{"id":4675,"date":"2024-02-02T11:42:43","date_gmt":"2024-02-02T10:42:43","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=4675"},"modified":"2024-02-16T10:54:30","modified_gmt":"2024-02-16T09:54:30","slug":"torvenyi-kotelezettseg-lett-a-fenntarthatosag-uj-jelentesteteli-es-beszamolasi-kovetelmenyek","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-uj-jelentesteteli-es-beszamolasi-kovetelmenyek\/","title":{"rendered":"T\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9g lett a fenntarthat\u00f3s\u00e1g: \u00faj jelent\u00e9st\u00e9teli \u00e9s besz\u00e1mol\u00e1si k\u00f6vetelm\u00e9nyek"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4675\" class=\"elementor elementor-4675\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fab6fd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fab6fd2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-95f05f2\" data-id=\"95f05f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e42805 elementor-widget elementor-widget-spacer\" data-id=\"5e42805\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a9ff7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a9ff7d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52ff00c\" data-id=\"52ff00c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a6c496 elementor-widget elementor-widget-text-editor\" data-id=\"5a6c496\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Az Orsz\u00e1ggy\u0171l\u00e9s 2023. december\u00e9ben elfogadta a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gr\u0151l \u00e9s fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt, amelynek az \u00e9rintett v\u00e1llalkoz\u00e1sokra ir\u00e1nyad\u00f3 fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si, valamint jelent\u00e9st\u00e9teli \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9geket meg\u00e1llap\u00edt\u00f3 rendelkez\u00e9sei m\u00e1r janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyosak.&nbsp;<\/strong><strong style=\"color: var(--ast-global-color-2);font-size: 1.25rem;background-color: var(--ast-global-color-5)\">A t\u00f6rv\u00e9nyt feldolgoz\u00f3 cikksorozatunk m\u00e1sodik r\u00e9sz\u00e9ben a fenntarthat\u00f3s\u00e1gi jelent\u00e9ssel \u00e9s az ESG besz\u00e1mol\u00f3val foglalkozunk.<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a71559d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a71559d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-6fec3ad\" data-id=\"6fec3ad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68608f4 elementor-widget elementor-widget-text-editor\" data-id=\"68608f4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Mint az az al\u00e1bbiakban is l\u00e1that\u00f3 lesz, a k\u00e9t jelent\u00e9s tartalm\u00e1ban sok \u00e1tfed\u00e9s van, ami persze nem csoda, mivel mindkett\u0151 alapvet\u0151en a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sekkel \u00e9s a v\u00e1llalkoz\u00e1sok fenntarthat\u00f3s\u00e1gi \u00fcgyekre gyakorolt hat\u00e1saival foglalkozik. M\u00edg azonban a fenntarthat\u00f3s\u00e1gi jelent\u00e9s alapvet\u0151en sz\u00e1mviteli logika alapj\u00e1n, a p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3kra vonatkoz\u00f3 vagy azokat nagyj\u00e1b\u00f3l t\u00fckr\u00f6z\u0151 szab\u00e1lyok szerint k\u00e9sz\u00edtend\u0151 \u00e9s els\u0151sorban az abban foglalt adatok \u00f6sszehasonl\u00edthat\u00f3s\u00e1g\u00e1t c\u00e9lz\u00f3 besz\u00e1mol\u00e1si eszk\u00f6z, addig az ESG besz\u00e1mol\u00f3 az \u00e9rintett v\u00e1llalkoz\u00e1sokat terhel\u0151, alapvet\u0151en compliance, illetve v\u00e1llalatir\u00e1ny\u00edt\u00e1si-szervezeti jelleg\u0171 \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9r\u0151l, a k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9re kialak\u00edtott rendszerekr\u0151l \u00e9s azok hat\u00e9konys\u00e1g\u00e1r\u00f3l ad sz\u00e1mot.<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4932078\" data-id=\"4932078\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bee418d elementor-widget elementor-widget-text-editor\" data-id=\"bee418d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>A t\u00f6rv\u00e9nyt feldolgoz\u00f3 cikksorozatunk\u00a0<\/em><a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/01\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-hatalyba-lepett-az-uj-esg-torveny\/\" target=\"_blank\" rel=\"noopener\"><b>els\u0151 r\u00e9sz\u00e9ben \u00f6sszefoglaljuk az \u00faj jogszab\u00e1lyban el\u0151\u00edrt fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geket<\/b><\/a><em>, illetve, hogy azok milyen feladatokat jelenthetnek a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1sokra. A m\u00e1sodik r\u00e9szben <b>az ESG besz\u00e1mol\u00f3val \u00e9s a fenntarthat\u00f3s\u00e1gi jelent\u00e9ssel <\/b>foglalkozunk, m\u00edg cikksorozatunk <a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-az-uj-hazai-esg-szabalyozas-lenyeges-szereploi\/\">harmadik r\u00e9sze <b>a t\u00f6rv\u00e9ny \u00e1ltal kialak\u00edtott hazai ESG int\u00e9zm\u00e9nyrendszer r\u00e9sztvev\u0151it \u00e9s tervezett feladataikat<\/b> <\/a>mutatja be.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d9e85e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9e85e0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d9c279\" data-id=\"7d9c279\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4264ae6 elementor-widget elementor-widget-text-editor\" data-id=\"4264ae6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b><u><i>Fenntarthat\u00f3s\u00e1gi jelent\u00e9s<\/i><\/u><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-acac9de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"acac9de\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-9e447bd\" data-id=\"9e447bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b7f5e0b elementor-widget elementor-widget-text-editor\" data-id=\"b7f5e0b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A fenntarthat\u00f3s\u00e1gi jelent\u00e9s szab\u00e1lyainak meghat\u00e1roz\u00e1s\u00e1val \u00e9s sz\u00e1mviteli t\u00f6rv\u00e9nybe iktat\u00e1s\u00e1val a jogalkot\u00f3 eleget tett a CSRD ir\u00e1nyelv \u00e1t\u00fcltet\u00e9s\u00e9re vonatkoz\u00f3 k\u00f6telezetts\u00e9g\u00e9nek. A jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9g szem\u00e9lyi hat\u00e1lya a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1sra k\u00f6telezettek k\u00f6r\u00e9n\u00e9l j\u00f3val sz\u00e9lesebb szem\u00e9lyi k\u00f6rre terjed ki.<\/p><p>A jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 egyes v\u00e1llalkoz\u00f3kra k\u00fcl\u00f6nb\u00f6z\u0151 id\u0151pontokban l\u00e9pnek \u00e9letbe.<\/p><p>A fenntarthat\u00f3s\u00e1gi jelent\u00e9st az \u00e9ves besz\u00e1mol\u00f3, azon bel\u00fcl is az \u00fczleti terv r\u00e9szek\u00e9nt kell elk\u00e9sz\u00edteni \u00e9s a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9re vonatkoz\u00f3 szab\u00e1lyok szerint k\u00f6zz\u00e9tenni.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a854d79 elementor-widget elementor-widget-text-editor\" data-id=\"a854d79\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>KI K\u00d6TELES FENNTARTHAT\u00d3S\u00c1GI JELENT\u00c9ST K\u00c9SZ\u00cdTENI?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3ada3e elementor-widget elementor-widget-text-editor\" data-id=\"d3ada3e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fenntarthat\u00f3s\u00e1gi jelent\u00e9s k\u00e9sz\u00edt\u00e9s\u00e9re a Magyarorsz\u00e1gon besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9re k\u00f6telezett egyes v\u00e1llalkoz\u00f3k k\u00f6telesek, ide\u00e9rtve az Eur\u00f3pai Uni\u00f3 tag\u00e1llama vagy harmadik orsz\u00e1g joga alatt m\u0171k\u00f6d\u0151 anyav\u00e1llalatok le\u00e1nyv\u00e1llalatait \u00e9s fi\u00f3ktelepeit is. (A Sz\u00e1mviteli tv. \u00faj rendelkez\u00e9sei \u2013 a t\u00f6rv\u00e9ny defin\u00edci\u00f3s k\u00e9szlet\u00e9vel \u00f6sszhangban \u2013 a v\u00e1llalkoz\u00f3 kifejez\u00e9st haszn\u00e1lj\u00e1k, ellent\u00e9tben az ESG tv. \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geket el\u0151\u00edr\u00f3 szab\u00e1lyaival, amelyek a v\u00e1llalkoz\u00e1sokat k\u00f6tik.)<\/p><p><strong>A fenntarthat\u00f3s\u00e1gi jelent\u00e9s k\u00e9sz\u00edt\u00e9s\u00e9re k\u00f6telezett gazdas\u00e1gi szerepl\u0151ket az al\u00e1bbi t\u00e1bl\u00e1zatban foglaltuk \u00f6ssze:<\/strong><\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-42528ae\" data-id=\"42528ae\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-439f871 elementor-widget elementor-widget-text-editor\" data-id=\"439f871\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>V\u00e1llalati Fenntarthat\u00f3s\u00e1gi Jelent\u00e9st\u00e9telr\u0151l sz\u00f3l\u00f3 ir\u00e1nyelv<\/strong> (Corporate Sustainability Reporting Directive &#8211; CSRD) 2023. janu\u00e1r 5-\u00e9n l\u00e9pett hat\u00e1lyba. Az ir\u00e1nyelv fel\u00fclvizsg\u00e1lta \u00e9s szigor\u00edtotta az NFRD k\u00f6zz\u00e9t\u00e9teli szab\u00e1lyait \u00e9s kiterjesztette a besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9geket minden olyan nagyv\u00e1llalatra, amelyek megfelelnek az al\u00e1bbi h\u00e1rom krit\u00e9rium k\u00f6z\u00fcl legal\u00e1bb kett\u0151nek: 40 milli\u00f3 eur\u00f3n\u00e1l nagyobb nett\u00f3 \u00e1rbev\u00e9tel, 20 milli\u00f3 eur\u00f3n\u00e1l nagyobb a m\u00e9rlegf\u0151\u00f6sszeg, t\u00f6bb mint 250 f\u0151 alkalmazott. A szab\u00e1lyoz\u00e1s \u00e9rtelm\u00e9ben a jelent\u00e9st\u00e9telre k\u00f6telezettek k\u00f6re fokozatosan b\u0151v\u00fcl a nagyv\u00e1llalatokt\u00f3l a t\u0151zsd\u00e9n jegyzett KKV-kig \u00e9s egy\u00e9b v\u00e1llalkoz\u00e1sokig (ide nem \u00e9rtve a mikrov\u00e1llalkoz\u00e1sokat). A CSRD el\u0151\u00edrja, hogy a v\u00e1llalkoz\u00e1soknak be kell sz\u00e1molniuk mind a v\u00e1llalkoz\u00e1s tev\u00e9kenys\u00e9gei \u00e1ltal az emberekre \u00e9s a k\u00f6rnyezetre gyakorolt hat\u00e1sokr\u00f3l, mind pedig arr\u00f3l, hogy a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sek hogyan hatnak a v\u00e1llalkoz\u00e1sra (kett\u0151s l\u00e9nyegess\u00e9g). A CSRD ir\u00e1nyelvet 2024. j\u00falius 6-ig kell \u00e1t\u00fcltetni\u00fck a tag\u00e1llamoknak.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-158866a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"158866a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40bca6d\" data-id=\"40bca6d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-23c5069 elementor-widget elementor-widget-text-editor\" data-id=\"23c5069\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/Fenntarthatosagi-jelentestetelre-kotelezett-vallalkozok.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-4683\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/Fenntarthatosagi-jelentestetelre-kotelezett-vallalkozok-300x179.png\" alt=\"\" width=\"1200\" height=\"718\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/Fenntarthatosagi-jelentestetelre-kotelezett-vallalkozok-300x179.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/Fenntarthatosagi-jelentestetelre-kotelezett-vallalkozok-1024x612.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/Fenntarthatosagi-jelentestetelre-kotelezett-vallalkozok-768x459.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/Fenntarthatosagi-jelentestetelre-kotelezett-vallalkozok-1536x918.png 1536w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/Fenntarthatosagi-jelentestetelre-kotelezett-vallalkozok-2048x1225.png 2048w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bd925b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd925b5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b770263\" data-id=\"b770263\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05717f2 elementor-widget elementor-widget-spacer\" data-id=\"05717f2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e2c309f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e2c309f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e952d69\" data-id=\"e952d69\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c862d09 elementor-widget elementor-widget-text-editor\" data-id=\"c862d09\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A fentieknek megfelel\u0151en a v\u00e1llalkoz\u00f3nak nem min\u0151s\u00fcl\u0151 egy\u00e9b gazd\u00e1lkod\u00f3k (az \u00e1llamh\u00e1ztart\u00e1s szervezetei, a sz\u00e1mviteli t\u00f6rv\u00e9ny szerinti egy\u00e9b szervezetek, az MNB, tov\u00e1bb\u00e1 az \u00e1ltaluk, illetve a term\u00e9szetes szem\u00e9ly \u00e1ltal alap\u00edtott eg\u00e9szs\u00e9g\u00fcgyi, szoci\u00e1lis, kultur\u00e1lis \u00e9s oktat\u00e1si int\u00e9zm\u00e9ny) nem tartoznak az \u00faj t\u00f6rv\u00e9nyi rendelkez\u00e9sek hat\u00e1lya al\u00e1, fenntarthat\u00f3s\u00e1gi jelent\u00e9s k\u00e9sz\u00edt\u00e9s\u00e9re nem k\u00f6telesek.<\/p><p>Egy\u00e9b szervezetk\u00e9nt \u2013 t\u00f6bbek k\u00f6z\u00f6tt \u2013 a befektet\u00e9si \u00e9s egy\u00e9b alapok, az eg\u00e9szs\u00e9gbiztos\u00edt\u00f3k \u00e9s nyugd\u00edjp\u00e9nzt\u00e1rak, illetve a t\u00f6rv\u00e9nyben ilyenk\u00e9nt meghat\u00e1rozott egy\u00e9b szervezetek is mentes\u00fclnek a fenntarthat\u00f3s\u00e1gi jelent\u00e9s k\u00e9sz\u00edt\u00e9se al\u00f3l, azzal, hogy a befektet\u00e9si alapok, az eg\u00e9szs\u00e9gbiztos\u00edt\u00f3k \u00e9s nyugd\u00edjp\u00e9nzt\u00e1rak fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9tel\u00e9t m\u00e1s jogszab\u00e1lyok bizonyos k\u00f6rben m\u00e1r el\u0151\u00edrj\u00e1k (l\u00e1sd k\u00fcl\u00f6n\u00f6sen az SFDR-t, azaz az Eur\u00f3pai Parlament \u00e9s a Tan\u00e1cs 2019. november 27-i (EU) 2019\/2088 rendelet\u00e9t a p\u00e9nz\u00fcgyi szolg\u00e1ltat\u00e1si \u00e1gazatban a fenntarthat\u00f3s\u00e1ggal kapcsolatos k\u00f6zz\u00e9t\u00e9telekr\u0151l).<\/p><p>Ahogy az fent is l\u00e1that\u00f3, mentes\u00fclhetnek tov\u00e1bb\u00e1 a jelent\u00e9st\u00e9tel al\u00f3l az \u00f6sszevont (konszolid\u00e1lt) fenntarthat\u00f3s\u00e1gi jelent\u00e9st k\u00e9sz\u00edt\u0151 anyav\u00e1llalatok le\u00e1nyv\u00e1llalatai, amennyiben a le\u00e1nyv\u00e1llalatok \u00fczleti jelent\u00e9se \u00e9s az anyav\u00e1llalat csoportszint\u0171 fenntarthat\u00f3s\u00e1gi jelent\u00e9se megfelel az e t\u00f6rv\u00e9nyben meghat\u00e1rozott felt\u00e9teleknek. A mentes\u00fcl\u00e9si felt\u00e9telek egy r\u00e9sz\u00e9nek c\u00e9lja, hogy csoportszint\u0171 jelent\u00e9st\u00e9tel eset\u00e9n is biztos\u00edtsa a le\u00e1nyv\u00e1llalatra vonatkoz\u00f3 adatok \u00f6sszehasonl\u00edthat\u00f3s\u00e1g\u00e1t, m\u00e1sik r\u00e9sze pedig az anyav\u00e1llalat \u00e1ltal k\u00f6zz\u00e9tett jelent\u00e9sben szerepl\u0151 le\u00e1nyv\u00e1llalati adatok megismerhet\u0151s\u00e9g\u00e9t, az azokhoz val\u00f3 hozz\u00e1f\u00e9r\u00e9s\u00e9t k\u00edv\u00e1nja garant\u00e1lni.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-80f9905 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"80f9905\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4641fad\" data-id=\"4641fad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8d02ea elementor-widget elementor-widget-text-editor\" data-id=\"a8d02ea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>KI K\u00d6TELES \u00d6SSZEVONT (KONSZOLID\u00c1LT) FENNTARTHAT\u00d3S\u00c1GI JELENT\u00c9ST K\u00c9SZ\u00cdTENI?<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-03bd411 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03bd411\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7675bf\" data-id=\"b7675bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd56dd7 elementor-widget elementor-widget-text-editor\" data-id=\"cd56dd7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00d6sszevont (konszolid\u00e1lt) fenntarthat\u00f3s\u00e1gi jelent\u00e9s k\u00e9sz\u00edt\u00e9s\u00e9re az az anyav\u00e1llalat k\u00f6teles, aki \u00f6sszevont (konszolid\u00e1lt) \u00e9ves besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9re k\u00f6teles \u00e9s teljes\u00edti a magyarorsz\u00e1gi v\u00e1llalkoz\u00f3kra meghat\u00e1rozott felt\u00e9teleket (ld. a Fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9telre k\u00f6telezett v\u00e1llalkoz\u00f3k t\u00e1bl\u00e1zat 1. oszlop\u00e1t).<\/p><p>Az anyav\u00e1llalat akkor mentes\u00fclhet e k\u00f6telezetts\u00e9ge al\u00f3l, ha maga \u00e9s le\u00e1nyv\u00e1llalat is (le\u00e1nyv\u00e1llalataival egy\u00fctt) szerepel f\u00f6l\u00e9rendelt anyav\u00e1llalat\u00e1nak a fenntarthat\u00f3s\u00e1gi besz\u00e1mol\u00e1si standardoknak megfelel\u0151en elk\u00e9sz\u00edtett fenntarthat\u00f3s\u00e1gi jelent\u00e9s\u00e9ben.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e46c91f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e46c91f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40b3d6d\" data-id=\"40b3d6d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c31232e elementor-widget elementor-widget-text-editor\" data-id=\"c31232e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>MIKORT\u00d3L KELL FENNTARTHAT\u00d3S\u00c1GI JELENT\u00c9ST K\u00c9SZ\u00cdTENI?<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21a602f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21a602f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93b9bab\" data-id=\"93b9bab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-742ddd8 elementor-widget elementor-widget-text-editor\" data-id=\"742ddd8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A t\u00f6rv\u00e9ny l\u00e9pcs\u0151zetes hat\u00e1lybal\u00e9p\u00e9st \u00edr el\u0151, az al\u00e1bbiak szerint:<\/p><p><a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG2.png\"><img decoding=\"async\" class=\"alignnone wp-image-4684\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG2-300x163.png\" alt=\"Fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9g hat\u00e1lya\" width=\"1200\" height=\"653\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG2-300x163.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG2-1024x557.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG2-768x418.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG2-1536x836.png 1536w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG2-2048x1114.png 2048w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b178259 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b178259\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60d73ab\" data-id=\"60d73ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bab9b3f elementor-widget elementor-widget-spacer\" data-id=\"bab9b3f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bede292 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bede292\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-058d772\" data-id=\"058d772\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a80378 elementor-widget elementor-widget-text-editor\" data-id=\"8a80378\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>(A sz\u00e1mviteli tv. szerint a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 gazd\u00e1lkod\u00f3 az a gazd\u00e1lkod\u00f3, amelynek \u00e1truh\u00e1zhat\u00f3 \u00e9rt\u00e9kpap\u00edrjait az Eur\u00f3pai Gazdas\u00e1gi T\u00e9rs\u00e9g valamely \u00e1llam\u00e1nak szab\u00e1lyozott piac\u00e1n keresked\u00e9sre befogadt\u00e1k, illetve amelyet jogszab\u00e1ly k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3nak min\u0151s\u00edt.)<\/p><p>A kis m\u00e9ret\u0171 \u00e9s nem \u00f6sszetett int\u00e9zm\u00e9nyek defin\u00edci\u00f3j\u00e1t <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/HTML\/?uri=CELEX:02013R0575-20240101\">az 575\/2013\/EU rendelet 4. cikk (1) bekezd\u00e9s\u00e9nek 145. pontj\u00e1ban<\/a> tal\u00e1ljuk, m\u00edg a z\u00e1rt biztos\u00edt\u00f3k \u00e9s z\u00e1rt viszontbiztos\u00edt\u00f3k fogalm\u00e1t <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/HTML\/?uri=CELEX:32009L0138#d1e2556-1-1\">a Szolvencia II. ir\u00e1nyelv 13. cikk\u00e9nek 2. \u00e9s 5. pontja<\/a> hat\u00e1rozza meg.<\/p><p>Harmadik orsz\u00e1gok joga alatt bejegyzett v\u00e1llalkoz\u00e1sokra a jogszab\u00e1ly k\u00f6zvetlen hat\u00e1lya nem terjed ki. Amennyiben azonban a harmadik orsz\u00e1gbeli v\u00e1llalkoz\u00e1s Magyarorsz\u00e1gon le\u00e1nyv\u00e1llalattal vagy jelent\u0151s bev\u00e9telt termel\u0151 fi\u00f3kteleppel rendelkezik \u00e9s az Eur\u00f3pai Uni\u00f3 ter\u00fclet\u00e9n a megel\u0151z\u0151 mindk\u00e9t \u00fczleti \u00e9vben nett\u00f3 \u00e1rbev\u00e9tele meghaladta a 150 milli\u00f3 eur\u00f3t \u00e9vente, \u00fagy magyarorsz\u00e1gi le\u00e1nyv\u00e1llalata vagy fi\u00f3ktelepe k\u00f6teles fenntarthat\u00f3s\u00e1gi jelent\u00e9s\u00e9be a harmadik orsz\u00e1gbeli anyav\u00e1llalatot is szerepeltetni.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2d1456 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2d1456\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0431958\" data-id=\"0431958\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3cdeba elementor-widget elementor-widget-text-editor\" data-id=\"b3cdeba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Mit tartalmazzon a fenntarthat\u00f3s\u00e1gi jelent\u00e9s?<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb63535 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb63535\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-b74f077\" data-id=\"b74f077\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e8e448c elementor-widget elementor-widget-text-editor\" data-id=\"e8e448c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A fenntarthat\u00f3s\u00e1gi jelent\u00e9snek tartalmaznia kell a v\u00e1llalkoz\u00f3 tev\u00e9kenys\u00e9g\u00e9vel kapcsolatos fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sekre vonatkoz\u00f3 adatokat \u00e9s inform\u00e1ci\u00f3kat, ide \u00e9rtve \u2013 a teljess\u00e9g ig\u00e9nye n\u00e9lk\u00fcl \u2013 a v\u00e1llalkoz\u00f3 \u00fczleti modellj\u00e9nek, strat\u00e9gi\u00e1j\u00e1nak \u00f6sszef\u00fcgg\u00e9seit a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sekkel, kl\u00edmac\u00e9lokkal, a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9ssel kapcsolatos feladat- \u00e9s felel\u0151ss\u00e9gi k\u00f6r\u00f6ket, fenntarthat\u00f3s\u00e1gi kock\u00e1zatokat, lehet\u0151s\u00e9geket \u00e9s k\u00e1ros hat\u00e1sokat, valamint az ezek kezel\u00e9s\u00e9t c\u00e9lz\u00f3 eszk\u00f6z\u00f6ket \u00e9s azok hat\u00e9konys\u00e1g\u00e1t.<\/p><p>A fenntarthat\u00f3s\u00e1gi jelent\u00e9s tartalm\u00e1n\u00e1l is alkalmazand\u00f3 az \u00e9rt\u00e9kl\u00e1nc-elv, azaz a fenntarthat\u00f3s\u00e1gi jelent\u00e9snek tartalmaznia kell a v\u00e1llalkoz\u00f3 saj\u00e1t m\u0171veletein t\u00fal az \u00e9rt\u00e9kl\u00e1nc\u00e1ra vonatkoz\u00f3 inform\u00e1ci\u00f3kat, bele\u00e9rtve term\u00e9keit \u00e9s szolg\u00e1ltat\u00e1sait, \u00fczleti kapcsolatait \u00e9s ell\u00e1t\u00e1si l\u00e1nc\u00e1t.<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0fb4a20\" data-id=\"0fb4a20\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-077ffb4 elementor-widget elementor-widget-text-editor\" data-id=\"077ffb4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az \u00f6sszevont \u00e9s v\u00e1llalatcsoportra vonatkoz\u00f3an k\u00e9sz\u00edtend\u0151 egy\u00e9b fenntarthat\u00f3s\u00e1gi jelent\u00e9seknek a v\u00e1llalkoz\u00f3ra vonatkoz\u00f3 inform\u00e1ci\u00f3kon t\u00fal tartalmaznia kell a csoportszint\u0171, vagy a csoport egyes tagjaira vonatkoz\u00f3 inform\u00e1ci\u00f3kat is az \u00f6sszevont (konszolid\u00e1lt) fenntarthat\u00f3s\u00e1gi jelent\u00e9sre \u00e9s az uni\u00f3s tag\u00e1llam jog\u00e1nak a hat\u00e1lya al\u00e1 nem tartoz\u00f3 v\u00e1llalkoz\u00e1sok fenntarthat\u00f3s\u00e1gi jelent\u00e9s\u00e9re ir\u00e1nyad\u00f3 szab\u00e1lyok szerint.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ebf4bcd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebf4bcd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ebf548\" data-id=\"7ebf548\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07010db elementor-widget elementor-widget-text-editor\" data-id=\"07010db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fontos, hogy a fenntarthat\u00f3s\u00e1gi jelent\u00e9snek tartalmaznia kell, amennyiben az inform\u00e1ci\u00f3 jelleg\u00e9b\u0151l ad\u00f3d\u00f3an relev\u00e1ns, a r\u00f6vid, k\u00f6z\u00e9p- \u00e9s hossz\u00fa t\u00e1v\u00fa id\u0151horizontokra vonatkoz\u00f3 inform\u00e1ci\u00f3kat is. Ez a k\u00f6vetelm\u00e9ny a fenntarthat\u00f3s\u00e1gi elv\u00e1r\u00e1sok, c\u00e9lok jelleg\u00e9re tekintettel k\u00f6nnyen \u00e9rthet\u0151.<\/p><p>Mi hagyhat\u00f3 ki a fenntarthat\u00f3s\u00e1gi jelent\u00e9sb\u0151l? A t\u00f6rv\u00e9ny az al\u00e1bb esetekben enged elt\u00e9r\u00e9st a k\u00f6telez\u0151 tartalmi elemekt\u0151l:<\/p><ul><li>olyan inform\u00e1ci\u00f3k eset\u00e9n, amelyek k\u00f6zz\u00e9t\u00e9tele a v\u00e1llalkoz\u00f3 \u00fczleti \u00e9rdek\u00e9t s\u00e9rten\u00e9, felt\u00e9ve, hogy a v\u00e1llalkoz\u00f3 \u00fcgyviteli, \u00fcgyvezet\u0151 szervei \u00e9s fel\u00fcgyel\u0151 test\u00fcletei ezt megfelel\u0151en megindokolj\u00e1k \u00e9s a kihagy\u00e1s nem befoly\u00e1solja a v\u00e1llalkoz\u00f3 fejl\u0151d\u00e9s\u00e9nek, teljes\u00edtm\u00e9ny\u00e9nek \u00e9s helyzet\u00e9nek, valamint tev\u00e9kenys\u00e9gei hat\u00e1s\u00e1nak helyes \u00e9s elfogulatlan meg\u00e9rt\u00e9s\u00e9t,<br \/><br \/><\/li><li>a v\u00e1llalkoz\u00f3k bizonyos csoportj\u00e1n\u00e1l (a m\u00e9ret\u00e9n\u00e9l fogva jelent\u00e9st\u00e9telre nem k\u00f6teles, de szab\u00e1lyozott piacon jegyzett v\u00e1llalkoz\u00f3k, kism\u00e9ret\u0171 \u00e9s nem \u00f6sszetett int\u00e9zm\u00e9nyek, z\u00e1rt biztos\u00edt\u00f3k \u00e9s z\u00e1rt viszontbiztos\u00edt\u00f3k), akik a fenntarthat\u00f3s\u00e1gi jelent\u00e9s\u00fcket az \u00e1ltal\u00e1nos szab\u00e1lyokhoz k\u00e9pest korl\u00e1tozott tartalommal k\u00e9sz\u00edthetik el, \u00e9s<br \/><br \/><\/li><li>kihagyhat\u00f3k azok a harmadik szem\u00e9lyt\u0151l (harmadik orsz\u00e1gbeli anyav\u00e1llalatt\u00f3l, illetve a v\u00e1llalkoz\u00f3 \u00e9rt\u00e9kl\u00e1nc\u00e1nak tagjait\u00f3l) sz\u00e1rmaz\u00f3 inform\u00e1ci\u00f3k, amiket egyszer\u0171en nem bocs\u00e1tottak a v\u00e1llalkoz\u00f3 rendelkez\u00e9s\u00e9re, amely esetben erre a fenntarthat\u00f3s\u00e1gi jelent\u00e9sben a v\u00e1llalkoz\u00f3nak a t\u00f6rv\u00e9nyben el\u0151\u00edrt m\u00f3don utalni kell.<\/li><\/ul>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4ed95b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4ed95b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-15d1201\" data-id=\"15d1201\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5cddd0 elementor-widget elementor-widget-text-editor\" data-id=\"d5cddd0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A fenntarthat\u00f3s\u00e1gi jelent\u00e9st a fenntarthat\u00f3s\u00e1gi besz\u00e1mol\u00e1si standardoknak megfelel\u0151en kell elk\u00e9sz\u00edteni. A fenntarthat\u00f3s\u00e1gi besz\u00e1mol\u00e1si standardok, azaz ESRS-ek a Bizotts\u00e1g \u00e1ltal a 2013\/34\/EU ir\u00e1nyelv alapj\u00e1n elfogadott hivatalos standardok, amelyek differenci\u00e1ltan hat\u00e1rozz\u00e1k meg a jelent\u00e9sek tartalm\u00e1t a v\u00e1llalkoz\u00f3k, a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok, illetve a harmadik orsz\u00e1gbeli v\u00e1llalkoz\u00e1sok r\u00e9sz\u00e9re. A standardokat az EFRAG k\u00e9sz\u00edti el\u0151.<\/p><p>Az egyes v\u00e1llalkoz\u00e1sok az al\u00e1bbi ESRS-ek alapj\u00e1n k\u00f6telesek elk\u00e9sz\u00edteni fenntarthat\u00f3s\u00e1gi jelent\u00e9s\u00fcket:<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-38e109f\" data-id=\"38e109f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1f2f1a elementor-widget elementor-widget-text-editor\" data-id=\"d1f2f1a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az <strong>EFRAG<\/strong> egy belga jog alatt l\u00e9trehozott nemzetk\u00f6zi szervezet, amit a CSRD ruh\u00e1zott fel az ESRS-ek el\u0151k\u00e9sz\u00edt\u00e9s\u00e9re vonatkoz\u00f3 technikai feladatokkal. Az EFRAG a v\u00e1llalkoz\u00e1sokra ir\u00e1nyad\u00f3 standardok 2023 j\u00faliusi elfogad\u00e1sa ut\u00e1n a KKV szektorra ir\u00e1nyad\u00f3 standardok tervezet\u00e9t is k\u00f6zz\u00e9tette. A szektor-specifikus \u00e9s harmadik orsz\u00e1gbeli v\u00e1llalkoz\u00e1sok \u00e1ltal alkalmazand\u00f3 standardok kidolgoz\u00e1s\u00e1ra ir\u00e1nyad\u00f3, 2024 j\u00faniusi hat\u00e1rid\u0151 viszont m\u00f3dosul, azok megjelen\u00e9se k\u00e9s\u0151bbi id\u0151pontban v\u00e1rhat\u00f3.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c221732 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c221732\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ac2a7ad\" data-id=\"ac2a7ad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d2cf99 elementor-widget elementor-widget-text-editor\" data-id=\"6d2cf99\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG3.png\"><img decoding=\"async\" class=\"alignnone wp-image-4685\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG3-300x77.png\" alt=\"Az egyes v\u00e1llalkoz\u00f3kra ir\u00e1nyad\u00f3 eur\u00f3pai fenntarthat\u00f3s\u00e1gi besz\u00e1mol\u00e1si standardok\" width=\"1200\" height=\"309\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG3-300x77.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG3-1024x264.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG3-768x198.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG3-1536x396.png 1536w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG3-2048x528.png 2048w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a02ecd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a02ecd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-224f254\" data-id=\"224f254\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f12668 elementor-widget elementor-widget-spacer\" data-id=\"5f12668\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f001b2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f001b2e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f740305\" data-id=\"f740305\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6662cb8 elementor-widget elementor-widget-text-editor\" data-id=\"6662cb8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A BIZONYOSS\u00c1GI V\u00c9LEM\u00c9NY<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e99c876 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e99c876\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-ec664fe\" data-id=\"ec664fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22c3188 elementor-widget elementor-widget-text-editor\" data-id=\"22c3188\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A fenntarthat\u00f3s\u00e1gi jelent\u00e9sr\u0151l \u00e9s az \u00f6sszevont (konszolid\u00e1lt) fenntarthat\u00f3s\u00e1gi jelent\u00e9sr\u0151l a fenntarthat\u00f3s\u00e1gi min\u0151s\u00edt\u00e9ssel rendelkez\u0151 k\u00f6nyvvizsg\u00e1l\u00f3, k\u00f6nyvvizsg\u00e1l\u00f3 c\u00e9g v\u00e9lem\u00e9nyt ad, amelyben meg\u00e1llap\u00edtja, hogy a fenntarthat\u00f3s\u00e1gi jelent\u00e9s teljes\u00edti-e a sz\u00e1mviteli t\u00f6rv\u00e9ny fenntarthat\u00f3s\u00e1gi jelent\u00e9sre vonatkoz\u00f3 el\u0151\u00edr\u00e1sait, bele\u00e9rtve a fenntarthat\u00f3s\u00e1gi jelent\u00e9s fenntarthat\u00f3s\u00e1gi besz\u00e1mol\u00e1si standardoknak\u00a0<span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">val\u00f3 megfelel\u00e9s\u00e9t, a v\u00e1llalkoz\u00f3 \u00e1ltal az eml\u00edtett fenntarthat\u00f3s\u00e1gi besz\u00e1mol\u00e1si standardoknak megfelel\u0151en jelentett inform\u00e1ci\u00f3k azonos\u00edt\u00e1s\u00e1ra szolg\u00e1l\u00f3 folyamatot \u00e9s a fenntarthat\u00f3s\u00e1gi jelent\u00e9s megjel\u00f6l\u00e9s\u00e9re vonatkoz\u00f3 k\u00f6vetelm\u00e9ny teljes\u00edt\u00e9s\u00e9t, valamint, hogy teljes\u00edti-e az (EU) 2020\/852 rendelet 8. cikk\u00e9ben szerepl\u0151 besz\u00e1mol\u00e1si k\u00f6vetelm\u00e9nyeket a v\u00e1llalkoz\u00e1sok tev\u00e9kenys\u00e9g\u00e9vel \u00f6sszef\u00fcgg\u00e9sben.\u00a0A k\u00f6nyvvizsg\u00e1l\u00f3 a bizonyoss\u00e1gi v\u00e9lem\u00e9ny mellett bizonyoss\u00e1gi jelent\u00e9st is kibocs\u00e1t, melynek tartalm\u00e1t a sz\u00e1mviteli tv. szint\u00e9n meghat\u00e1rozza.<\/span><\/p><p>Az ESG t\u00f6rv\u00e9ny a Magyar K\u00f6nyvvizsg\u00e1l\u00f3i Kamar\u00e1r\u00f3l, a k\u00f6nyvvizsg\u00e1l\u00f3i tev\u00e9kenys\u00e9gr\u0151l, valamint a k\u00f6nyvvizsg\u00e1l\u00f3i k\u00f6zfel\u00fcgyeletr\u0151l sz\u00f3l\u00f3 2007. \u00e9vi LXXV. t\u00f6rv\u00e9nyt is m\u00f3dos\u00edtotta, hogy annak rendelkez\u00e9sei megfelel\u0151en reflekt\u00e1ljanak a sz\u00e1mviteli t\u00f6rv\u00e9nyben a fenntarthat\u00f3s\u00e1gi jelent\u00e9ssel, bizonyoss\u00e1gi v\u00e9lem\u00e9nnyel \u00e9s bizonyoss\u00e1gi jelent\u00e9ssel kapcsolatos k\u00f6nyvvizsg\u00e1l\u00f3i feladatokra.<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-9155f19\" data-id=\"9155f19\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a1503b elementor-widget elementor-widget-text-editor\" data-id=\"0a1503b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A korl\u00e1tozott bizonyoss\u00e1g<\/strong><\/p><p>A k\u00f6nyvvizsg\u00e1l\u00f3 a fenntarthat\u00f3s\u00e1gi jelent\u00e9ssel \u00fan. korl\u00e1tozott bizonyoss\u00e1gon alapul\u00f3 bizonyoss\u00e1gi v\u00e9lem\u00e9nyt k\u00f6teles ki\u00e1ll\u00edtani. A korl\u00e1tozott bizonyoss\u00e1g \u2013 a nemzetk\u00f6zi k\u00f6nyvvizsg\u00e1lati standardokkal \u00f6sszhangban \u2013 egyfajta negat\u00edv bizonyoss\u00e1gi \u00e1ll\u00edt\u00e1s, azaz a k\u00f6nyvvizsg\u00e1l\u00f3 arr\u00f3l nyilatkozik, hogy a v\u00e9grehajtott elj\u00e1r\u00e1sok \u00e9s a megszerzett bizony\u00edt\u00e9kok alapj\u00e1n jutott-e a tudom\u00e1s\u00e1ra olyan k\u00e9rd\u00e9s, ami alapj\u00e1n a fenntarthat\u00f3s\u00e1gi jelent\u00e9sben foglaltak l\u00e9nyeges hib\u00e1s \u00e1ll\u00edt\u00e1st tartalmaznak.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de069a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de069a5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-773c10a\" data-id=\"773c10a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db093b9 elementor-widget elementor-widget-text-editor\" data-id=\"db093b9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A FENNTARTHAT\u00d3S\u00c1GI JELENT\u00c9SEK K\u00d6ZZ\u00c9T\u00c9TELE<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2d91ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2d91ff\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-844f231\" data-id=\"844f231\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3185fd7 elementor-widget elementor-widget-text-editor\" data-id=\"3185fd7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A fenntarthat\u00f3s\u00e1gi jelent\u00e9seket a v\u00e1llalkoz\u00f3k elektronikusan k\u00f6telesek elk\u00e9sz\u00edteni \u00e9s \u2013 f\u0151szab\u00e1ly szerint \u2013 az \u00fczleti terv r\u00e9szek\u00e9nt a p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3ra ir\u00e1nyad\u00f3 szab\u00e1lyok szerint let\u00e9tbe helyezni \u00e9s k\u00f6zz\u00e9tenni. A v\u00e1llalkoz\u00f3k a fentarthat\u00f3s\u00e1gi jelent\u00e9s\u00fcket tartalmaz\u00f3 \u00fczleti terv\u00fcket emellett k\u00f6telesek honlapjukon k\u00f6zz\u00e9tenni vagy \u2013 honlap hi\u00e1ny\u00e1ban \u2013 k\u00e9r\u00e9sre ingyenesen, elektronikus form\u00e1ban rendelkez\u00e9sre bocs\u00e1tani.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f29d00d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f29d00d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-efe6105\" data-id=\"efe6105\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e4092e elementor-widget elementor-widget-text-editor\" data-id=\"5e4092e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline\"><strong><i>ESG besz\u00e1mol\u00f3<\/i><\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2271863 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2271863\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f33f9c\" data-id=\"1f33f9c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c55e8c elementor-widget elementor-widget-text-editor\" data-id=\"8c55e8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Kik k\u00f6telesek ESG besz\u00e1mol\u00f3t k\u00e9sz\u00edteni?<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c7526c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c7526c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6541660\" data-id=\"6541660\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-275d9de elementor-widget elementor-widget-text-editor\" data-id=\"275d9de\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A t\u00f6rv\u00e9ny el\u0151\u00edrja, hogy v\u00e1llalkoz\u00e1sok \u00e9vente ESG besz\u00e1mol\u00f3t kell k\u00e9sz\u00edtsenek az el\u0151z\u0151 \u00fczleti \u00e9v\u00fck fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geinek teljes\u00edt\u00e9s\u00e9r\u0151l, amelyet ESG tan\u00fas\u00edt\u00f3val k\u00f6telesek audit\u00e1ltatni.<\/p>\n<p>De kik is ezek a v\u00e1llalkoz\u00e1sok? <span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">Az \u00e1tvil\u00e1g\u00edt\u00e1si \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9geket el\u0151\u00edr\u00f3 rendelkez\u00e9seknek az al\u00e1bbi v\u00e1llalkoz\u00e1sok k\u00f6telesek megfelelni:&nbsp; (<\/span><a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/01\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-hatalyba-lepett-az-uj-esg-torveny\/\" target=\"_blank\">r\u00e9szletes ismertet\u00e9s cikksorozatunk els\u0151 r\u00e9sz\u00e9ben tal\u00e1lhat\u00f3<\/a><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">)<\/span><\/p>\n<ul>\n<li>Egyr\u00e9szt ide tartoznak az el\u0151\u00edrt krit\u00e9riumoknak megfelel\u0151, <strong>k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 gazd\u00e1lkod\u00f3nak min\u0151s\u00fcl\u0151<\/strong>, vagyis l\u00e9nyeg\u00e9ben t\u0151zsd\u00e9n jegyzett <strong>nagyv\u00e1llalkoz\u00e1sok<\/strong>;\n<\/li>\n<li>M\u00e1sr\u00e9szt v\u00e1llalkoz\u00e1snak min\u0151s\u00fclnek a t\u00f6rv\u00e9nyi felt\u00e9teleknek eleget tev\u0151 tov\u00e1bbi <strong>nagyv\u00e1llalkoz\u00e1sok<\/strong>;\n<\/li>\n<li><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">V\u00e9g\u00fcl a v\u00e1llalkoz\u00e1sok harmadik csoportj\u00e1t a <\/span><strong style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 gazd\u00e1lkod\u00f3nak min\u0151s\u00fcl\u0151<\/strong><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">, teh\u00e1t tulajdonk\u00e9ppen a t\u0151zsd\u00e9n jegyzett <\/span><strong style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok;<br><\/strong><p><\/p>\n<p><strong style=\"font-size: 16px;background-color: var(--ast-global-color-5)\"><\/strong><\/p>\n<\/li>\n<li><strong style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">&nbsp;<\/strong><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">L\u00e9nyeges, hogy a v\u00e1llalkoz\u00e1sokon t\u00fal azok az <\/span><strong style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">egy\u00e9b szervezetek<\/strong><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\"> is k\u00f6telesek betartani a t\u00f6rv\u00e9ny rendelkez\u00e9seit, amelyek az ESG adatszolg\u00e1ltat\u00e1st \u00f6nk\u00e9nt vagy szerz\u0151d\u00e9sben v\u00e1llalj\u00e1k, vagy sz\u00e1mukra azt jogszab\u00e1ly teszi k\u00f6telez\u0151v\u00e9.<\/span><\/li>\n<\/ul>\n<p>Kiemelend\u0151, hogy amennyiben ez ut\u00f3bbi \u00fan. egy\u00e9b szervezetek az ESG adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g\u00fcknek ESG besz\u00e1mol\u00f3 \u00fatj\u00e1n tesznek eleget, akkor a v\u00e1llalkoz\u00e1sokra vonatkoz\u00f3 szab\u00e1lyokat kell r\u00e1juk alkalmazni. Ha azonban nem ESG besz\u00e1mol\u00f3val tesznek eleget e k\u00f6telezetts\u00e9g\u00fcknek akkor nem alkalmazand\u00f3ak a v\u00e1llalkoz\u00e1sok k\u00f6telezetts\u00e9geir\u0151l, valamint a tan\u00fas\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 fejezetek, amellyel a t\u00f6rv\u00e9ny sz\u00e1mottev\u0151en cs\u00f6kkenti az ezen szervezeteket terhel\u0151 k\u00f6telezetts\u00e9geket.&nbsp;&nbsp;<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-edcb0b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"edcb0b6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7dbda5\" data-id=\"e7dbda5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a861890 elementor-widget elementor-widget-text-editor\" data-id=\"a861890\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Mikor kell elk\u00e9sz\u00edteni \u00e9s k\u00f6zz\u00e9tenni az ESG besz\u00e1mol\u00f3kat?<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f9fa20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f9fa20\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-896c69c\" data-id=\"896c69c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d61203b elementor-widget elementor-widget-text-editor\" data-id=\"d61203b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az ESG besz\u00e1mol\u00f3t a v\u00e1llalkoz\u00e1soknak az \u00fczleti \u00e9v v\u00e9g\u00e9t k\u00f6vet\u0151 hat h\u00f3napon bel\u00fcl ingyenesen \u00e9s nyilv\u00e1nosan kell hozz\u00e1f\u00e9rhet\u0151v\u00e9 tenni\u00fck a honlapjukon. Az egyes v\u00e1llalkoz\u00e1si kateg\u00f3ri\u00e1kra n\u00e9zve azonban elt\u00e9r\u0151 szab\u00e1lyokat \u00e1llap\u00edt meg a t\u00f6rv\u00e9ny az els\u0151 ESG besz\u00e1mol\u00f3 elk\u00e9sz\u00edt\u00e9se \u00e9s k\u00f6zz\u00e9t\u00e9tele tekintet\u00e9ben.<\/p><p><a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG4.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4686\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG4-300x64.png\" alt=\"MIKOR KELL ELK\u00c9SZ\u00cdTENI \u00c9S K\u00d6ZZ\u00c9TENNI AZ ESG BESZ\u00c1MOL\u00d3KAT?\" width=\"1200\" height=\"255\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG4-300x64.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG4-1024x218.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG4-768x163.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG4-1536x327.png 1536w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/ESG4-2048x435.png 2048w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-246818e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"246818e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fda7fe1\" data-id=\"fda7fe1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e80285 elementor-widget elementor-widget-spacer\" data-id=\"6e80285\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9365a19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9365a19\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-675be23\" data-id=\"675be23\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a76af6 elementor-widget elementor-widget-text-editor\" data-id=\"3a76af6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A t\u00f6rv\u00e9ny el\u0151\u00edrja, hogy els\u0151 alkalommal a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 gazd\u00e1lkod\u00f3nak min\u0151s\u00fcl\u0151 nagyv\u00e1llalkoz\u00e1soknak, valamint a t\u00f6rv\u00e9nyi krit\u00e9riumoknak megfelel\u0151 tov\u00e1bbi nagyv\u00e1llalkoz\u00e1soknak fel kell t\u00f6lteni\u00fck az ESG besz\u00e1mol\u00f3jukat az ESG menedzsmentplatformra, amelyet k\u00f6vet\u0151en nem tan\u00fas\u00edt\u00e1sra, hanem egy el\u0151auditra ker\u00fcl sor, \u00e9s sem az ESG besz\u00e1mol\u00f3, sem az el\u0151audit eredm\u00e9nye nem v\u00e1lik majd nyilv\u00e1noss\u00e1, illetve nem ker\u00fcl k\u00f6zz\u00e9t\u00e9telre.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f28cdd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f28cdd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e8ee2d\" data-id=\"6e8ee2d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b78e4f3 elementor-widget elementor-widget-text-editor\" data-id=\"b78e4f3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Az ESG besz\u00e1mol\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9re vonatkoz\u00f3 fontosabb szab\u00e1lyok<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a773682 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a773682\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af5e7b8\" data-id=\"af5e7b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-332bd6d elementor-widget elementor-widget-text-editor\" data-id=\"332bd6d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az ESG besz\u00e1mol\u00f3 l\u00e9nyege, hogy abban a v\u00e1llalkoz\u00e1sok k\u00f6telesek felt\u00fcnteti tev\u00e9kenys\u00e9g\u00fcknek a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sekre gyakorolt hat\u00e1sai meg\u00e9rt\u00e9s\u00e9hez sz\u00fcks\u00e9ges inform\u00e1ci\u00f3kat, valamint azon inform\u00e1ci\u00f3kat, hogy a fenntarthat\u00f3s\u00e1gi \u00e9s t\u00e1rsadalmi k\u00e9rd\u00e9sek hogyan befoly\u00e1solj\u00e1k a v\u00e1llalkoz\u00e1sok fejl\u0151d\u00e9s\u00e9t, teljes\u00edtm\u00e9ny\u00e9t \u00e9s helyzet\u00e9t, tov\u00e1bb\u00e1 a t\u00e1rsadalommal val\u00f3 viszonyukat. A jogalkot\u00f3 szerint az ESG adatszolg\u00e1ltat\u00e1s \u00f6szt\u00f6nzi \u00e9s seg\u00edti a v\u00e1llalkoz\u00e1sokat a fenntarthat\u00f3s\u00e1gi c\u00e9lok kit\u0171z\u00e9s\u00e9ben, a fenntarthat\u00f3 m\u0171k\u00f6d\u00e9s \u00e9s t\u00e1rsadalmi felel\u0151ss\u00e9gv\u00e1llal\u00e1s m\u00e9r\u00e9s\u00e9ben, a fenntarthat\u00f3s\u00e1ggal kapcsolatos kock\u00e1zatok kezel\u00e9s\u00e9ben, valamint abban, hogy a v\u00e1llalkoz\u00e1sok mik\u00e9nt tudj\u00e1k \u00e9rt\u00e9kteremt\u0151 m\u00f3don kifejteni tev\u00e9kenys\u00e9g\u00fcket.<\/p><p>A t\u00f6rv\u00e9ny nagyvonalakban meghat\u00e1rozza az ESG besz\u00e1mol\u00f3 f\u0151bb tartalmi elemeit, \u00edgy a besz\u00e1mol\u00f3ban a v\u00e1llalkoz\u00e1snak fel kell t\u00fcntetnie az \u00e1tvil\u00e1g\u00edt\u00e1si folyamat\u00e1t, az azonos\u00edtott k\u00e1ros hat\u00e1sokat \u00e9s kock\u00e1zatokat, az ezek megel\u0151z\u00e9s\u00e9re, m\u00e9rs\u00e9kl\u00e9s\u00e9re vagy megsz\u00fcntet\u00e9s\u00e9re hozott int\u00e9zked\u00e9seket, ezek eredm\u00e9nyeit \u00e9s hat\u00e9konys\u00e1g\u00e1t, valamint a t\u00e1rsadalmi felel\u0151ss\u00e9gv\u00e1llal\u00e1s k\u00f6r\u00e9ben az \u00e9rintettek k\u00f6r\u00e9t \u00e9s a megtett int\u00e9zked\u00e9seket.<\/p><p>A r\u00e9szletes tartalmi k\u00f6vetelm\u00e9nyeket a Szab\u00e1lyozott Tev\u00e9kenys\u00e9gek Fel\u00fcgyeleti Hat\u00f3s\u00e1g\u00e1nak (SZTFH) eln\u00f6ke a gazdas\u00e1gfejleszt\u00e9s\u00e9rt felel\u0151s miniszter \u00e1ltal l\u00e9trehozott \u00e9s m\u0171k\u00f6dtetett Nemzeti ESG Tan\u00e1cs v\u00e9lem\u00e9ny\u00e9nek kik\u00e9r\u00e9s\u00e9vel, rendeletben \u00e1llap\u00edtja majd meg.<\/p><p>A v\u00e1llalkoz\u00e1soknak nem kell minden \u00e9rz\u00e9keny inform\u00e1ci\u00f3t megosztaniuk az ESG besz\u00e1mol\u00f3jukban, ugyanis egy kiv\u00e9telszab\u00e1ly lehet\u0151v\u00e9 teszi, hogy \u2013 hasonl\u00f3an a fenntarthat\u00f3s\u00e1gi jelent\u00e9shez \u2013 ESG besz\u00e1mol\u00f3jukb\u00f3l is kihagyj\u00e1k azokat az aktu\u00e1lis fejlem\u00e9nyekre, t\u00e1rgyal\u00e1s alatt \u00e1ll\u00f3 k\u00e9rd\u00e9sekre vonatkoz\u00f3 inform\u00e1ci\u00f3kat, amelyek k\u00f6zz\u00e9t\u00e9tele s\u00falyosan s\u00e9rten\u00e9 a v\u00e1llalkoz\u00e1s \u00fczleti \u00e9rdek\u00e9t. Ebben az esetben is csak akkor hagyhat\u00f3k ki ezek az inform\u00e1ci\u00f3k, ha a kihagy\u00e1st megfelel\u0151 indokol\u00e1s k\u00eds\u00e9ri \u00e9s a kihagy\u00e1s nem befoly\u00e1solja a v\u00e1llalkoz\u00e1s fejl\u0151d\u00e9s\u00e9nek, teljes\u00edtm\u00e9ny\u00e9nek, helyzet\u00e9nek \u00e9s tev\u00e9kenys\u00e9gei hat\u00e1s\u00e1nak helyes, elfogulatlan meg\u00e9rt\u00e9s\u00e9t.<\/p><p>Az ESG besz\u00e1mol\u00f3t magyar nyelven, elektronikus form\u00e1ban \u2013 az SZTFH \u00e1ltal m\u0171k\u00f6dtetett ESG menedzsmentplatform seg\u00edts\u00e9g\u00e9vel \u2013 kell elk\u00e9sz\u00edteni, \u00e9s azt a v\u00e1llalkoz\u00e1s \u00fcgyvezet\u0151 szerv\u00e9nek j\u00f3v\u00e1 kell hagynia. Az ESG besz\u00e1mol\u00f3t a v\u00e1llalkoz\u00e1s vagy az anyav\u00e1llalat k\u00e9pviselet\u00e9re jogosult szem\u00e9ly k\u00f6teles hiteles\u00edteni, vagyis legal\u00e1bb fokozott biztons\u00e1g\u00fa elektronikus al\u00e1\u00edr\u00e1ssal vagy b\u00e9lyegz\u0151vel \u00e9s id\u0151b\u00e9lyegz\u0151vel kell ell\u00e1tnia. Hangs\u00falyoznunk kell, hogy az ESG besz\u00e1mol\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9nek \u00f6sszetett folyamat\u00e1ban a v\u00e1llalkoz\u00e1sok nincsenek teljesen magukra utalva, hiszen ig\u00e9nybe vehetik az SZTFH \u00e1ltal nyilv\u00e1ntartott ESG tan\u00e1csad\u00f3 seg\u00edts\u00e9g\u00e9t.<\/p><p>El\u0151fordulhat, hogy egy v\u00e1llalkoz\u00e1s valamilyen okb\u00f3l nem tesz majd eleget az ESG adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g\u00e9nek, ilyenkor azonban a mulaszt\u00f3 v\u00e1llalkoz\u00e1snak sz\u00e1m\u00edtania kell arra, hogy az SZTFH p\u00e9nzb\u00edrs\u00e1got fog kiszabni vele szemben. Azt, hogy ez pontosan milyen \u00f6sszeg\u0171 b\u00edrs\u00e1got fog jelenteni, illetve, hogy a b\u00edrs\u00e1gol\u00e1si elj\u00e1r\u00e1snak mik lesznek a r\u00e9szletes szab\u00e1lyai, egyel\u0151re nem lehet tudni, ugyanis ezeket a k\u00e9rd\u00e9seket korm\u00e1nyrendelet fogja szab\u00e1lyozni.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f3210b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f3210b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1edeadd\" data-id=\"1edeadd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1336f9f elementor-widget elementor-widget-text-editor\" data-id=\"1336f9f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Az ESG besz\u00e1mol\u00f3 tan\u00fas\u00edt\u00e1sa \u00e9s nyilv\u00e1ntart\u00e1sa\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d179eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d179eb5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8800b3b\" data-id=\"8800b3b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-064e098 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"064e098\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A t\u00f6rv\u00e9ny el\u0151\u00edrja, hogy az elk\u00e9sz\u00fclt ESG besz\u00e1mol\u00f3kat a v\u00e1llalkoz\u00e1soknak k\u00f6telez\u0151en vizsg\u00e1latnak \u00e9s tan\u00fas\u00edt\u00e1snak kell al\u00e1vetni\u00fck. Az ESG besz\u00e1mol\u00f3k vizsg\u00e1lat\u00e1t \u00e9s tan\u00fas\u00edt\u00e1s\u00e1t kiz\u00e1r\u00f3lag olyan ESG tan\u00fas\u00edt\u00f3 \u2013 vagyis akkredit\u00e1lt megfelel\u0151s\u00e9g\u00e9rt\u00e9kel\u0151 szervezet \u2013 v\u00e9gezheti el, amely szerepel az SZTFH n\u00e9vjegyz\u00e9k\u00e9ben. A tan\u00fas\u00edt\u00e1si audit keret\u00e9ben az ESG tan\u00fas\u00edt\u00f3 azt vizsg\u00e1lja, hogy az ESG besz\u00e1mol\u00f3 megfelel-e azoknak a fenntarthat\u00f3s\u00e1gi szakmai szempontoknak, amelyeket az SZTFH eln\u00f6ke rendeletben hat\u00e1roz majd meg. Az ESG tan\u00fas\u00edt\u00f3k elj\u00e1r\u00e1s\u00e1nak r\u00e9szletes szab\u00e1lyait pedig korm\u00e1nyrendelet fogja majd meg\u00e1llap\u00edtani.<\/p><p>A tan\u00fas\u00edt\u00e1si audit elv\u00e9gz\u00e9s\u00e9re az ESG besz\u00e1mol\u00f3 k\u00e9zhezv\u00e9tel\u00e9t k\u00f6vet\u0151en maximum 45 nap \u00e1ll az ESG tan\u00fas\u00edt\u00f3 rendelkez\u00e9s\u00e9re. A tan\u00fas\u00edt\u00e1si folyamat a tan\u00fas\u00edt\u00e1si audit eredm\u00e9nyeit dokument\u00e1l\u00f3 jelent\u00e9ssel z\u00e1rul, amelyben, ha az ESG tan\u00fas\u00edt\u00f3 meg\u00e1llap\u00edtotta \u00e9s meger\u0151s\u00edtette az ESG besz\u00e1mol\u00f3 megfelel\u0151s\u00e9g\u00e9t, akkor egy magyar nyelv\u0171 bizonyoss\u00e1gi v\u00e9lem\u00e9nyt, vagyis ESG tan\u00fas\u00edtv\u00e1nyt ad ki. Az ESG tan\u00fas\u00edtv\u00e1ny tartalmazza az ESG tan\u00fas\u00edtv\u00e1ny kelt\u00e9t \u00e9s a tan\u00fas\u00edt\u00e1s \u00e9rv\u00e9nyess\u00e9gi idej\u00e9t is, tekintettel arra, hogy az ESG tan\u00fas\u00edtv\u00e1ny mindig csak korl\u00e1tozott ideig \u00e9rv\u00e9nyes. L\u00e9nyeges, hogy az ESG tan\u00fas\u00edt\u00f3 polg\u00e1ri jogi felel\u0151ss\u00e9ggel tartozik az elj\u00e1r\u00e1s\u00e1\u00e9rt, valamint a vizsg\u00e1lata sor\u00e1n tett meg\u00e1llap\u00edt\u00e1sok\u00e9rt.<\/p><p>A v\u00e1llalkoz\u00e1soknak a t\u00e1rgy\u00e9vi ESG besz\u00e1mol\u00f3juk tervezete tekintet\u00e9ben, az ESG menedzsmentplatformra t\u00f6rt\u00e9n\u0151 felt\u00f6lt\u00e9s el\u0151tt lehet\u0151s\u00e9g\u00fck van \u00fan. el\u0151auditot k\u00e9rni a nyilv\u00e1ntartott ESG tan\u00fas\u00edt\u00f3kt\u00f3l. Ez tulajdonk\u00e9ppen egy el\u0151zetes vagy kezdeti megfelel\u0151s\u00e9g-ellen\u0151rz\u00e9snek tekinthet\u0151, amely el\u0151seg\u00edtheti a hi\u00e1nyoss\u00e1gok, illetve ellentmond\u00e1sok beazonos\u00edt\u00e1s\u00e1t \u00e9s kijav\u00edt\u00e1s\u00e1t. Amennyiben az ESG tan\u00fas\u00edt\u00f3 a t\u00e1rgy\u00e9vi ESG besz\u00e1mol\u00f3tervezet, valamint a v\u00e1llalkoz\u00e1s el\u0151z\u0151 \u00e9vi c\u00e9ljai, v\u00e1llal\u00e1sai k\u00f6z\u00f6tt jelent\u0151s elt\u00e9r\u00e9st vagy ellentmond\u00e1st tapasztal, akkor az adott v\u00e1llalkoz\u00e1snak 30 napja van arra, hogy korrekci\u00f3s int\u00e9zked\u00e9seket hajtson v\u00e9gre, emellett \u00e1t kell dolgoznia az ESG besz\u00e1mol\u00f3j\u00e1nak tervezet\u00e9t. Abban az esetben, ha az el\u0151audit sor\u00e1n meg\u00e1llap\u00edt\u00e1st nyer, hogy az ESG besz\u00e1mol\u00f3tervezet megfelel az el\u0151z\u0151 \u00e9vi ESG besz\u00e1mol\u00f3 tartalm\u00e1nak, a v\u00e1llalkoz\u00e1s felt\u00f6lti az ESG besz\u00e1mol\u00f3t az ESG menedzsmentplatformra \u00e9s ezut\u00e1n ker\u00fclhet sor a t\u00e9nyleges tan\u00fas\u00edt\u00e1si auditra.<\/p><p>Annak \u00e9rdek\u00e9ben, hogy a fenntarthat\u00f3s\u00e1gi szempontrendszer v\u00e1llalkoz\u00e1sok \u00e1ltali alkalmaz\u00e1sa transzparens \u00e9s nyomon k\u00f6vethet\u0151 legyen, az SZTFH a v\u00e1llalkoz\u00e1sok \u00e1ltal k\u00e9sz\u00edtett ESG besz\u00e1mol\u00f3kr\u00f3l nyilv\u00e1ntart\u00e1st vezet, amely tartalmazza:<\/p><ul><li>a v\u00e1llalkoz\u00e1s nev\u00e9t, sz\u00e9khely\u00e9t,<\/li><li>a v\u00e1llalkoz\u00e1s ESG besz\u00e1mol\u00f3j\u00e1t,<\/li><li>az ESG besz\u00e1mol\u00f3 ESG tan\u00fas\u00edtv\u00e1ny\u00e1nak kelt\u00e9t \u00e9s \u00e9rv\u00e9nyess\u00e9gi idej\u00e9t, valamint<\/li><li>az ESG tan\u00fas\u00edt\u00f3 nev\u00e9t \u00e9s el\u00e9rhet\u0151s\u00e9g\u00e9t .<\/li><\/ul><p>A fentiek alapj\u00e1n l\u00e1that\u00f3, hogy a t\u00f6rv\u00e9ny mind a fenntarthat\u00f3s\u00e1gi jelent\u00e9s, mind az ESG besz\u00e1mol\u00f3 tekintet\u00e9ben egy \u00e1tfog\u00f3 \u00e9s komplex k\u00f6telezetts\u00e9grendszert \u00e1ll\u00edt fel a szab\u00e1lyoz\u00e1s hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra.<\/p><p><i>Cikksorozatunk k\u00f6vetkez\u0151, harmadik r\u00e9sz\u00e9ben azt mutatjuk majd be, hogy kik \u00e9s hogyan j\u00e1rulnak hozz\u00e1 az \u00faj ESG mechanizmus koordin\u00e1ci\u00f3j\u00e1hoz, ellen\u0151rz\u00e9s\u00e9hez \u00e9s t\u00e1mogat\u00e1s\u00e1hoz, seg\u00edtve ezzel a v\u00e1llalkoz\u00e1sokat abban, hogy hi\u00e1nytalanul eleget tudjanak tenni fenntarthat\u00f3s\u00e1gi k\u00f6telezetts\u00e9geiknek.\u00a0<\/i><\/p><p><a style=\"font-size: 16px\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/01\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-hatalyba-lepett-az-uj-esg-torveny\/\" target=\"_blank\" rel=\"noopener\"><b><u>Olvassa el a cikksorozat els\u0151 r\u00e9sz\u00e9t is, amelyben\u00a0\u00f6sszefoglaljuk az \u00faj jogszab\u00e1lyban el\u0151\u00edrt fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geket! &gt;&gt;<\/u><\/b><\/a><\/p><p><i>Szerz\u0151k: Gy\u00f6rfi-T\u00f3th P\u00e9ter, Dranovits D\u00f3ra, Hersz\u00e9nyi Andr\u00e1s<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f7bb8f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f7bb8f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c379b80\" data-id=\"c379b80\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0483d34 elementor-widget elementor-widget-spacer\" data-id=\"0483d34\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3a29c3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a29c3e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b4d5871\" data-id=\"b4d5871\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-825ec69 elementor-flip-box--direction-left elementor-flip-box--effect-flip elementor-widget elementor-widget-global elementor-global-3140 elementor-widget-flip-box\" data-id=\"825ec69\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__image\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/elementor\/thumbs\/Nevtelen-terv-10-pf2ui412t0glnrx3gqbv9tsywnt4koqo911zz141gw.png\" title=\"Gy\u00f6rfi-T\u00f3th P\u00e9ter\" alt=\"Gy\u00f6rfi-T\u00f3th P\u00e9ter\" loading=\"lazy\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\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<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\t\tPartner, <p>Projekt \u00e9s Restruktur\u00e1l\u00e1si csoportvezet\u0151,<br>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<a class=\"elementor-flip-box__layer elementor-flip-box__back\" href=\"mailto:peter.gyorfi-toth@dlapiper.com\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\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<div class=\"elementor-flip-box__layer__description\">\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<span class=\"elementor-flip-box__button elementor-button elementor-size-xs\">\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ba630de\" data-id=\"ba630de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b7daac elementor-flip-box--direction-left elementor-flip-box--effect-flip elementor-widget elementor-widget-global elementor-global-4681 elementor-widget-flip-box\" data-id=\"8b7daac\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__image\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/elementor\/thumbs\/DLA-Piper-Hungary-27-qielb8t8ged6hj3c6cegs567fuuo3fxn79htj99374.png\" title=\"Dr\u00e1novits D\u00f3ra\" alt=\"Dr\u00e1novits D\u00f3ra\" loading=\"lazy\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tDr\u00e1novits D\u00f3ra*\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<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\t\tSzenior \u00fcgyv\u00e9d, <p> az ESG szakter\u00fclet szakmai koordin\u00e1tora, <br> Projektfejleszt\u00e9si \u00e9s Restruktur\u00e1l\u00e1si csoport\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<a class=\"elementor-flip-box__layer elementor-flip-box__back\" href=\"mailto:dora.dranovits@dlapiper.com\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\tDr\u00e1novits D\u00f3ra\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<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tDr\u00e1novits D\u00f3ra t\u00f6bb, mint 15 \u00e9ves tapasztalattal rendelkezik az ingatlanfejleszt\u00e9s \u00e9s infrastrukt\u00fara-beruh\u00e1z\u00e1sok ter\u00fclet\u00e9n, melynek sor\u00e1n a projektek teljes \u00e9lettartam\u00e1ban, a tervez\u00e9st\u0151l az \u00fczemeltet\u00e9sig adott tan\u00e1csot \u00fcgyfeleinek, ide \u00e9rtve a szab\u00e1lyoz\u00e1si, beszerz\u00e9si \u00e9s finansz\u00edroz\u00e1si k\u00e9rd\u00e9seket is. D\u00f3ra szint\u00e9n jelent\u0151s tapasztalattal rendelkezik a strat\u00e9giai d\u00f6nt\u00e9shozatal, compliance \u00fcgyek, valamint a bels\u0151 folyamatok \u00e9s szab\u00e1lyzatok kialak\u00edt\u00e1s\u00e1nak jogi t\u00e1mogat\u00e1s\u00e1ban.\n\n\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<span class=\"elementor-flip-box__button elementor-button elementor-size-xs\">\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd46483 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd46483\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bf75aac\" data-id=\"bf75aac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-528a684\" data-id=\"528a684\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d599f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d599f1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0f7797\" data-id=\"b0f7797\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1ab66c elementor-widget elementor-widget-spacer\" data-id=\"a1ab66c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-731ea05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"731ea05\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5d4208\" data-id=\"b5d4208\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b32557 elementor-widget elementor-widget-text-editor\" data-id=\"7b32557\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Kapcsol\u00f3d\u00f3 tartalmaink ESG t\u00e9m\u00e1ban<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2335292f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2335292f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a31dfbc\" data-id=\"7a31dfbc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e799629 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-posts--show-avatar elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"5e799629\" data-element_type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5448 post type-post status-publish format-standard has-post-thumbnail hentry category-esg tag-esg-torveny-modositasok\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/06\/ujabb-konnyitesek-a-cegek-fenntarthatosagi-jelentesteteli-kotelezettsegeiben-elfogadtak-az-esg-torveny-es-a-szamviteli-torveny-modositasat\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"75\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny-300x75.jpg\" class=\"attachment-medium size-medium wp-image-5203\" alt=\"esg-torveny\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny-300x75.jpg 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny-1024x256.jpg 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny-768x192.jpg 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny.jpg 1200w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">ESG<\/div>\n\t\t\t\t<div class=\"elementor-post__avatar\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h4 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/06\/ujabb-konnyitesek-a-cegek-fenntarthatosagi-jelentesteteli-kotelezettsegeiben-elfogadtak-az-esg-torveny-es-a-szamviteli-torveny-modositasat\/\" target=&quot;_blank&quot;>\n\t\t\t\t\u00dajabb k\u00f6nny\u00edt\u00e9sek a c\u00e9gek fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben &#8211; 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<\/h4>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>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\t\t\t<div class=\"elementor-post__read-more-wrapper\">\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/06\/ujabb-konnyitesek-a-cegek-fenntarthatosagi-jelentesteteli-kotelezettsegeiben-elfogadtak-az-esg-torveny-es-a-szamviteli-torveny-modositasat\/\" aria-label=\"Read more about \u00dajabb k\u00f6nny\u00edt\u00e9sek a c\u00e9gek fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben &#8211; elfogadt\u00e1k az ESG t\u00f6rv\u00e9ny \u00e9s a sz\u00e1mviteli t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tTov\u00e1bb &gt;&gt;\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\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<article class=\"elementor-post elementor-grid-item post-5197 post type-post status-publish format-standard has-post-thumbnail hentry category-esg tag-esg-jelentesteteli-kotelezettsegek tag-esg-torveny tag-modositasi-javaslat\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/03\/ismet-valtozhat-az-esg-torveny-a-magyar-vallalkozasok-is-mentesulhetnek-az-esg-jelentesteteli-kotelezettsegek-alol\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"75\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny-300x75.jpg\" class=\"attachment-medium size-medium wp-image-5203\" alt=\"esg-torveny\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny-300x75.jpg 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny-1024x256.jpg 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny-768x192.jpg 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny.jpg 1200w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">ESG<\/div>\n\t\t\t\t<div class=\"elementor-post__avatar\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h4 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/03\/ismet-valtozhat-az-esg-torveny-a-magyar-vallalkozasok-is-mentesulhetnek-az-esg-jelentesteteli-kotelezettsegek-alol\/\" target=&quot;_blank&quot;>\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<\/h4>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>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\t\t\t<div class=\"elementor-post__read-more-wrapper\">\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/03\/ismet-valtozhat-az-esg-torveny-a-magyar-vallalkozasok-is-mentesulhetnek-az-esg-jelentesteteli-kotelezettsegek-alol\/\" aria-label=\"Read more about Ism\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\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tTov\u00e1bb &gt;&gt;\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\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<article class=\"elementor-post elementor-grid-item post-5166 post type-post status-publish format-standard has-post-thumbnail hentry category-esg tag-cbam tag-csddd tag-csrd tag-javaslatcsomag tag-modositas tag-omnibusz\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/03\/omnibusz-reszletesen-a-bizottsag-jelentesteteli-javaslatcsomagjarol\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"75\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/advocatus-header-43-300x75.png\" class=\"attachment-medium size-medium wp-image-5179\" alt=\"Omnibusz ESG\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/advocatus-header-43-300x75.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/advocatus-header-43-1024x256.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/advocatus-header-43-768x192.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/advocatus-header-43.png 1200w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">ESG<\/div>\n\t\t\t\t<div class=\"elementor-post__avatar\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h4 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/03\/omnibusz-reszletesen-a-bizottsag-jelentesteteli-javaslatcsomagjarol\/\" target=&quot;_blank&quot;>\n\t\t\t\tOmnibusz \u2013 R\u00e9szletesen a Bizotts\u00e1g jelent\u00e9st\u00e9teli javaslatcsomagj\u00e1r\u00f3l\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>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\t\t\t<div class=\"elementor-post__read-more-wrapper\">\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/03\/omnibusz-reszletesen-a-bizottsag-jelentesteteli-javaslatcsomagjarol\/\" aria-label=\"Read more about Omnibusz \u2013 R\u00e9szletesen a Bizotts\u00e1g jelent\u00e9st\u00e9teli javaslatcsomagj\u00e1r\u00f3l\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tTov\u00e1bb &gt;&gt;\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d264ba5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d264ba5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-677d135\" data-id=\"677d135\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1686f77 elementor-widget elementor-widget-spacer\" data-id=\"1686f77\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a6c1199 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"7a6c1199\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-narrow\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-46741726\" data-id=\"46741726\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14f05328 elementor-widget elementor-widget-text-editor\" data-id=\"14f05328\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\" style=\"font-size: 18px;font-style: normal;margin-bottom: 0px;line-height: 1\"><b>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<div class=\"elementor-element elementor-element-5ae62ce0 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5ae62ce0\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:hungary@dlapiper.com\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kapcsolatfelv\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-47b6556f\" data-id=\"47b6556f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ac20f28 elementor-widget elementor-widget-text-editor\" data-id=\"2ac20f28\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\" style=\"font-size: 18px;font-style: normal;margin-bottom: 0px;line-height: 1\"><b>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<div class=\"elementor-element elementor-element-6022d120 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6022d120\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.linkedin.com\/showcase\/dla-piper-hungary\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DLA 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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Az Orsz\u00e1ggy\u0171l\u00e9s 2023. december\u00e9ben elfogadta a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gr\u0151l \u00e9s fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt, amelynek az \u00e9rintett v\u00e1llalkoz\u00e1sokra ir\u00e1nyad\u00f3 fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si, valamint jelent\u00e9st\u00e9teli \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9geket meg\u00e1llap\u00edt\u00f3 rendelkez\u00e9sei m\u00e1r 2024. janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyosak.<\/p>\n","protected":false},"author":810,"featured_media":4567,"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 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