenntarthat\u00f3s\u00e1g \u00fczleti megk\u00f6zel\u00edt\u00e9s\u00e9nek alapvet\u0151 megv\u00e1ltoztat\u00e1s\u00e1t szorgalmazz\u00e1k, hangs\u00falyozva a d\u00f6nt\u00e9shozatal k\u00f6rnyezetre, t\u00e1rsadalomra \u00e9s az \u00e1ltal\u00e1nos \u00fczleti sikerre gyakorolt, hossz\u00fa t\u00e1v\u00fa hat\u00e1s\u00e1t. A k\u00f6rnyezetv\u00e9delmi szempontok integr\u00e1l\u00e1sa az alapvet\u0151 \u00fczleti strat\u00e9gi\u00e1ba kulcsfontoss\u00e1g\u00fa t\u00e9nyez\u0151 lesz a fenntarthat\u00f3 j\u00f6v\u0151 kialak\u00edt\u00e1s\u00e1ban vil\u00e1gszerte\u201d <\/i>\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \u2013 tette hozz\u00e1 Gy\u00f6rfi-T\u00f3th P\u00e9ter.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    *A kutat\u00e1sr\u00f3l<\/em><\/strong><\/p>

    A Cambridge Egyetem Fenntarthat\u00f3s\u00e1gi Vezet\u00e9si Int\u00e9zet (CISL) \u00e9s a DLA Piper 2022-ben ind\u00edtotta el k\u00e9t\u00e9ves, glob\u00e1lis szint\u0171 kutat\u00e1s\u00e1t a nagyv\u00e1llalati d\u00f6nt\u00e9shoz\u00f3kkal szembeni elv\u00e1r\u00e1sok j\u00f6v\u0151beli ir\u00e1nyair\u00f3l. A kutat\u00e1s kett\u0151 f\u0151 szakaszb\u00f3l \u00e1ll \u2013 a 2023 \u0151sz\u00e9n lez\u00e1rult els\u0151 szakasz c\u00e9lja a fenntarthat\u00f3s\u00e1ggal kapcsolatos jogszab\u00e1lyi k\u00f6rnyezet tendenci\u00e1inak, valamint a d\u00f6nt\u00e9shoz\u00f3k \u201ej\u00f3 gyakorlatainak\u201d azonos\u00edt\u00e1sa, bele\u00e9rtve a v\u00e1rhat\u00f3 fejl\u0151d\u00e9si ir\u00e1nyokat. A kutat\u00e1s m\u00e1sodik szakasza (Phase 2) az els\u0151 szakasz eredm\u00e9nyei alapj\u00e1n a d\u00f6nt\u00e9shoz\u00f3kat t\u00e1mogat\u00f3 gyakorlati \u00fatmutat\u00e1sokat tartalmazza majd.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Szak\u00e9rt\u0151: Gy\u00f6rfi-T\u00f3th P\u00e9ter<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \n\t\t\t\t\t\t\t\tGy\u00f6rfi-T\u00f3th P\u00e9ter\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t
    \n\t\t\t\t\t\t\t\tPartner,

    Projekt \u00e9s Restruktur\u00e1l\u00e1si csoportvezet\u0151,
    ESG szakter\u00fcletvezet\u0151\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t

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    \n\t\t\t\t\t\t\tGy\u00f6rfi-T\u00f3th P\u00e9ter\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t
    \n\t\t\t\t\t\t\tP\u00e9ter a DLA Piper Hungary partnere, a budapesti \u00e9s a CEE r\u00e9gi\u00f3 projekt \u00e9s restruktur\u00e1l\u00e1si csoportj\u00e1nak vezet\u0151je, valamint az ESG szakter\u00fclet vezet\u0151je. Helyi \u00e9s hat\u00e1ron \u00e1tny\u00fal\u00f3 jog\u00fcgyletek tan\u00e1csad\u00e1s\u00e1ban j\u00e1rtas, t\u00f6bbek k\u00f6z\u00f6tt az infrastrukt\u00fara-fejleszt\u00e9s, bankjog, projekt- \u00e9s ingatlanfinansz\u00edroz\u00e1s, \u00e1llami szab\u00e1lyoz\u00e1si k\u00e9rd\u00e9sek, k\u00f6zbeszerz\u00e9si jog, re-organiz\u00e1ci\u00f3 \u00e9s restruktur\u00e1l\u00e1s, felsz\u00e1mol\u00e1si- \u00e9s cs\u0151djog ter\u00fcletein. \t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tE-mailt k\u00fcld\u00f6k\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    K\u00e9rd\u00e9se van? Keressen minket bizalommal!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tKapcsolatfelv\u00e9tel<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    K\u00f6vesse LinkedIn oldalunkat!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tDLA Piper Hungary<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Legfrissebb tartalmaink ESG t\u00e9m\u00e1ban<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \"esg-torveny\"<\/div><\/a>\n\t\t\t\t
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    \n\t\t\t\n\t\t\t\t\u00dajabb k\u00f6nny\u00edt\u00e9sek a c\u00e9gek fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben – elfogadt\u00e1k az ESG t\u00f6rv\u00e9ny \u00e9s a sz\u00e1mviteli t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
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    Megjelent a 2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny, azaz az ESG t\u00f6rv\u00e9ny \u00e9s a sz\u00e1mviteli t\u00f6rv\u00e9ny \u00fajabb m\u00f3dos\u00edt\u00e1sa, ami \u00fajabb k\u00f6nny\u00edt\u00e9seket hoz a hazai v\u00e1llalkoz\u00e1sok fenntarthat\u00f3s\u00e1gi \u00e9s kapcsol\u00f3d\u00f3 jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben. <\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tTOV\u00c1BB \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2025-06-27\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
    \n\t\t\t
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    \"esg-torveny\"<\/div><\/a>\n\t\t\t\t
    ESG<\/div>\n\t\t\t\t
    \n\t\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\n\t\t\t\tIsm\u00e9t v\u00e1ltozhat az ESG t\u00f6rv\u00e9ny \u2013 a magyar v\u00e1llalkoz\u00e1sok is mentes\u00fclhetnek az ESG jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek al\u00f3l\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
    \n\t\t\t

    A m\u00falt h\u00e9t v\u00e9g\u00e9n megjelent a Nemzetgazdas\u00e1gi Miniszt\u00e9rium \u00e9s az SZTFH \u00e1ltal jegyzett javaslat a 2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny, azaz az ESG t\u00f6rv\u00e9ny \u00fajabb m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l. <\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tTOV\u00c1BB \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2025-03-24\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
    \n\t\t\t
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    \"Omnibusz<\/div><\/a>\n\t\t\t\t
    ESG<\/div>\n\t\t\t\t
    \n\t\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\n\t\t\t\tOmnibusz \u2013 R\u00e9szletesen a Bizotts\u00e1g jelent\u00e9st\u00e9teli javaslatcsomagj\u00e1r\u00f3l\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
    \n\t\t\t

    Az Eur\u00f3pai Bizotts\u00e1g 2025. febru\u00e1r 26-\u00e1n mutatta be \u00e1tfog\u00f3 javaslat\u00e1t a v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9sr\u0151l sz\u00f3l\u00f3 ir\u00e1nyelv (CSRD), a v\u00e1llalati fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si ir\u00e1nyelv (CSDDD) \u00e9s az uni\u00f3s taxon\u00f3miai rendelet m\u00f3dos\u00edt\u00e1s\u00e1ra. <\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tTOV\u00c1BB \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2025-03-14\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Lez\u00e1rult a Cambridge Egyetem Fenntarthat\u00f3s\u00e1gi Vezet\u00e9si Int\u00e9zet (CISL) \u00e9s a DLA Piper k\u00e9t\u00e9ves, glob\u00e1lis kutat\u00e1s\u00e1nak els\u0151 f\u00e1zisa. A \u201eFuture of Boards\u201d kutat\u00e1s* c\u00e9lja a nagyv\u00e1llalati d\u00f6nt\u00e9shoz\u00f3kkal szembeni elv\u00e1r\u00e1sok j\u00f6v\u0151beli ir\u00e1nyainak felt\u00e9rk\u00e9pez\u00e9se, valamint azon menedzsment-szint\u0171 v\u00e1ltoz\u00e1sok azonos\u00edt\u00e1sa, amelyek lehet\u0151v\u00e9 teszik a szervezetek sz\u00e1m\u00e1ra, hogy az \u00fczleti sikert \u00f6sszehangolj\u00e1k a fenntarthat\u00f3s\u00e1ggal.<\/p>\n","protected":false},"author":74,"featured_media":3737,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1282],"tags":[685,1385,1386],"coauthors":[731],"class_list":["post-4535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg","tag-fenntarthatosag","tag-future-of-boards","tag-globalis-kutatas"],"yoast_head":"\nFenntarthat\u00f3 v\u00e1llalatir\u00e1ny\u00edt\u00e1s: jogi keretrendszer, mint az \u00e1talakul\u00e1s kataliz\u00e1tora<\/title>\n<meta name=\"description\" content=\"Lez\u00e1rult a Cambridge Egyetem Fenntarthat\u00f3s\u00e1gi Vezet\u00e9si Int\u00e9zet (CISL) \u00e9s a DLA Piper k\u00e9t\u00e9ves, glob\u00e1lis kutat\u00e1s\u00e1nak els\u0151 f\u00e1zisa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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