{"id":4696,"date":"2024-02-08T17:08:43","date_gmt":"2024-02-08T16:08:43","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=4696"},"modified":"2024-02-13T08:52:05","modified_gmt":"2024-02-13T07:52:05","slug":"torvenyi-kotelezettseg-lett-a-fenntarthatosag-az-uj-hazai-esg-szabalyozas-lenyeges-szereploi","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-az-uj-hazai-esg-szabalyozas-lenyeges-szereploi\/","title":{"rendered":"T\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9g lett a fenntarthat\u00f3s\u00e1g: az \u00faj hazai ESG szab\u00e1lyoz\u00e1s l\u00e9nyeges szerepl\u0151i"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4696\" class=\"elementor elementor-4696\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-804f33d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"804f33d\" 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-a49270e\" data-id=\"a49270e\" 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-a1f4665 elementor-widget elementor-widget-spacer\" data-id=\"a1f4665\" 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-fb5ca47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb5ca47\" 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-2b5486a\" data-id=\"2b5486a\" 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-9662f6c elementor-widget elementor-widget-text-editor\" data-id=\"9662f6c\" 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 hazai ESG szab\u00e1lyoz\u00e1s \u00faj m\u00e9rf\u00f6ldk\u00f6v\u00e9nek sz\u00e1m\u00edt\u00f3 2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny rendelkez\u00e9seit feldolgoz\u00f3 cikksorozatunk harmadik \u00e9s egyben utols\u00f3 r\u00e9sz\u00e9ben a t\u00f6rv\u00e9ny \u00e1ltal l\u00e9trehozott int\u00e9zm\u00e9nyi strukt\u00fara legfontosabb szerepl\u0151it, azok feladatk\u00f6reit, valamint az ESG keretrendszerhez kapcsol\u00f3d\u00f3 nyilv\u00e1ntart\u00e1sok legfontosabb szab\u00e1lyait mutatjuk be.<\/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-b9c0887 elementor-widget elementor-widget-text-editor\" data-id=\"b9c0887\" 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 c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gekkel kapcsolatos feladatok ir\u00e1ny\u00edt\u00e1sa<\/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-a0fbc19 elementor-widget elementor-widget-text-editor\" data-id=\"a0fbc19\" 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 gazdas\u00e1gfejleszt\u00e9s\u00e9rt felel\u0151s miniszter feladatai<\/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-3b00a19\" data-id=\"3b00a19\" 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-1c09045 elementor-widget elementor-widget-text-editor\" data-id=\"1c09045\" 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 <a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/01\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-hatalyba-lepett-az-uj-esg-torveny\/\">cikksorozatunk els\u0151 r\u00e9sz\u00e9ben \u00f6sszefoglaljuk <b>az \u00faj jogszab\u00e1lyban el\u0151\u00edrt<\/b> <b>fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geket<\/b><\/a>, illetve, hogy azok milyen feladatokat jelenthetnek a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1sokra. <a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-uj-jelentesteteli-es-beszamolasi-kovetelmenyek\/\">A m\u00e1sodik r\u00e9szben <b>az ESG besz\u00e1mol\u00f3val \u00e9s a fenntarthat\u00f3s\u00e1gi jelent\u00e9ssel <\/b>foglalkozunk<\/a>, m\u00edg cikksorozatunk harmadik r\u00e9sze <b>a t\u00f6rv\u00e9ny \u00e1ltal kialak\u00edtott hazai ESG int\u00e9zm\u00e9nyrendszer r\u00e9sztvev\u0151it \u00e9s tervezett feladataikat<\/b> 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-328d943 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"328d943\" 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-2f8af13\" data-id=\"2f8af13\" 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-a0f8a11 elementor-widget elementor-widget-text-editor\" data-id=\"a0f8a11\" 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 \u00e1ltal fel\u00e1ll\u00edtott int\u00e9zm\u00e9nyrendszer egyik kulcsfontoss\u00e1g\u00fa szerepl\u0151je a gazdas\u00e1gfejleszt\u00e9s\u00e9rt felel\u0151s miniszter, ugyanis a Korm\u00e1ny rajta kereszt\u00fcl l\u00e1tja el a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gekkel kapcsolatos feladatait, \u00edgy l\u00e9nyeg\u00e9ben \u0151 tekinthet\u0151 a korm\u00e1nyzat \u00e9s az ESG keretrendszer k\u00f6z\u00f6tti \u00f6sszek\u00f6t\u0151 kapocsnak. A Korm\u00e1ny gazdas\u00e1gfejleszt\u00e9s\u00e9rt felel\u0151s tagja jelenleg a nemzetgazdas\u00e1gi miniszter.<\/p><p><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">A miniszter feladatait \u00e9s hat\u00e1sk\u00f6r\u00e9t meghat\u00e1roz\u00f3 rendelkez\u00e9sek szerint \u0151 l\u00e1tja el egyr\u00e9szt az eur\u00f3pai uni\u00f3s rendelkez\u00e9sekb\u0151l ad\u00f3d\u00f3 korm\u00e1nyzati feladatokat, m\u00e1sr\u00e9szt az ESG fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek tekintet\u00e9ben a korm\u00e1nyzati szakmai ir\u00e1ny\u00edt\u00e1si, \u00f6sszehangol\u00e1si \u00e9s koordin\u00e1ci\u00f3s feladatokat, valamint a miniszter fel\u00fcgyeli a v\u00e1llalkoz\u00e1sok szeml\u00e9letform\u00e1l\u00e1s\u00e1t, felk\u00e9sz\u00edt\u00e9s\u00e9t \u00e9s fejleszt\u00e9s\u00e9t c\u00e9lz\u00f3 t\u00e1mogat\u00e1si programokat is.<\/span><\/p><p><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">A t\u00f6rv\u00e9ny jelent\u0151s hangs\u00falyt fektet a fenntarthat\u00f3 gazdas\u00e1gi m\u0171k\u00f6d\u00e9s tudatos\u00edt\u00e1s\u00e1ra, amely m\u00f6g\u00f6tt t\u00f6bbek k\u00f6z\u00f6tt a hazai KKV-k eur\u00f3pai uni\u00f3s versenyk\u00e9pess\u00e9g\u00e9nek megtart\u00e1s\u00e1t \u00e9s n\u00f6vel\u00e9s\u00e9t c\u00e9lz\u00f3 jogalkot\u00f3i sz\u00e1nd\u00e9k \u00e1ll. A t\u00f6rv\u00e9ny erre tekintettel v\u00e1llalkoz\u00e1sfejleszt\u00e9si \u00fcgyn\u00f6ks\u00e9gk\u00e9nt jel\u00f6li ki az IFKA Iparfejleszt\u00e9si K\u00f6zhaszn\u00fa Nonprofit Korl\u00e1tolt Felel\u0151ss\u00e9g\u0171 T\u00e1rsas\u00e1got, amely \u00fatj\u00e1n a miniszter ell\u00e1tja a KKV-k ESG fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9re vonatkoz\u00f3 felk\u00e9sz\u00edt\u00e9s\u00e9t, emellett t\u00e1mogat\u00e1si programokat ind\u00edt, k\u00e9pzi az ESG tan\u00e1csad\u00f3kat \u00e9s az \u0151ket oktat\u00f3 int\u00e9zm\u00e9nyeket, ezen oktat\u00f3 int\u00e9zm\u00e9nyekr\u0151l nyilv\u00e1ntart\u00e1st vezet \u00e9s elv\u00e9gzi azok akkredit\u00e1ci\u00f3j\u00e1t, tov\u00e1bb\u00e1 ell\u00e1tja a miniszter rendelet\u00e9ben meghat\u00e1rozott ESG-vel kapcsolatos egy\u00e9b feladatokat.<\/span><\/p><p><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">Emellett a miniszter \u00e1ltal l\u00e9trehozott \u00e9s m\u0171k\u00f6dtetett Nemzeti ESG Tan\u00e1cs \u2013 melynek eln\u00f6ki tiszts\u00e9g\u00e9t a miniszter l\u00e1tja majd el \u2013 szakmai tan\u00e1csad\u00f3 test\u00fcletk\u00e9nt r\u00e9szt vesz az ESG besz\u00e1mol\u00f3 minimumk\u00f6vetelm\u00e9nyeinek meghat\u00e1roz\u00e1s\u00e1ban. Ennek \u00e9rdek\u00e9ben a Szab\u00e1lyozott Tev\u00e9kenys\u00e9gek Fel\u00fcgyeleti Hat\u00f3s\u00e1ga eln\u00f6k\u00e9nek k\u00e9r\u00e9s\u00e9re a Nemzeti ESG Tan\u00e1cs \u00e1ll\u00e1sfoglal\u00e1st ad ki.<\/span><\/p><p><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">Sz\u00e1mos k\u00e9rd\u00e9st \u00e9s r\u00e9szletszab\u00e1lyt a t\u00f6rv\u00e9ny felhatalmaz\u00e1sa alapj\u00e1n a miniszter rendeletben fog szab\u00e1lyozni, \u00edgy a v\u00e1llalkoz\u00e1sok fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gei teljes\u00edt\u00e9se dokument\u00e1l\u00e1s\u00e1nak m\u00f3dj\u00e1t \u00e9s rendszeress\u00e9g\u00e9t, az IFKA ESG-vel kapcsolatos feladatait, az ESG tan\u00e1csad\u00f3kat oktat\u00f3 int\u00e9zm\u00e9nyk\u00e9nt t\u00f6rt\u00e9n\u0151 akkredit\u00e1l\u00e1s elj\u00e1r\u00e1si szab\u00e1lyait, valamint azok nyilv\u00e1ntart\u00e1s\u00e1nak vezet\u00e9s\u00e9re vonatkoz\u00f3 r\u00e9szletes elj\u00e1r\u00e1si szab\u00e1lyokat, valamint a ESG Akkredit\u00e1ci\u00f3s Bizotts\u00e1g v\u00e9lem\u00e9ny\u00e9nek kik\u00e9r\u00e9s\u00e9t k\u00f6vet\u0151en a miniszter szab\u00e1lyozhatja az ESG tan\u00e1csad\u00f3k\u00e9nt t\u00f6rt\u00e9n\u0151 akkredit\u00e1l\u00e1s k\u00f6vetelm\u00e9nyrendszer\u00e9t is.<\/span><\/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-c67b9c3 elementor-widget elementor-widget-text-editor\" data-id=\"c67b9c3\" 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 Szab\u00e1lyozott Tev\u00e9kenys\u00e9gek Fel\u00fcgyeleti Hat\u00f3s\u00e1g\u00e1nak feladatai<\/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-72e8fb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72e8fb3\" 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-c7423dc\" data-id=\"c7423dc\" 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-d73a46c elementor-widget elementor-widget-text-editor\" data-id=\"d73a46c\" 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 keretrendszer m\u00e1sik meghat\u00e1roz\u00f3 jelent\u0151s\u00e9g\u0171 int\u00e9zm\u00e9nye a Szab\u00e1lyozott Tev\u00e9kenys\u00e9gek Fel\u00fcgyeleti Hat\u00f3s\u00e1ga, azaz az SZTFH, amely a 2021. \u00e9vi XXXII. t\u00f6rv\u00e9ny szerint \u2013 egyebek mellett \u2013 az ESG adatszolg\u00e1ltat\u00e1sra k\u00f6telezettek hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s\u00e9vel, az ESG t\u00f6rv\u00e9ny szerinti fel\u00fcgyelettel, nyilv\u00e1ntart\u00e1ssal, akkredit\u00e1l\u00e1ssal \u00e9s szab\u00e1lyoz\u00e1ssal, az ESG t\u00f6rv\u00e9ny szerinti elektronikus fel\u00fcletek m\u0171k\u00f6dtet\u00e9s\u00e9vel foglalkozik, tov\u00e1bb\u00e1 az ESG t\u00f6rv\u00e9nyben meghat\u00e1rozott egy\u00e9b tev\u00e9kenys\u00e9gekkel kapcsolatos feladatokat l\u00e1tja el \u00f6n\u00e1ll\u00f3 szab\u00e1lyoz\u00f3 szervk\u00e9nt, amelynek m\u0171k\u00f6d\u00e9se kiz\u00e1r\u00f3lag a jogszab\u00e1lyoknak van al\u00e1rendelve.<\/p><p><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">Az SZTFH a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sek tekintet\u00e9ben fel\u00fcgyeli a v\u00e1llalkoz\u00e1sok fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gei teljes\u00edt\u00e9s\u00e9nek megfelel\u0151s\u00e9g\u00e9t, valamint az ESG adatszolg\u00e1ltat\u00e1si folyamatok \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1t, amelynek keret\u00e9ben az SZTFH ell\u00e1tja az al\u00e1bb szeml\u00e9ltetett feladatokat.<\/span><\/p><p><a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-2.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-4701\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-2-300x224.png\" alt=\"ESG 3. r\u00e9sz\" width=\"1200\" height=\"897\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-2-300x224.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-2-1024x765.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-2-768x574.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-2-1536x1148.png 1536w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-2-2048x1531.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-ed6544b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed6544b\" 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-3647c26\" data-id=\"3647c26\" 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-e0900d3 elementor-widget elementor-widget-spacer\" data-id=\"e0900d3\" 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-289be3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289be3f\" 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-27d0904\" data-id=\"27d0904\" 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-2ea148d elementor-widget elementor-widget-text-editor\" data-id=\"2ea148d\" 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 emellett el\u0151\u00edrja, hogy az SZTFH eln\u00f6ke l\u00e9trehozza \u00e9s m\u0171k\u00f6dteti az ESG Akkredit\u00e1ci\u00f3s Bizotts\u00e1got, amely szakmai tan\u00e1csad\u00f3 test\u00fcletk\u00e9nt l\u00e1tja el tev\u00e9kenys\u00e9g\u00e9t, \u00e9s amelynek eln\u00f6ke maga az SZTFH eln\u00f6k lesz. Jelent\u0151s\u00e9ge abban \u00e1ll, hogy a miniszternek a hat\u00e1sk\u00f6r\u00e9be tartoz\u00f3, ESG tan\u00e1csad\u00f3kat \u00e9rint\u0151 akkredit\u00e1ci\u00f3s k\u00f6vetelm\u00e9nyrendszer meghat\u00e1roz\u00e1sa sor\u00e1n ki kell k\u00e9rnie a Bizotts\u00e1g szakmai v\u00e9lem\u00e9ny\u00e9t.<\/p><p>Az SZTFH tov\u00e1bb\u00e1 a t\u00f6rv\u00e9ny szerinti feladatk\u00f6r\u00e9ben, egyed\u00fcli hazai szerepl\u0151k\u00e9nt kapcsolatot tart az Eur\u00f3pai \u00c9rt\u00e9kpap\u00edr-piaci Hat\u00f3s\u00e1ggal.<\/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-26bf133 elementor-widget elementor-widget-text-editor\" data-id=\"26bf133\" 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>Eur\u00f3pai \u00c9rt\u00e9kpap\u00edr-piaci Hat\u00f3s\u00e1g (ESMA)<\/strong><\/p><p>Az ESMA egy p\u00e1rizsi sz\u00e9khely\u0171 uni\u00f3s hat\u00f3s\u00e1g, amelynek feladata, hogy biztos\u00edtsa az EU p\u00e9nz\u00fcgyi rendszer\u00e9nek stabilit\u00e1s\u00e1t, amelyet az \u00e9rt\u00e9kpap\u00edrpiacok integrit\u00e1s\u00e1nak, \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1nak, hat\u00e9konys\u00e1g\u00e1nak \u00e9s szab\u00e1lyos m\u0171k\u00f6d\u00e9s\u00e9nek szavatol\u00e1s\u00e1val, valamint a befektet\u0151k v\u00e9delm\u00e9vel \u00e9ri el. A 2022\/2464 EU ir\u00e1nyelv (CSRD) el\u0151\u00edrja, hogy az ESMA ir\u00e1nymutat\u00e1sokat bocs\u00e1t ki a fenntarthat\u00f3s\u00e1gi besz\u00e1mol\u00e1s illet\u00e9kes nemzeti hat\u00f3s\u00e1gok \u00e1ltali fel\u00fcgyelet\u00e9r\u0151l.<\/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-fa3ddef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa3ddef\" 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-ac8e6c0\" data-id=\"ac8e6c0\" 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-b65fbd2 elementor-widget elementor-widget-spacer\" data-id=\"b65fbd2\" 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-8f02505 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f02505\" 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-b52767d\" data-id=\"b52767d\" 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-0d145b9 elementor-widget elementor-widget-text-editor\" data-id=\"0d145b9\" 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 hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s<\/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-3ec9562 elementor-widget elementor-widget-text-editor\" data-id=\"3ec9562\" 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 az SZTFH hat\u00e1sk\u00f6r\u00e9be utalja a hat\u00f3s\u00e1gi ellen\u0151rz\u00e9sek lefolytat\u00e1s\u00e1t, melynek keret\u00e9ben az SZTFH ellen\u0151rzi a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek betart\u00e1s\u00e1t, valamint az ESG adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9gek megs\u00e9rt\u00e9s\u00e9nek felder\u00edt\u00e9se, megsz\u00fcntet\u00e9se \u00e9s megel\u0151z\u00e9se \u00e9rdek\u00e9ben megteszi a sz\u00fcks\u00e9ges int\u00e9zked\u00e9seket. Az SZTFH az ellen\u0151rz\u00e9s sor\u00e1n sz\u00e9les jogk\u00f6rrel rendelkezik, \u00edgy<\/p><ul><li><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">ellen\u0151rizheti az ESG besz\u00e1mol\u00f3 beny\u00fajt\u00e1s\u00e1t,<\/span><\/li><li>bel\u00e9phet a v\u00e1llalkoz\u00e1s helyis\u00e9g\u00e9be, \u00e9p\u00edtm\u00e9ny\u00e9be \u00e9s egy\u00e9b l\u00e9tes\u00edtm\u00e9ny\u00e9be,<\/li><li>betekinthet b\u00e1rmely, az \u00fcggyel kapcsolatos iratba \u2013 ide\u00e9rtve az \u00fczleti titkot tartalmaz\u00f3 iratokat is \u2013 \u00e9s azokr\u00f3l m\u00e1solatot, kivonatot k\u00e9sz\u00edthet,<\/li><li>megvizsg\u00e1lhat b\u00e1rmely, az \u00fcgyh\u00f6z kapcsol\u00f3d\u00f3 t\u00e1rgyat vagy munkafolyamatot.<\/li><\/ul><p>Mi t\u00f6rt\u00e9nik akkor, ha az SZTFH valamilyen jogs\u00e9rt\u00e9st tapasztal? Ilyen esetekben az SZTFH figyelmeztet\u00e9st vagy k\u00f6zigazgat\u00e1si b\u00edrs\u00e1g szankci\u00f3t alkalmazhat, \u00e9s d\u00f6nt\u00e9s\u00e9ben \u2013 15 napos hat\u00e1rid\u0151 biztos\u00edt\u00e1s\u00e1val \u2013 k\u00f6telezheti a v\u00e1llalkoz\u00e1st a jogs\u00e9rt\u00e9s megsz\u00fcntet\u00e9s\u00e9re \u00e9s a sz\u00fcks\u00e9ges megel\u0151z\u0151, illetve korrekci\u00f3s int\u00e9zked\u00e9sek megt\u00e9tel\u00e9re. Amennyiben az ellen\u0151rz\u00e9s alkalm\u00e1val nem mer\u00fcl fel jogs\u00e9rt\u00e9s, akkor ennek t\u00e9ny\u00e9r\u0151l az SZTFH hat\u00f3s\u00e1gi bizony\u00edtv\u00e1nyt \u00e1ll\u00edt ki. A v\u00e1llalkoz\u00e1soknak \u00e9rdemes lesz egy\u00fcttm\u0171k\u00f6dni\u00fck az SZTFH-val, ugyanis az ellen\u0151rz\u00e9s akad\u00e1lyoz\u00e1sa eset\u00e9n elj\u00e1r\u00e1si b\u00edrs\u00e1ggal s\u00fajthat\u00f3 az, aki \u00f6nhib\u00e1j\u00e1b\u00f3l nem tesz eleget jogszab\u00e1lyi k\u00f6telezetts\u00e9geinek. A t\u00f6rv\u00e9ny az elj\u00e1r\u00e1si b\u00edrs\u00e1g legkisebb \u00f6sszeg\u00e9t 500.000, m\u00edg legmagasabb \u00f6sszeg\u00e9t 1.000.000 forintban hat\u00e1rozza meg.<\/p><p><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">A hat\u00f3s\u00e1gi ellen\u0151rz\u00e9sekkel kapcsolatos inform\u00e1ci\u00f3k \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1t \u00e9s a v\u00e1llalkoz\u00e1sok jogk\u00f6vet\u0151 megatart\u00e1s\u00e1t el\u0151seg\u00edtheti, hogy az SZTFH minden \u00e9v j\u00fanius 30-ig k\u00f6zz\u00e9teszi a honlapj\u00e1n az el\u0151z\u0151 \u00e9vben v\u00e9gzett ellen\u0151rz\u00e9si tev\u00e9kenys\u00e9g\u00e9r\u0151l k\u00e9sz\u00edtett jelent\u00e9s\u00e9t, amely tartalmazza a felt\u00e1rt jogs\u00e9rt\u00e9seket \u00e9s az elrendelt int\u00e9zked\u00e9seket is.<\/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-942897d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"942897d\" 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-47c603e\" data-id=\"47c603e\" 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-f9e81bc elementor-widget elementor-widget-text-editor\" data-id=\"f9e81bc\" 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 hat\u00e1lya al\u00e1 tartoz\u00f3 tov\u00e1bbi l\u00e9nyeges szerepl\u0151k<\/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-72553b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72553b8\" 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-eb618a3\" data-id=\"eb618a3\" 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-a20eb04 elementor-widget elementor-widget-text-editor\" data-id=\"a20eb04\" 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 hat\u00e1lya kiterjed olyan tov\u00e1bbi szem\u00e9lyekre, szervezetekre, valamint int\u00e9zm\u00e9nyekre is, amelyek jelent\u0151s szerepet t\u00f6ltenek be az \u00e1tvil\u00e1g\u00edt\u00e1si \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9ben. Az al\u00e1bbiakban ezen szerepl\u0151kre vonatkoz\u00f3 fontosabb szab\u00e1lyokat j\u00e1rjuk k\u00f6rbe.<\/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-0b28e61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b28e61\" 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-0debd89\" data-id=\"0debd89\" 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-3486d68 elementor-widget elementor-widget-toggle\" data-id=\"3486d68\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5501\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5501\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Az ESG tan\u00fas\u00edt\u00f3<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5501\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5501\"><p>Az \u00faj ESG keretrendszerben az ESG tan\u00fas\u00edt\u00f3 alatt az ESG besz\u00e1mol\u00f3t tan\u00fas\u00edt\u00f3, akkredit\u00e1lt megfelel\u0151s\u00e9g\u00e9rt\u00e9kel\u0151 szervezetet kell \u00e9rteni. L\u00e9nyeges, hogy a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1sok \u00e1ltal k\u00e9sz\u00edtett ESG besz\u00e1mol\u00f3k vizsg\u00e1lat\u00e1t kiz\u00e1r\u00f3lag olyan ESG tan\u00fas\u00edt\u00f3 v\u00e9gezheti, amely szerepel az SZTFH akkredit\u00e1lt ESG tan\u00fas\u00edt\u00f3kr\u00f3l vezetett n\u00e9vjegyz\u00e9k\u00e9ben. Korm\u00e1nyrendelet hat\u00e1rozza majd meg az ESG tan\u00fas\u00edt\u00f3knak a tan\u00fas\u00edt\u00e1si audit \u00e9s az el\u0151audit szakmai min\u0151s\u00e9gbiztos\u00edt\u00e1s\u00e1ra, a bizonyoss\u00e1got ny\u00fajt\u00f3 szolg\u00e1ltat\u00e1s-ny\u00fajt\u00e1s\u00e1ra, szakmai tev\u00e9kenys\u00e9g\u00e9nek etikai szab\u00e1lyaira \u00e9s szakmai titoktart\u00e1s\u00e1ra, munkaszervez\u00e9s\u00e9re vonatkoz\u00f3 r\u00e9szletes szab\u00e1lyokat. A t\u00f6rv\u00e9ny el\u0151\u00edrja az ESG tan\u00fas\u00edt\u00f3k sz\u00e1m\u00e1ra, hogy szakmai tud\u00e1sukat k\u00f6telez\u0151 k\u00e9pz\u00e9s \u00e9s tov\u00e1bbk\u00e9pz\u00e9s \u00fatj\u00e1n fejlessz\u00e9k, amely teljes\u00edt\u00e9s\u00e9nek r\u00e9szletszab\u00e1lyait korm\u00e1nyrendelet fogja szab\u00e1lyozni.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5502\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5502\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Az ESG tan\u00e1csad\u00f3 \u00e9s az oktat\u00f3 int\u00e9zm\u00e9nyek<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5502\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5502\"><p>A t\u00f6rv\u00e9ny szerint ESG tan\u00e1csad\u00f3nak min\u0151s\u00fcl az a gazd\u00e1lkod\u00f3 szervezet, k\u00fclf\u00f6ldi sz\u00e9khely\u0171 v\u00e1llalkoz\u00e1s magyarorsz\u00e1gi fi\u00f3ktelepe \u00e9s az a szem\u00e9ly, amely Magyarorsz\u00e1g ter\u00fclet\u00e9n ESG c\u00e9l\u00fa v\u00e1llalatir\u00e1ny\u00edt\u00e1si szak\u00e9rt\u0151i \u00e9s ESG adatszolg\u00e1ltat\u00e1shoz kapcsol\u00f3d\u00f3 t\u00e1j\u00e9koztat\u00f3 \u00e9s tan\u00e1csad\u00f3i szolg\u00e1ltat\u00f3 tev\u00e9kenys\u00e9get folytat, k\u00f6zrem\u0171k\u00f6dik a v\u00e1llalkoz\u00e1s fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geinek sikeres \u00e9s megfelel\u0151 id\u0151ben t\u00f6rt\u00e9n\u0151 teljes\u00edt\u00e9s\u00e9ben, r\u00e9szt vesz a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sekkel kapcsolatos adatok \u00f6sszegy\u0171jt\u00e9s\u00e9ben \u00e9s elemz\u00e9s\u00e9ben, a t\u00e1rsadalmi felel\u0151ss\u00e9gv\u00e1llal\u00e1si strat\u00e9gia elk\u00e9sz\u00edt\u00e9s\u00e9ben, valamint a kock\u00e1zatkezel\u00e9sre, a kock\u00e1zatelemz\u00e9sre \u00e9s a megel\u0151z\u0151 int\u00e9zked\u00e9sekre vonatkoz\u00f3 szab\u00e1lyok v\u00e9grehajt\u00e1s\u00e1ban. A jogalkot\u00f3 \u00f6sszef\u00e9rhetetlens\u00e9gi szab\u00e1ly r\u00f6gz\u00edt\u00e9s\u00e9vel k\u00edv\u00e1nja szab\u00e1lyozni az ESG tan\u00e1csad\u00f3i, valamint az ESG tan\u00fas\u00edt\u00f3i tev\u00e9kenys\u00e9gek p\u00e1rhuzamos folytat\u00e1s\u00e1t egy adott v\u00e1llalkoz\u00e1s vagy annak le\u00e1nyv\u00e1llalatai tekintet\u00e9ben. L\u00e9nyeges, hogy m\u00edg a jogi vagy term\u00e9szetes szem\u00e9ly ESG tan\u00e1csad\u00f3kat az SZTFH, addig az \u0151ket oktat\u00f3 int\u00e9zm\u00e9nyeket a v\u00e1llalkoz\u00e1sfejleszt\u00e9si \u00fcgyn\u00f6ks\u00e9g, vagyis az IFKA akkredit\u00e1lja \u00e9s tartja nyilv\u00e1n.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5503\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5503\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Az ESG szoftvereket forgalmaz\u00f3 \u00e9s gy\u00e1rt\u00f3 v\u00e1llalatok<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5503\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5503\"><p>A t\u00f6rv\u00e9ny hat\u00e1lya alatt az ESG szoftverek olyan inform\u00e1ci\u00f3s \u00e9s kommunik\u00e1ci\u00f3s, vagyis IKT-term\u00e9keket, -folyamatokat, vagy -szolg\u00e1ltat\u00e1sokat takarnak, amelyek t\u00e1mogatj\u00e1k a v\u00e1llalatot vagy az \u00e1ltala megb\u00edzott jogi vagy term\u00e9szetes szem\u00e9lyt az ESG adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9gnek val\u00f3 megfelel\u00e9sben, az adatgy\u0171jt\u00e9sben \u00e9s adatkezel\u00e9sben, valamint a teljes\u00edtm\u00e9ny\u00e9rt\u00e9kel\u00e9s elv\u00e9gz\u00e9s\u00e9ben. Az ilyen szoftvereket forgalmaz\u00f3 \u00e9s gy\u00e1rt\u00f3 v\u00e1llalatokra vonatkoz\u00f3 szab\u00e1lyok szerint az ESG adatszolg\u00e1ltat\u00e1s folyamat\u00e1t t\u00e1mogat\u00f3 IKT-term\u00e9keknek, -szolg\u00e1ltat\u00e1soknak, vagy -folyamatoknak rendelkezni\u00fck kell a kiberbiztons\u00e1gi tan\u00fas\u00edt\u00e1sr\u00f3l \u00e9s a kiberbiztons\u00e1gi fel\u00fcgyeletr\u0151l sz\u00f3l\u00f3 2023. \u00e9vi XXIII. t\u00f6rv\u00e9ny alapj\u00e1n ki\u00e1ll\u00edtott nemzeti kiberbiztons\u00e1gi tan\u00fas\u00edtv\u00e1nnyal vagy megfelel\u0151s\u00e9gi nyilatkozattal.<\/p><ul><li><i><u>IKT-term\u00e9k:<\/u>\u00a0az (EU) 2019\/881 rendelet szerint valamely h\u00e1l\u00f3zati vagy inform\u00e1ci\u00f3s rendszer eleme vagy elemeinek csoportja.<\/i><\/li><\/ul><ul><li><i><u>IKT-szolg\u00e1ltat\u00e1s:<\/u>\u00a0az (EU) 2019\/881 rendelet szerint olyan szolg\u00e1ltat\u00e1s, amely teljes m\u00e9rt\u00e9kben vagy legnagyobb r\u00e9szben inform\u00e1ci\u00f3 h\u00e1l\u00f3zati \u00e9s inform\u00e1ci\u00f3s rendszerek \u00fatj\u00e1n t\u00f6rt\u00e9n\u0151 tov\u00e1bb\u00edt\u00e1s\u00e1b\u00f3l, t\u00e1rol\u00e1s\u00e1b\u00f3l, lek\u00e9rdez\u00e9s\u00e9b\u0151l vagy kezel\u00e9s\u00e9b\u0151l \u00e1ll.<\/i><\/li><\/ul><ul><li><i><u>IKT-folyamat:<\/u>\u00a0az (EU) 2019\/881 rendelet szerint valamely IKT-term\u00e9k, IKT-szolg\u00e1ltat\u00e1s tervez\u00e9se, fejleszt\u00e9se, rendelkez\u00e9sre bocs\u00e1t\u00e1sa, illetve ny\u00fajt\u00e1sa vagy karbantart\u00e1sa c\u00e9lj\u00e1b\u00f3l v\u00e9gzett tev\u00e9kenys\u00e9gek \u00f6sszess\u00e9ge.<\/i><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5504\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5504\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Az ESG min\u0151s\u00edt\u0151<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5504\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5504\"><p>Az ESG min\u0151s\u00edt\u0151 olyan gazd\u00e1lkod\u00f3 szervezet, k\u00fclf\u00f6ldi sz\u00e9khely\u0171 v\u00e1llalkoz\u00e1s magyarorsz\u00e1gi fi\u00f3ktelepe, illetve szem\u00e9ly, amely Magyarorsz\u00e1g ter\u00fclet\u00e9n egy v\u00e1llalkoz\u00e1s ESG jellemz\u0151ire \u00e9s fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sek k\u00f6r\u00e9ben felmer\u00fcl\u0151 kock\u00e1zataira vonatkoz\u00f3 v\u00e9lem\u00e9nyt, pontsz\u00e1mot vagy ezek kombin\u00e1ci\u00f3j\u00e1t k\u00e9sz\u00edt, illetve harmadik felek sz\u00e1m\u00e1ra szolg\u00e1ltat\u00e1s keret\u00e9ben biztos\u00edt. A t\u00f6rv\u00e9ny lehet\u0151v\u00e9 teszi, hogy \u2013 a piaci szerepl\u0151k mellett \u2013 a Korm\u00e1ny \u00e1ltal rendeletben kijel\u00f6lt, kiz\u00e1r\u00f3lagos \u00e1llami tulajdonban \u00e1ll\u00f3 gazdas\u00e1gi t\u00e1rsas\u00e1g is ESG min\u0151s\u00edt\u0151k\u00e9nt j\u00e1rjon el.<\/p><p><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">Az ESG min\u0151s\u00edt\u0151k jelent\u0151s\u00e9ge, hogy a v\u00e1llalkoz\u00e1sok saj\u00e1t \u00fczleti d\u00f6nt\u00e9s\u00fck alapj\u00e1n \u2013 vagyis opcion\u00e1lisan \u2013 t\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9geiken t\u00fal ESG min\u0151s\u00edt\u0151t is megb\u00edzhatnak az ESG megfelel\u0151s\u00e9g \u00e9s el\u0151rehalad\u00e1s szempontj\u00e1b\u00f3l t\u00f6rt\u00e9n\u0151 min\u0151s\u00edt\u00e9sre. Az ESG min\u0151s\u00edt\u0151 az ESG menedzsmentplatformon kereszt\u00fcl beny\u00fajtott ESG besz\u00e1mol\u00f3 alapj\u00e1n, valamint tov\u00e1bbi, k\u00f6zhiteles adatb\u00e1zisokb\u00f3l \u00e9s nyilv\u00e1nos forr\u00e1sokb\u00f3l sz\u00e1rmaz\u00f3 v\u00e1llalati adattal v\u00e9gezheti el a v\u00e1llalkoz\u00e1sok min\u0151s\u00edt\u00e9s\u00e9t.\u00a0<\/span><\/p><p><span style=\"font-size: 16px;background-color: var(--ast-global-color-5)\">A t\u00f6rv\u00e9ny az \u00e1tl\u00e1that\u00f3s\u00e1g \u00e9s a naprak\u00e9sz min\u0151s\u00edt\u00e9s \u00e9rdek\u00e9ben el\u0151\u00edrja, hogy a min\u0151s\u00edt\u00e9s m\u00f3dszertan\u00e1t az ESG min\u0151s\u00edt\u0151 k\u00f6teles k\u00f6zz\u00e9tenni, valamint \u2013 \u00f6sszhangban a nemzetk\u00f6zi sztenderdekkel \u00e9s vonatkoz\u00f3 jogszab\u00e1lyokkal \u2013 rendszeres id\u0151k\u00f6z\u00f6nk\u00e9nt fel\u00fclvizsg\u00e1lni. Emellett a t\u00f6rv\u00e9ny az ESG min\u0151s\u00edt\u0151k eset\u00e9ben is meghat\u00e1roz \u00f6sszef\u00e9rhetetlens\u00e9gi szab\u00e1lyt az ESG tan\u00fas\u00edt\u00f3i, illetve ESG tan\u00e1csad\u00f3i tev\u00e9kenys\u00e9gek p\u00e1rhuzamos v\u00e9gz\u00e9s\u00e9vel kapcsolatban egy adott v\u00e1llalkoz\u00e1s vagy annak le\u00e1nyv\u00e1llalatai tekintet\u00e9ben.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\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-fc784b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc784b9\" 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-770d736\" data-id=\"770d736\" 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-fdfa35e elementor-widget elementor-widget-spacer\" data-id=\"fdfa35e\" 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-39a3308 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39a3308\" 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-2e73cf4\" data-id=\"2e73cf4\" 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-5095113 elementor-widget elementor-widget-text-editor\" data-id=\"5095113\" 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>Nyilv\u00e1ntart\u00e1sok<\/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-c4b6b41 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4b6b41\" 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-38368bc\" data-id=\"38368bc\" 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-2495897 elementor-widget elementor-widget-text-editor\" data-id=\"2495897\" 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 k\u00fcl\u00f6n fejezetet szentel az SZTFH \u00e1ltal vezetett nyilv\u00e1ntart\u00e1soknak, amelyek tartalmazz\u00e1k a nyilv\u00e1ntart\u00e1sok alanyaira vonatkoz\u00f3 l\u00e9nyeges adatokat, ezzel el\u0151seg\u00edtve, hogy a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 szerepl\u0151kr\u0151l \u00e1ttekinthet\u0151 \u00e9s aktualiz\u00e1lt inform\u00e1ci\u00f3k \u00e1lljanak rendelkez\u00e9sre. \u00a0\u00a0\u00a0<\/p><p><a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-3.png\"><img decoding=\"async\" class=\"alignnone wp-image-4702\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-3-300x134.png\" alt=\"ESG 3\" width=\"1200\" height=\"535\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-3-300x134.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-3-1024x457.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-3-768x342.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-3-1536x685.png 1536w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/02\/esg-3-3-2048x913.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-a199921 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a199921\" 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-a87ec97\" data-id=\"a87ec97\" 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-f1b02bf elementor-widget elementor-widget-spacer\" data-id=\"f1b02bf\" 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-825d520 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"825d520\" 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-7fd9718\" data-id=\"7fd9718\" 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-ba9f432 elementor-widget elementor-widget-toggle\" data-id=\"ba9f432\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1951\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1951\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">V\u00e1llalkoz\u00e1sok nyilv\u00e1ntart\u00e1sa<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1951\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1951\"><p>Az SZTFH azon v\u00e1llalkoz\u00e1sokr\u00f3l, amelyek ESG adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g al\u00e1 esnek nyilv\u00e1ntart\u00e1st vezet, amelyet a t\u00f6rv\u00e9ny k\u00f6zhiteles hat\u00f3s\u00e1gi nyilv\u00e1ntart\u00e1snak min\u0151s\u00edt, kiv\u00e9ve azon adatokat \u2013 \u00edgy a c\u00e9gadatokat \u2013, amelyek jogszab\u00e1ly alapj\u00e1n m\u00e1r m\u00e1s nyilv\u00e1ntart\u00e1s r\u00e9szek\u00e9nt k\u00f6zhitelesnek min\u0151s\u00fclnek. Amennyiben a nyilv\u00e1ntartott adatok megv\u00e1ltoznak, azt be kell jelenteni az SZTFH-nak.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1952\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1952\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESG besz\u00e1mol\u00f3k nyilv\u00e1ntart\u00e1sa<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1952\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1952\"><p>Az SZTFH nyilv\u00e1ntart\u00e1st vezet a v\u00e1llalkoz\u00e1sok \u00e1ltal k\u00e9sz\u00edtett ESG besz\u00e1mol\u00f3kr\u00f3l, amelynek c\u00e9lja, hogy a fenntarthat\u00f3s\u00e1gi inform\u00e1ci\u00f3k k\u00f6nnyen kereshet\u0151k \u00e9s el\u00e9rhet\u0151ek legyenek. Annak \u00e9rdek\u00e9ben, hogy a felhaszn\u00e1l\u00f3k, illetve az \u00e1llami szervek is \u00e1tl\u00e1that\u00f3an nyomon tudj\u00e1k k\u00f6vetni a szempontrendszer v\u00e1llalkoz\u00e1sok \u00e1ltali alkalmaz\u00e1s\u00e1t, az SZTFH olyan adatb\u00e1zist hoz l\u00e9tre, amiben az adott v\u00e1llalkoz\u00e1s nev\u00e9re r\u00e1keresve k\u00e9rhet\u0151ek majd le az adatok.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1953\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1953\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESG tan\u00fas\u00edt\u00f3k nyilv\u00e1ntart\u00e1sa<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1953\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1953\"><p>Az akkredit\u00e1lt ESG tan\u00fas\u00edt\u00f3kr\u00f3l az SZTFH ugyancsak nyilv\u00e1ntart\u00e1st vezet, amely a Tan\u00fas\u00edt\u00f3k N\u00e9vjegyz\u00e9kek\u00e9nt tartalmazza majd a relev\u00e1ns adatokat. Ezeket az adatokat az ESG tan\u00fas\u00edt\u00f3 a m\u0171k\u00f6d\u00e9se megkezd\u00e9s\u00e9t k\u00f6vet\u0151 30 napon bel\u00fcl k\u00f6teles bejelenti, \u00e9s a bejelent\u00e9skor teljes bizony\u00edt\u00f3 erej\u0171 mag\u00e1nokiratban kell nyilatkoznia, hogy nem \u00e1ll cs\u0151delj\u00e1r\u00e1s, v\u00e9gelsz\u00e1mol\u00e1s, k\u00e9nyszert\u00f6rl\u00e9si, illetve felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s alatt, \u00e9s magyar nyelven v\u00e9gzi a tan\u00fas\u00edt\u00e1st. Az adatv\u00e1ltoz\u00e1st 15 napon bel\u00fcl kell bejelenteni a nyilv\u00e1ntart\u00e1s aktualiz\u00e1l\u00e1sa \u00e9rdek\u00e9ben. A Tan\u00fas\u00edt\u00f3k N\u00e9vjegyz\u00e9k\u00e9be t\u00f6rt\u00e9n\u0151 nyilv\u00e1ntart\u00e1sba v\u00e9telnek azonban t\u00f6bb felt\u00e9tele is van:<\/p><ul><li>az ESG tan\u00fas\u00edt\u00f3 \u00e1ltal haszn\u00e1lt infokommunik\u00e1ci\u00f3s technol\u00f3gi\u00e1nak meg kell felelnie a vonatkoz\u00f3 nemzeti kiberbiztons\u00e1gi tan\u00fas\u00edt\u00e1si rendszer biztons\u00e1gi k\u00f6vetelm\u00e9nyeinek<\/li><li>(igazol\u00e1s a 2023. \u00e9vi XXIII. t\u00f6rv\u00e9ny szerinti megfelel\u0151s\u00e9gi nyilatkozattal t\u00f6rt\u00e9nik),<\/li><li>igazolni kell, hogy az ESG tan\u00fas\u00edt\u00f3nak nincs k\u00f6ztartoz\u00e1sa (igazol\u00e1s ad\u00f3igazol\u00e1ssal t\u00f6rt\u00e9nik),<\/li><li>az ESG tan\u00fas\u00edt\u00f3 nem \u00e1llhat cs\u0151delj\u00e1r\u00e1s, v\u00e9gelsz\u00e1mol\u00e1s, k\u00e9nyszert\u00f6rl\u00e9si, illetve felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s alatt,<\/li><li>igazolni kell, hogy az ESG tan\u00fas\u00edt\u00f3 Magyarorsz\u00e1g ter\u00fclet\u00e9n bejegyzett v\u00e1llalkoz\u00e1sok eset\u00e9n magyar nyelven v\u00e9gez tan\u00fas\u00edt\u00e1st.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1954\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1954\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESG tan\u00e1csad\u00f3k nyilv\u00e1ntart\u00e1sa<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1954\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1954\"><p>Az SZTFH vezeti az ESG adatszolg\u00e1ltat\u00e1sban ny\u00fajtott tan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1sokat v\u00e9gz\u0151 term\u00e9szetes \u00e9s jogi szem\u00e9lyek elektronikus n\u00e9vjegyz\u00e9k\u00e9t. Amennyiben a nyilv\u00e1ntartott adatokban v\u00e1ltoz\u00e1s t\u00f6rt\u00e9nik, \u00fagy az ESG tan\u00e1csad\u00f3 a bek\u00f6vetkez\u00e9s\u00e9t\u0151l sz\u00e1m\u00edtott 15 napon bel\u00fcl k\u00f6teles azt bejelenteni az SZTFH-nak.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1955\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1955\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESG szoftvereket forgalmaz\u00f3 \u00e9s gy\u00e1rt\u00f3 v\u00e1llalatok nyilv\u00e1ntart\u00e1sa<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1955\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1955\"><p>Nyilv\u00e1ntart\u00e1s k\u00e9sz\u00fcl az ESG besz\u00e1mol\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9hez ny\u00fajtott szoftverszolg\u00e1ltat\u00e1st forgalmaz\u00f3 \u00e9s gy\u00e1rt\u00f3 v\u00e1llalatokr\u00f3l, melyet szint\u00e9n az SZTFH vezet.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1956\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1956\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESG min\u0151s\u00edt\u0151k nyilv\u00e1ntart\u00e1sa<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1956\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1956\"><p>V\u00e9g\u00fcl a t\u00f6rv\u00e9ny r\u00f6gz\u00edti, hogy az SZTFH elektronikus n\u00e9vjegyz\u00e9ket vezet az ESG min\u0151s\u00edt\u0151kr\u0151l is, amely tartalmazz az ESG min\u0151s\u00edt\u0151kre vonatkoz\u00f3 legfontosabb adatokat. \u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\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-05ec79a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05ec79a\" 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-228bfed\" data-id=\"228bfed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\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-394d011 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"394d011\" 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-8e06789\" data-id=\"8e06789\" 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-96f1612 elementor-widget elementor-widget-text-editor\" data-id=\"96f1612\" 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>***<\/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-a8b291e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8b291e\" 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-086fb0e\" data-id=\"086fb0e\" 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-95b8567 elementor-widget elementor-widget-text-editor\" data-id=\"95b8567\" 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>K\u00f6vetkez\u0151 l\u00e9p\u00e9sek<\/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-354ac56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"354ac56\" 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-3d652b3\" data-id=\"3d652b3\" 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-d599a61 elementor-widget elementor-widget-text-editor\" data-id=\"d599a61\" 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><strong>Az \u00faj ESG t\u00f6rv\u00e9ny kapcs\u00e1n megjelent cikksorozatunkb\u00f3l kirajzol\u00f3dik, hogy egy mer\u0151ben \u00faj, \u00f6sszetett \u00e9s el\u0151remutat\u00f3 fenntarthat\u00f3s\u00e1gi rendszer van kialakul\u00f3ban Magyarorsz\u00e1gon. Az ESG t\u00f6rv\u00e9ny mindazon\u00e1ltal csup\u00e1n ennek a keretrendszernek az alappill\u00e9reit fektette le, \u00e9s sz\u00e1mos r\u00e9szletszab\u00e1ly kialak\u00edt\u00e1sa v\u00e1r m\u00e9g a jogalkot\u00f3ra.<br>V\u00e9gs\u0151 soron a gyakorlat fogja majd eld\u00f6nteni, hogy az ambici\u00f3zus t\u00f6rekv\u00e9seket siker\u00fcl-e val\u00f3di \u00e9s t\u00e9nylegesen fenntarthat\u00f3 tartalommal megt\u00f6lteni.&nbsp;<\/strong><\/em><\/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-619c6c6 elementor-widget elementor-widget-text-editor\" data-id=\"619c6c6\" 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>***<\/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-038ea2b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"038ea2b\" 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-a25f528\" data-id=\"a25f528\" 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-b0942bd elementor-widget elementor-widget-spacer\" data-id=\"b0942bd\" 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-0de9c29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0de9c29\" 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-eda6701\" data-id=\"eda6701\" 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-80c377b elementor-blockquote--skin-boxed elementor-widget elementor-widget-blockquote\" data-id=\"80c377b\" data-element_type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\tCikksorozatunk kor\u00e1bbi r\u00e9szei a t\u00f6rv\u00e9ny rendelkez\u00e9seit mutatj\u00e1k be \u00e9s az egyes k\u00f6telezetts\u00e9gek jogi vet\u00fcleteit, a nemzetk\u00f6zi trendeket \u00e9s gyakorlatokat vizsg\u00e1lj\u00e1k, valamint kit\u00e9rnek arra, hogy milyen v\u00e1ltoz\u00e1sokra sz\u00e1m\u00edthatnak a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 k\u00f6zvetlen\u00fcl nem tartoz\u00f3, de egy k\u00f6telezett v\u00e1llalkoz\u00e1s ell\u00e1t\u00e1si l\u00e1nc\u00e1ban r\u00e9sztvev\u0151 v\u00e1llalatok.\n<p>\n<a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/01\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-hatalyba-lepett-az-uj-esg-torveny\/\">\nOlvassa el a cikksorozat els\u0151 r\u00e9sz\u00e9t!<\/a>\n<p>\n<a href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-uj-jelentesteteli-es-beszamolasi-kovetelmenyek\/\">\nOlvassa el a cikksorozat m\u00e1sodik r\u00e9sz\u00e9t!<\/a>\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ce5277 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ce5277\" 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-05d098b\" data-id=\"05d098b\" 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-cfd509d elementor-widget elementor-widget-spacer\" data-id=\"cfd509d\" 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-1603c4b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1603c4b\" 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-2c82938\" data-id=\"2c82938\" 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-e0dc304 elementor-widget elementor-widget-text-editor\" data-id=\"e0dc304\" 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>Szerz\u0151k: Gy\u00f6rfi-T\u00f3th P\u00e9ter, Dr\u00e1novits D\u00f3ra, Hersz\u00e9nyi Andr\u00e1s<\/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-3cf2b09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cf2b09\" 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-83b61bd\" data-id=\"83b61bd\" 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-463d076 elementor-widget elementor-widget-spacer\" data-id=\"463d076\" 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-f5e7ad4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5e7ad4\" 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-4f0052e\" data-id=\"4f0052e\" 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-45ff81b elementor-flip-box--direction-left elementor-flip-box--effect-flip elementor-widget elementor-widget-global elementor-global-3140 elementor-widget-flip-box\" data-id=\"45ff81b\" 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-fbe6fe8\" data-id=\"fbe6fe8\" 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-d5ca6d9 elementor-flip-box--direction-left elementor-flip-box--effect-flip elementor-widget elementor-widget-global elementor-global-4681 elementor-widget-flip-box\" data-id=\"d5ca6d9\" 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-bda2d7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bda2d7d\" 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-31a75e1\" data-id=\"31a75e1\" 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-6f58298\" data-id=\"6f58298\" 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-243532f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"243532f\" 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-9feb343\" data-id=\"9feb343\" 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-c5ca706 elementor-widget elementor-widget-spacer\" data-id=\"c5ca706\" 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-53652483 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"53652483\" 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-3ab5159b\" data-id=\"3ab5159b\" 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-17d7da77 elementor-widget elementor-widget-text-editor\" data-id=\"17d7da77\" 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-40a81397 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"40a81397\" 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-5d931dc8\" data-id=\"5d931dc8\" 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-17cc53bb elementor-widget elementor-widget-text-editor\" data-id=\"17cc53bb\" 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-359ab0fb elementor-align-center elementor-widget elementor-widget-button\" data-id=\"359ab0fb\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7bb1ac4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7bb1ac4\" 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-c753722\" data-id=\"c753722\" 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-3d3917a elementor-widget elementor-widget-spacer\" data-id=\"3d3917a\" 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-0040495 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0040495\" 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-edf8e83\" data-id=\"edf8e83\" 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-be7ff7c elementor-widget elementor-widget-text-editor\" data-id=\"be7ff7c\" 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>Aj\u00e1nlott tartalmaink<\/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-77e8373b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77e8373b\" 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-52e15793\" data-id=\"52e15793\" 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-6ac55e05 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=\"6ac55e05\" 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\" ><div class=\"elementor-post__thumbnail\"><img 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\/\" >\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\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\" >\n\t\t\tTov\u00e1bb &gt;&gt;\t\t<\/a>\n\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\" ><div class=\"elementor-post__thumbnail\"><img 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\/\" >\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\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\" >\n\t\t\tTov\u00e1bb &gt;&gt;\t\t<\/a>\n\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\" ><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\/\" >\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\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\" >\n\t\t\tTov\u00e1bb &gt;&gt;\t\t<\/a>\n\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<\/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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1282],"tags":[1393,685,1405],"coauthors":[1394],"class_list":["post-4696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg","tag-esg-torveny","tag-fenntarthatosag","tag-portfolioblogger"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9g lett a fenntarthat\u00f3s\u00e1g - 3. r\u00e9sz<\/title>\n<meta name=\"description\" content=\"T\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9g lett a fenntarthat\u00f3s\u00e1g 3 r\u00e9szes cikksorozatunkban a 2023. december\u00e9ben elfogadott ESG t\u00f6rv\u00e9ny\u00e9t dolgozzuk fel.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-az-uj-hazai-esg-szabalyozas-lenyeges-szereploi\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9g lett a fenntarthat\u00f3s\u00e1g - 3. r\u00e9sz\" \/>\n<meta property=\"og:description\" content=\"T\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9g lett a fenntarthat\u00f3s\u00e1g 3 r\u00e9szes cikksorozatunkban a 2023. december\u00e9ben elfogadott ESG t\u00f6rv\u00e9ny\u00e9t dolgozzuk fel.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-az-uj-hazai-esg-szabalyozas-lenyeges-szereploi\/\" \/>\n<meta property=\"og:site_name\" content=\"Advocatus\" \/>\n<meta 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class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-az-uj-hazai-esg-szabalyozas-lenyeges-szereploi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/02\/torvenyi-kotelezettseg-lett-a-fenntarthatosag-az-uj-hazai-esg-szabalyozas-lenyeges-szereploi\/\"},\"author\":{\"name\":\"ESG Budapest\",\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/#\/schema\/person\/9fcea38a08ae131336846553a95649bd\"},\"headline\":\"T\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9g lett a fenntarthat\u00f3s\u00e1g: az \u00faj hazai ESG szab\u00e1lyoz\u00e1s l\u00e9nyeges 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