{"id":4787,"date":"2024-04-19T15:25:37","date_gmt":"2024-04-19T13:25:37","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=4787"},"modified":"2024-04-19T15:47:46","modified_gmt":"2024-04-19T13:47:46","slug":"csokkeno-kkv-terhek-szigoritasok-a-kozremukodok-tevekenysegeben-modosult-az-esg-torveny","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/04\/csokkeno-kkv-terhek-szigoritasok-a-kozremukodok-tevekenysegeben-modosult-az-esg-torveny\/","title":{"rendered":"Cs\u00f6kken\u0151 kkv terhek, szigor\u00edt\u00e1sok a k\u00f6zrem\u0171k\u00f6d\u0151k tev\u00e9kenys\u00e9g\u00e9ben \u2013 M\u00f3dosult az ESG t\u00f6rv\u00e9ny"},"content":{"rendered":"\t\t
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N\u00e9gy h\u00f3nappal az \u00faj ESG t\u00f6rv\u00e9ny elfogad\u00e1s\u00e1t k\u00f6vet\u0151en jelent meg a t\u00f6rv\u00e9ny els\u0151 m\u00f3dos\u00edt\u00e1sa, amely sz\u00e1mos ponton \u00e1talak\u00edtja, illetve kieg\u00e9sz\u00edti az ESG adatszolg\u00e1ltat\u00e1sra, a nyilv\u00e1ntart\u00e1sokra \u00e9s a Szab\u00e1lyozott Tev\u00e9kenys\u00e9gek Fel\u00fcgyeleti Hat\u00f3s\u00e1g\u00e1t (SZTFH) megillet\u0151 hat\u00f3s\u00e1gi jogk\u00f6r\u00f6kre vonatkoz\u00f3 rendelkez\u00e9seket. A m\u00f3dos\u00edt\u00e1sr\u00f3l Gy\u00f6rfi-T\u00f3th P\u00e9ter, partner, a DLA Piper Hungary ESG szakter\u00fclet\u00e9nek vezet\u0151je \u00e9s Dr\u00e1novits D\u00f3ra, a DLA Piper Hungary szenior \u00fcgyv\u00e9dje k\u00e9sz\u00edtettek \u00f6sszefoglal\u00f3t.<\/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

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V\u00e1ltoz\u00e1sok az ESG adatszolg\u00e1ltat\u00e1sban<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s pontos\u00edtja, hogy az ESG adatszolg\u00e1ltat\u00e1sra jogszab\u00e1lyban k\u00f6telezett, illetve a k\u00f6telezetts\u00e9get szerz\u0151d\u00e9sben vagy m\u00e1sk\u00e9nt \u00f6nk\u00e9nt v\u00e1llal\u00f3 szervezetek milyen m\u00f3don teljes\u00edthetik e k\u00f6telezetts\u00e9g\u00fcket. A kor\u00e1bban is rendelkez\u00e9sre \u00e1ll\u00f3 lehet\u0151s\u00e9g, az ESG besz\u00e1mol\u00f3 beny\u00fajt\u00e1sa mellett ezek a szervezetek egy \u00fan. ESG k\u00e9rd\u0151\u00edv kit\u00f6lt\u00e9s\u00e9vel is szolg\u00e1ltathatj\u00e1k a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sekkel kapcsolatos adataikat, az SZTFH eln\u00f6k\u00e9nek rendelet\u00e9ben a k\u00e9s\u0151bbiekben meghat\u00e1rozott \u2013 feltehet\u0151leg az ESG besz\u00e1mol\u00f3hoz k\u00e9pest cs\u00f6kkentett \u2013 adattartalommal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\u201eEz a v\u00e1ltoz\u00e1s seg\u00edtheti azokat a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokat (kkv), amelyek a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1s besz\u00e1ll\u00edt\u00f3ik\u00e9nt (ell\u00e1t\u00e1si l\u00e1nc\u00e1nak tagjak\u00e9nt), a v\u00e1llalkoz\u00e1ssal k\u00f6t\u00f6tt szerz\u0151d\u00e9s\u00fck alapj\u00e1n vagy a versenyk\u00e9pess\u00e9g\u00fck meg\u0151rz\u00e9se, hitelk\u00e9pess\u00e9g\u00fck jav\u00edt\u00e1sa \u00e9rdek\u00e9ben \u00f6nk\u00e9nt v\u00e1llalj\u00e1k ESG adatok szolg\u00e1ltat\u00e1s\u00e1t<\/i>\u201d \u2013 mondta el Gy\u00f6rfi-T\u00f3th P\u00e9ter<\/b>, partner, a DLA Piper Hungary ESG szakter\u00fclet\u00e9nek vezet\u0151je. \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

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\n\t\t\t\tA decemberben elfogadott ESG t\u00f6rv\u00e9nyt feldolgoz\u00f3 cikksorozatunk els\u0151 r\u00e9sz\u00e9ben<\/a> \u00f6sszefoglaljuk az \u00faj jogszab\u00e1lyban el\u0151\u00edrt fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geket, illetve, hogy azok milyen feladatokat jelenthetnek a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1sokra. A m\u00e1sodik r\u00e9szben<\/a> az ESG besz\u00e1mol\u00f3val \u00e9s a fenntarthat\u00f3s\u00e1gi jelent\u00e9ssel foglalkozunk, m\u00edg cikksorozatunk harmadik r\u00e9sze <\/a>a t\u00f6rv\u00e9ny \u00e1ltal kialak\u00edtott hazai ESG int\u00e9zm\u00e9nyrendszer r\u00e9sztvev\u0151it \u00e9s tervezett feladataikat mutatja be.\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Fontos \u00faj szab\u00e1ly, hogy ezekt\u0151l a szervezetekt\u0151l az ESG k\u00e9rd\u0151\u00edven t\u00falmutat\u00f3an tov\u00e1bbi adat k\u00f6zvetlen\u00fcl nem k\u00e9rhet\u0151. Amennyiben b\u00e1rki ilyen adatot ig\u00e9nyelne, \u00fagy azt az SZTFH-n kereszt\u00fcl, form\u00e1lis elj\u00e1r\u00e1sban kell k\u00e9rnie, \u00e9s a szervezet csak az SZTFH \u00e1ltal enged\u00e9lyezett adatszolg\u00e1ltat\u00e1sra k\u00f6teles. A jogalkot\u00f3 v\u00e9lhet\u0151en \u00edgy k\u00edv\u00e1nja v\u00e9deni a kkv szektor szerepl\u0151it a val\u00f3ban sz\u00fcks\u00e9gesn\u00e9l sz\u00e9lesebb k\u00f6r\u0171 adatszolg\u00e1ltat\u00e1st\u00f3l, ezzel is cs\u00f6kkentve adminisztrat\u00edv terheiket.<\/p>

Hasonl\u00f3 c\u00e9lt szolg\u00e1l tov\u00e1bb\u00e1 az a m\u00f3dos\u00edt\u00e1s, miszerint az adatszolg\u00e1ltat\u00e1sra szerz\u0151d\u00e9sben k\u00f6telezett vagy azt \u00f6nk\u00e9nt v\u00e1llal\u00f3 szervezetek akkor sem k\u00f6telesek ESG tan\u00fas\u00edtv\u00e1nyt ig\u00e9nyelni, amennyiben adatszolg\u00e1ltat\u00e1sukat ESG besz\u00e1mol\u00f3 \u00fatj\u00e1n teljes\u00edtik. Az akkredit\u00e1lt ESG tan\u00fas\u00edt\u00f3 \u00e1ltal ki\u00e1ll\u00edtott tan\u00fas\u00edtv\u00e1ny (bizonyoss\u00e1gi v\u00e9lem\u00e9ny) a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3, ESG besz\u00e1mol\u00f3 beny\u00fajt\u00e1s\u00e1ra k\u00f6telezett v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra tov\u00e1bbra is k\u00f6telez\u0151.<\/p>

M\u00edg a kkv szektor adminisztrat\u00edv feladatai el\u0151rel\u00e1that\u00f3lag cs\u00f6kkennek, nem ez a helyzet a t\u0151l\u00fck ESG adatokat ig\u00e9nyl\u0151 szem\u00e9lyekkel, akik az \u00edgy beszerzett adatokat 45 napon bel\u00fcl k\u00f6telesek az SZTFH rendelkez\u00e9s\u00e9re bocs\u00e1tani.<\/p>

V\u00e9g\u00fcl a jogalkot\u00f3 egy\u00e9rtelm\u0171v\u00e9 tette, hogy a v\u00e1llalkoz\u00e1sok \u2013 a fenntarthat\u00f3s\u00e1gi jelent\u00e9shez hasonl\u00f3an \u2013 jogosultak konszolid\u00e1lt ESG besz\u00e1mol\u00f3t k\u00e9sz\u00edteni, ebben az esetben a le\u00e1nyv\u00e1llalatok mentes\u00fclnek a besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g al\u00f3l.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Az ESG k\u00f6zrem\u0171k\u00f6d\u0151kre vonatkoz\u00f3 \u00faj szab\u00e1lyok<\/b><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Az ESG t\u00f6rv\u00e9ny kieg\u00e9sz\u00fcl az ESG k\u00f6zrem\u0171k\u00f6d\u0151 \u00f6sszefoglal\u00f3 fogalm\u00e1val, amelybe beletartoznak az ESG tan\u00fas\u00edt\u00f3k, ESG tan\u00e1csad\u00f3k \u00e9s ESG min\u0151s\u00edt\u0151k is. A t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s mindh\u00e1rom ESG k\u00f6zrem\u0171k\u00f6d\u0151i csoport eset\u00e9ben m\u00f3dos\u00edtja az \u00f6sszef\u00e9rhetetlens\u00e9gi szab\u00e1lyokat, \u00e9s a kiz\u00e1r\u00f3 rendelkez\u00e9seket kiterjeszti az ESG k\u00f6zrem\u0171k\u00f6d\u0151k \u00fan. kapcsol\u00f3d\u00f3 szem\u00e9lyeire is, ezzel m\u00e9g ink\u00e1bb keretek k\u00f6z\u00e9 szor\u00edtva az egyes tev\u00e9kenys\u00e9gek gyakorl\u00e1s\u00e1nak felt\u00e9telrendszer\u00e9t.\u00a0<\/p>

A jogalkot\u00f3 differenci\u00e1lta az ESG min\u0151s\u00edt\u0151k tev\u00e9kenys\u00e9g\u00e9re vonatkoz\u00f3 szab\u00e1lyokat, aszerint, hogy a min\u0151s\u00edt\u0151 egy v\u00e1llalkoz\u00e1s megb\u00edz\u00e1s\u00e1b\u00f3l, hozz\u00e1j\u00e1rul\u00e1s\u00e1val, vagy an\u00e9lk\u00fcl v\u00e9gzi el a v\u00e1llalkoz\u00e1s ESG min\u0151s\u00edt\u00e9s\u00e9t.\u00a0 Ha a\u00a0v\u00e1llalkoz\u00e1sr\u00f3l vagy az\u00a0ESG adatszolg\u00e1ltat\u00e1st v\u00e1llal\u00f3 vagy arra k\u00f6teles egy\u00e9b szervezetr\u0151l annak megb\u00edz\u00e1sa hi\u00e1ny\u00e1ban \u00e9s hozz\u00e1j\u00e1rul\u00e1sa n\u00e9lk\u00fcl tartalm\u00e1t tekintve ESG min\u0151s\u00edt\u00e9st hoznak nyilv\u00e1noss\u00e1gra, vagy adnak \u00e1t harmadik szem\u00e9lynek, a\u00a0min\u0151s\u00edt\u00e9st v\u00e9gz\u0151 szem\u00e9ly halad\u00e9ktalanul k\u00f6teles \u00e9rtes\u00edteni a\u00a0min\u0151s\u00edtett szervezetet, aki panasszal \u00e9lhet \u00e9s \u00fajra\u00e9rt\u00e9kel\u00e9st k\u00e9rhet.<\/p>

Fontos fejlem\u00e9ny, hogy a t\u00f6rv\u00e9ny m\u00e1r kifejezetten r\u00f6gz\u00edti: az ESG k\u00f6zrem\u0171k\u00f6d\u0151k kiz\u00e1r\u00f3lag akkor jogosultak a t\u00f6rv\u00e9ny szerinti tev\u00e9kenys\u00e9g ell\u00e1t\u00e1s\u00e1ra, ha \u0151ket az SZTFH nyilv\u00e1ntart\u00e1sba vette. A jogosulatlan ESG k\u00f6zrem\u0171k\u00f6d\u0151i tev\u00e9kenys\u00e9g ak\u00e1r p\u00e9nzb\u00edrs\u00e1ggal is s\u00fajthat\u00f3. Az ESG min\u0151s\u00edt\u0151k eset\u00e9ben ugyanakkor \u2013 kiv\u00e9telesen \u2013 nem min\u0151s\u00fcl jogosulatlan ESG min\u0151s\u00edt\u0151i tev\u00e9kenys\u00e9gnek, ha a\u00a0nyilv\u00e1ntart\u00e1sban nem szerepl\u0151 min\u0151s\u00edt\u00e9st v\u00e9gz\u0151 \u00e1ltal min\u0151s\u00edtett v\u00e1llalkoz\u00e1s vagy egy\u00e9b szervezet a\u00a0r\u00e1 vonatkoz\u00f3 min\u0151s\u00edt\u00e9s k\u00f6zz\u00e9t\u00e9tel\u00e9hez hozz\u00e1j\u00e1rul.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\u201eL\u00e1that\u00f3, hogy az ESG \u00f6kosziszt\u00e9ma m\u00e9g kialakul\u00f3ban van. A jelenlegi m\u00f3dos\u00edt\u00e1s tov\u00e1bb finom\u00edtja a rendszert, amelynek teljes meg\u00e9rt\u00e9s\u00e9hez azonban tov\u00e1bbra is sz\u00fcks\u00e9gesek az alacsonyabb szint\u0171 jogszab\u00e1lyok<\/i>\u201d \u2013 tette hozz\u00e1 Dr\u00e1novits D\u00f3ra<\/b>, a DLA Piper Hungary szenior \u00fcgyv\u00e9dje. \t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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A nyilv\u00e1ntart\u00e1sokra vonatkoz\u00f3 v\u00e1ltoz\u00e1sok<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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A jogalkot\u00f3 els\u0151sorban technikai m\u00f3dos\u00edt\u00e1sokat vezetett be az ESG keretrendszerre vonatkoz\u00f3 egyes nyilv\u00e1ntart\u00e1sok tekintet\u00e9ben. Eml\u00edt\u00e9sre m\u00e9lt\u00f3 v\u00e1ltoz\u00e1s, hogy az SZTFH m\u00e1r nem a Magyarorsz\u00e1g ter\u00fclet\u00e9n ESG szoftvereket forgalmaz\u00f3 \u00e9s gy\u00e1rt\u00f3 v\u00e1llalatokr\u00f3l fog nyilv\u00e1ntart\u00e1st vezetni, hanem magukr\u00f3l az ESG szoftverekr\u0151l.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Az SZTFH kiterjesztett hat\u00f3s\u00e1gi jogk\u00f6re <\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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A t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben a hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s keret\u00e9ben az SZTFH m\u00e1r nemcsak a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek betart\u00e1s\u00e1t fogja ellen\u0151rizni, hanem a v\u00e1llalkoz\u00e1sok, a tov\u00e1bbi szervezetek \u00e9s az ESG k\u00f6zrem\u0171k\u00f6d\u0151k ESG t\u00f6rv\u00e9nyben, illetve a t\u00f6rv\u00e9nyi felhatalmaz\u00e1s alapj\u00e1n kiadott jogszab\u00e1lyokban meghat\u00e1rozott k\u00f6telezetts\u00e9geinek teljes\u00edt\u00e9s\u00e9t is.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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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

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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\"Gy\u00f6rfi-T\u00f3th\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

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

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

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\n\t\t\t\t\t\t\tGy\u00f6rfi-T\u00f3th P\u00e9ter\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\tP\u00e9ter a DLA Piper Hungary partnere, a budapesti \u00e9s a CEE r\u00e9gi\u00f3 projekt \u00e9s restruktur\u00e1l\u00e1si csoportj\u00e1nak vezet\u0151je, valamint az ESG szakter\u00fclet vezet\u0151je. Helyi \u00e9s hat\u00e1ron \u00e1tny\u00fal\u00f3 jog\u00fcgyletek tan\u00e1csad\u00e1s\u00e1ban j\u00e1rtas, t\u00f6bbek k\u00f6z\u00f6tt az infrastrukt\u00fara-fejleszt\u00e9s, bankjog, projekt- \u00e9s ingatlanfinansz\u00edroz\u00e1s, \u00e1llami szab\u00e1lyoz\u00e1si k\u00e9rd\u00e9sek, k\u00f6zbeszerz\u00e9si jog, re-organiz\u00e1ci\u00f3 \u00e9s restruktur\u00e1l\u00e1s, felsz\u00e1mol\u00e1si- \u00e9s cs\u0151djog ter\u00fcletein. \t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tE-mailt k\u00fcld\u00f6k\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\"Dr\u00e1novits\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

\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
\n\t\t\t\t\t\t\t\tSzenior \u00fcgyv\u00e9d,

az ESG szakter\u00fclet szakmai koordin\u00e1tora,
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\n\t\t\t

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\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
\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\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
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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Kapcsol\u00f3d\u00f3 tartalmaink<\/b><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\"esg-torveny\"<\/div><\/a>\n\t\t\t\t
ESG<\/div>\n\t\t\t\t
\n\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\u00dajabb k\u00f6nny\u00edt\u00e9sek a c\u00e9gek fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben – elfogadt\u00e1k az ESG t\u00f6rv\u00e9ny \u00e9s a sz\u00e1mviteli t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
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Megjelent a 2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny, azaz az ESG t\u00f6rv\u00e9ny \u00e9s a sz\u00e1mviteli t\u00f6rv\u00e9ny \u00fajabb m\u00f3dos\u00edt\u00e1sa, ami \u00fajabb k\u00f6nny\u00edt\u00e9seket hoz a hazai v\u00e1llalkoz\u00e1sok fenntarthat\u00f3s\u00e1gi \u00e9s kapcsol\u00f3d\u00f3 jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben. <\/p>\n\t\t<\/div>\n\t\t\t\t\t

\n\t\t\n\t\t\n\t\t\tTov\u00e1bb >>\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2025-06-27\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\"esg-torveny\"<\/div><\/a>\n\t\t\t\t
ESG<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tIsm\u00e9t v\u00e1ltozhat az ESG t\u00f6rv\u00e9ny \u2013 a magyar v\u00e1llalkoz\u00e1sok is mentes\u00fclhetnek az ESG jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek al\u00f3l\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
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A m\u00falt h\u00e9t v\u00e9g\u00e9n megjelent a Nemzetgazdas\u00e1gi Miniszt\u00e9rium \u00e9s az SZTFH \u00e1ltal jegyzett javaslat a 2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny, azaz az ESG t\u00f6rv\u00e9ny \u00fajabb m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l. <\/p>\n\t\t<\/div>\n\t\t\t\t\t

\n\t\t\n\t\t\n\t\t\tTov\u00e1bb >>\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2025-03-24\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\"Omnibusz<\/div><\/a>\n\t\t\t\t
ESG<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tOmnibusz \u2013 R\u00e9szletesen a Bizotts\u00e1g jelent\u00e9st\u00e9teli javaslatcsomagj\u00e1r\u00f3l\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
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Az Eur\u00f3pai Bizotts\u00e1g 2025. febru\u00e1r 26-\u00e1n mutatta be \u00e1tfog\u00f3 javaslat\u00e1t a v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9sr\u0151l sz\u00f3l\u00f3 ir\u00e1nyelv (CSRD), a v\u00e1llalati fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si ir\u00e1nyelv (CSDDD) \u00e9s az uni\u00f3s taxon\u00f3miai rendelet m\u00f3dos\u00edt\u00e1s\u00e1ra. <\/p>\n\t\t<\/div>\n\t\t\t\t\t

\n\t\t\n\t\t\n\t\t\tTov\u00e1bb >>\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2025-03-14\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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K\u00e9rd\u00e9se van? Keressen minket bizalommal!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tKapcsolatfelv\u00e9tel<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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K\u00f6vesse LinkedIn oldalunkat!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tDLA Piper Hungary<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

N\u00e9gy h\u00f3nappal az \u00faj ESG t\u00f6rv\u00e9ny elfogad\u00e1s\u00e1t k\u00f6vet\u0151en jelent meg a t\u00f6rv\u00e9ny els\u0151 m\u00f3dos\u00edt\u00e1sa, amely sz\u00e1mos ponton \u00e1talak\u00edtja, illetve kieg\u00e9sz\u00edti az ESG adatszolg\u00e1ltat\u00e1sra, a nyilv\u00e1ntart\u00e1sokra \u00e9s a Szab\u00e1lyozott Tev\u00e9kenys\u00e9gek Fel\u00fcgyeleti Hat\u00f3s\u00e1g\u00e1t (SZTFH) megillet\u0151 hat\u00f3s\u00e1gi jogk\u00f6r\u00f6kre vonatkoz\u00f3 rendelkez\u00e9seket.<\/p>\n","protected":false},"author":810,"featured_media":4567,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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