{"id":4958,"date":"2024-07-29T17:50:35","date_gmt":"2024-07-29T15:50:35","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=4958"},"modified":"2024-07-30T17:21:34","modified_gmt":"2024-07-30T15:21:34","slug":"uj-merfoldko-az-esg-teruleten-hatalyba-lepett-a-fenntarthatosaggal-kapcsolatos-vallalati-atvilagitasrol-szolo-unios-iranyelv-vagyis-a-cs3d","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/07\/uj-merfoldko-az-esg-teruleten-hatalyba-lepett-a-fenntarthatosaggal-kapcsolatos-vallalati-atvilagitasrol-szolo-unios-iranyelv-vagyis-a-cs3d\/","title":{"rendered":"\u00daj m\u00e9rf\u00f6ldk\u0151 az ESG ter\u00fclet\u00e9n: hat\u00e1lyba l\u00e9pett a fenntarthat\u00f3s\u00e1ggal kapcsolatos v\u00e1llalati \u00e1tvil\u00e1g\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 uni\u00f3s ir\u00e1nyelv, vagyis a CS3D"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4958\" class=\"elementor elementor-4958\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16881ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16881ed\" data-element_type=\"section\" data-e-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-7c764b7\" data-id=\"7c764b7\" data-element_type=\"column\" data-e-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-ca02d3c elementor-widget elementor-widget-spacer\" data-id=\"ca02d3c\" data-element_type=\"widget\" data-e-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-19cdf46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19cdf46\" data-element_type=\"section\" data-e-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-8cee41c\" data-id=\"8cee41c\" data-element_type=\"column\" data-e-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-d0f801b elementor-widget elementor-widget-text-editor\" data-id=\"d0f801b\" data-element_type=\"widget\" data-e-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<h5><strong>2024. j\u00falius 25-\u00e9n hat\u00e1lyba l\u00e9pett a kor\u00e1bban sokat vitatott \u00e9s sz\u00e1mos alkalommal \u00fajrat\u00e1rgyalt, fenntarthat\u00f3s\u00e1ggal kapcsolatos v\u00e1llalati \u00e1tvil\u00e1g\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 ir\u00e1nyelv (<em>Corporate Sustainability Due Diligence Directive<\/em> (CS3D)), miut\u00e1n az Eur\u00f3pai Parlament \u00e9s a Tan\u00e1cs is z\u00f6ld utat adott az javaslatnak. A CS3D v\u00e9gleges sz\u00f6vege ugyan kev\u00e9sb\u00e9 ambici\u00f3zus, mint az eredeti tervezet, azonban az ir\u00e1nyelv \u00edgy is m\u00e9rf\u00f6ldk\u0151nek tekinthet\u0151 a fenntarthat\u00f3s\u00e1g, illetve az ESG ter\u00fclet\u00e9n.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dfd695c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfd695c\" data-element_type=\"section\" data-e-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-c113cc0\" data-id=\"c113cc0\" data-element_type=\"column\" data-e-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-ce56149 elementor-widget elementor-widget-text-editor\" data-id=\"ce56149\" data-element_type=\"widget\" data-e-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 tag\u00e1llamoknak k\u00e9t \u00e9v\u00fck van az ir\u00e1nyelv implement\u00e1l\u00e1s\u00e1ra, a felk\u00e9sz\u00fcl\u00e9s azonban hossz\u00fa \u00e9s bonyolult folyamat lesz, \u00edgy m\u00e1r most \u00e9rdemes megismerni a CS3D-ben foglalt szab\u00e1lyokat.<\/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-db4b8db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db4b8db\" data-element_type=\"section\" data-e-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-6e3a86f\" data-id=\"6e3a86f\" data-element_type=\"column\" data-e-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-550b8d9 elementor-widget elementor-widget-text-editor\" data-id=\"550b8d9\" data-element_type=\"widget\" data-e-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<h5><strong>Mi a szab\u00e1lyoz\u00e1s c\u00e9lja?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c892d9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c892d9e\" data-element_type=\"section\" data-e-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-69b36ab\" data-id=\"69b36ab\" data-element_type=\"column\" data-e-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-1511ab9 elementor-widget elementor-widget-text-editor\" data-id=\"1511ab9\" data-element_type=\"widget\" data-e-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 szab\u00e1lyoz\u00e1s c\u00e9lja az Uni\u00f3ban a fenntarthat\u00f3 gazdas\u00e1gra val\u00f3 \u00e1t\u00e1ll\u00e1shoz val\u00f3 hozz\u00e1j\u00e1rul\u00e1s ter\u00e9n rejl\u0151 lehet\u0151s\u00e9gek jobb \u00e9s hat\u00e9konyabb kiakn\u00e1z\u00e1sa, valamint a fenntarthat\u00f3 \u00e9s felel\u0151s v\u00e1llalati magatart\u00e1s el\u0151mozd\u00edt\u00e1sa a v\u00e1llalatok m\u0171k\u00f6d\u00e9s\u00e9ben \u00e9s \u00e9rt\u00e9kl\u00e1ncaikban egyar\u00e1nt.<\/p><p>A fenti c\u00e9lok el\u00e9r\u00e9se \u00e9rdek\u00e9ben a CS3D egyr\u00e9szt k\u00f6telezetts\u00e9geket \u00e1llap\u00edt meg a hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatok sz\u00e1m\u00e1ra, hogy a teljes tev\u00e9kenys\u00e9g\u00fck sor\u00e1n felm\u00e9rj\u00e9k \u00e9s kezelj\u00e9k az emberi jogokra, valamint a k\u00f6rnyezetre gyakorolt k\u00e1ros hat\u00e1sokat.<\/p><p>Tov\u00e1bb\u00e1, a CS3D r\u00f6gz\u00edti a v\u00e1llalatok azon k\u00f6telezetts\u00e9g\u00e9t is, hogy az \u00e9ghajlatv\u00e1ltoz\u00e1s m\u00e9rs\u00e9kl\u00e9s\u00e9t szolg\u00e1l\u00f3 \u00e1t\u00e1ll\u00e1si tervet fogadjanak el \u00e9s alkalmazzanak, valamint meghat\u00e1rozza az ir\u00e1nyelvben foglalt k\u00f6telezetts\u00e9gek megs\u00e9rt\u00e9s\u00e9\u00e9rt val\u00f3 felel\u0151ss\u00e9g szab\u00e1lyait 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-423ad23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"423ad23\" data-element_type=\"section\" data-e-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-ec5fa77\" data-id=\"ec5fa77\" data-element_type=\"column\" data-e-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-d5b2723 elementor-widget elementor-widget-text-editor\" data-id=\"d5b2723\" data-element_type=\"widget\" data-e-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<h5><strong>Kikre vonatkozik a CS3D?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-026fe60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"026fe60\" data-element_type=\"section\" data-e-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-abeb0ab\" data-id=\"abeb0ab\" data-element_type=\"column\" data-e-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-fcf23e0 elementor-widget elementor-widget-text-editor\" data-id=\"fcf23e0\" data-element_type=\"widget\" data-e-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 CS3D hat\u00e1lya kiterjed mind az uni\u00f3s tag\u00e1llamok jogszab\u00e1lyaival, mind a nem uni\u00f3s, harmadik orsz\u00e1gok jogszab\u00e1lyaival \u00f6sszhangban l\u00e9trehozott v\u00e1llalatokra. Az uni\u00f3s v\u00e1llalatok tekintet\u00e9ben a CS3D szab\u00e1lyait mindenekel\u0151tt azokra a nagyv\u00e1llalatokra kell alkalmazni, amelyek \u00e1tlagosan t\u00f6bb mint 1 000 munkav\u00e1llal\u00f3t foglalkoztattak, \u00e9s a nett\u00f3 vil\u00e1gpiaci \u00e1rbev\u00e9tel\u00fck meghaladta a 450 milli\u00f3 eur\u00f3t a legut\u00f3bbi p\u00e9nz\u00fcgyi \u00e9vben. Ezek a k\u00fcsz\u00f6b\u00e9rt\u00e9kek a munkav\u00e1llal\u00f3k tekintet\u00e9ben a k\u00e9tszeres\u00e9re, m\u00edg az \u00e1rbev\u00e9tel tekintet\u00e9ben a h\u00e1romszoros\u00e1ra emelkedtek az eredeti tervezethez k\u00e9pest, ezzel szignifik\u00e1nsan cs\u00f6kkentve a szab\u00e1lyoz\u00e1s al\u00e1 es\u0151 v\u00e1llaltok sz\u00e1m\u00e1t.<\/p><p>A nem uni\u00f3s, harmadik orsz\u00e1gbeli v\u00e1llalatok eset\u00e9ben a CS3D ugyancsak magas, 450 milli\u00f3 eur\u00f3t meghalad\u00f3, EU-ban el\u00e9rt nett\u00f3 \u00e1rbev\u00e9telt \u00edr el\u0151. Tov\u00e1bb\u00e1, a CS3D rendelkez\u00e9seit mind az uni\u00f3s, mind a harmadik orsz\u00e1gbeli v\u00e1llalatok est\u00e9ben alkalmazni kell az olyan v\u00e1llalatokra, amelyek ugyan nem \u00e9rt\u00e9k el az eml\u00edtett k\u00fcsz\u00f6b\u00e9rt\u00e9keket, azonban legfels\u0151 szint\u0171 anyav\u00e1llalatai olyan v\u00e1llalatcsoportoknak, amelyek megfelelnek a k\u00fcsz\u00f6b\u00e9rt\u00e9keknek. V\u00e9g\u00fcl az ir\u00e1nyelv hat\u00e1lya al\u00e1 tartoznak azok az uni\u00f3s, illetve nem uni\u00f3s v\u00e1llalatok is, amelyek franchise- vagy licencmeg\u00e1llapod\u00e1sokon alapul\u00f3 modellel m\u0171k\u00f6dnek \u00e9s megfelelnek az ir\u00e1nyelvben foglalt krit\u00e9riumoknak.<\/p><p>L\u00e9nyeges, hogy a CS3D szab\u00e1lyait csak akkor kell alkalmazni, ha az eml\u00edtett felt\u00e9telek k\u00e9t egym\u00e1st k\u00f6vet\u0151 p\u00e9nz\u00fcgyi \u00e9vben teljes\u00fclnek. A szab\u00e1lyoz\u00e1s hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatok krit\u00e9riumait az al\u00e1bbi t\u00e1bl\u00e1zat szeml\u00e9lteti.<\/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-3689729 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3689729\" data-element_type=\"section\" data-e-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-b3d4f95\" data-id=\"b3d4f95\" data-element_type=\"column\" data-e-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-6bcb7d6 elementor-widget elementor-widget-image\" data-id=\"6bcb7d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"524\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_1-2-1024x524.png\" class=\"attachment-large size-large wp-image-4968\" alt=\"\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_1-2-1024x524.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_1-2-300x153.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_1-2-768x393.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_1-2-1536x786.png 1536w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_1-2-2048x1048.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\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-d47f1fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d47f1fb\" data-element_type=\"section\" data-e-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-d82707d\" data-id=\"d82707d\" data-element_type=\"column\" data-e-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-80280cd elementor-widget elementor-widget-text-editor\" data-id=\"80280cd\" data-element_type=\"widget\" data-e-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>Ellent\u00e9tben a hazai ESG t\u00f6rv\u00e9nnyel, a CS3D szab\u00e1lyai a szab\u00e1lyozott p\u00e9nz\u00fcgyi v\u00e1llalkoz\u00e1sokra is k\u00f6telez\u0151ek (azzal, hogy \u2013 hossz\u00fa vita ut\u00e1n \u2013 ezek a v\u00e1llalatok felment\u00e9st kaptak az \u00fan. <em>downstream<\/em> \u00fczleti partnereik \u00e1tvil\u00e1g\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 k\u00f6telezetts\u00e9g\u00fck 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-481c8ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"481c8ef\" data-element_type=\"section\" data-e-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-9aeb38a\" data-id=\"9aeb38a\" data-element_type=\"column\" data-e-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-b9b5e64 elementor-widget elementor-widget-text-editor\" data-id=\"b9b5e64\" data-element_type=\"widget\" data-e-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<h5><strong>\u00c1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-faf6efa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"faf6efa\" data-element_type=\"section\" data-e-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-0f86a64\" data-id=\"0f86a64\" data-element_type=\"column\" data-e-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-8a6c186 elementor-widget elementor-widget-text-editor\" data-id=\"8a6c186\" data-element_type=\"widget\" data-e-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 ir\u00e1nyelv \u00e9rtelm\u00e9ben a tag\u00e1llamoknak biztos\u00edtaniuk kell, hogy a CS3D hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatok a megfelel\u0151 int\u00e9zked\u00e9sek \u00fatj\u00e1n kock\u00e1zatalap\u00fa emberi jogi \u00e9s k\u00f6rnyezetv\u00e9delmi \u00e1tvil\u00e1g\u00edt\u00e1st (<em>due diligence<\/em>) v\u00e9gezzenek. Az \u00e1tvil\u00e1g\u00edt\u00e1s c\u00e9lja mindenekel\u0151tt, hogy a v\u00e1llalatok beazonos\u00edts\u00e1k, \u00e9rt\u00e9kelj\u00e9k, megel\u0151zz\u00e9k, m\u00e9rs\u00e9kelj\u00e9k \u00e9s megsz\u00fcntess\u00e9k a t\u00e9nyleges, illetve lehets\u00e9ges k\u00e1ros k\u00f6rnyezeti vagy emberi jogi hat\u00e1sokat.<\/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-6acf0b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6acf0b4\" data-element_type=\"section\" data-e-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-1fefddf\" data-id=\"1fefddf\" data-element_type=\"column\" data-e-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-041f4f9 elementor-widget elementor-widget-text-editor\" data-id=\"041f4f9\" data-element_type=\"widget\" data-e-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 ir\u00e1nyelv hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatok nem csup\u00e1n a saj\u00e1t vagy le\u00e1nyv\u00e1llalataik tev\u00e9kenys\u00e9g\u00e9b\u0151l ered\u0151 t\u00e9nyleges \u00e9s lehets\u00e9ges k\u00e1ros hat\u00e1sok tekintet\u00e9ben, hanem a v\u00e1llalatok tev\u00e9kenys\u00e9gi l\u00e1nc\u00e1hoz kapcsol\u00f3d\u00f3, az \u00fczleti partnereik tev\u00e9kenys\u00e9g\u00e9b\u0151l ered\u0151 k\u00e1ros hat\u00e1sok tekintet\u00e9ben is int\u00e9zked\u00e9seket kell hozzanak.<\/p><p>Az \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9g\u00fck keret\u00e9ben teh\u00e1t a v\u00e1llalatok \u00e1tvil\u00e1g\u00edt\u00e1si rendszert k\u00f6telesek l\u00e9trehozni, melyet azt\u00e1n a m\u0171k\u00f6d\u00e9s\u00fck minden szegmens\u00e9be, illetve a m\u00e1r megl\u00e9v\u0151 kock\u00e1zatkezel\u00e9si rendszer\u00fckbe egyar\u00e1nt k\u00f6telesek be\u00e9p\u00edteni.<\/p><p>A rendszer fontos eleme a t\u00e9nyleges \u00e9s lehets\u00e9ges k\u00f6rnyezeti \u00e9s emberi jogi k\u00e1ros hat\u00e1sok azonos\u00edt\u00e1sa \u00e9s \u00e9rt\u00e9kel\u00e9se, sz\u00fcks\u00e9g szerint rangsorol\u00e1sa, majd az \u00edgy azonos\u00edtott kock\u00e1zatok elker\u00fcl\u00e9se, megel\u0151z\u00e9se, illetve enyh\u00edt\u00e9se \u00e9s megsz\u00fcntet\u00e9se \u00e9rdek\u00e9ben \u00e1tfog\u00f3 int\u00e9zked\u00e9sek kidolgoz\u00e1sa \u00e9s v\u00e9grehajt\u00e1sa (ezekhez a CS3D szint\u00e9n igyekszik sorvezet\u0151t adni).\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-12a024b\" data-id=\"12a024b\" data-element_type=\"column\" data-e-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-451255c elementor-widget elementor-widget-text-editor\" data-id=\"451255c\" data-element_type=\"widget\" data-e-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<h6><strong>A tev\u00e9kenys\u00e9gi l\u00e1nchoz kapcsol\u00f3d\u00f3 f\u0151bb fogalmak<\/strong><\/h6><ul><li><h6><strong>Egy v\u00e1llalat <em>upstream<\/em> \u00fczleti partnereinek tev\u00e9kenys\u00e9gei<\/strong>: amelyek az \u00e1ruk v\u00e1llalat \u00e1ltali el\u0151\u00e1ll\u00edt\u00e1s\u00e1hoz vagy szolg\u00e1ltat\u00e1sok v\u00e1llalat \u00e1ltali ny\u00fajt\u00e1s\u00e1hoz kapcsol\u00f3dnak (pl. a nyersanyagok kitermel\u00e9se, el\u0151\u00e1ll\u00edt\u00e1sa, a term\u00e9k gy\u00e1rt\u00e1sa, vagy a szolg\u00e1ltat\u00e1sok fejleszt\u00e9se).<\/h6><\/li><li><h6><strong>Egy v\u00e1llalat <em>downstream<\/em> \u00fczleti partnereinek tev\u00e9kenys\u00e9gei:<\/strong> amelyek a v\u00e1llalat term\u00e9k\u00e9nek forgalmaz\u00e1s\u00e1hoz, sz\u00e1ll\u00edt\u00e1s\u00e1hoz \u00e9s t\u00e1rol\u00e1s\u00e1hoz kapcsol\u00f3dnak, amennyiben ezeket a tev\u00e9kenys\u00e9geket az \u00fczleti partnerek a v\u00e1llalat sz\u00e1m\u00e1ra vagy a v\u00e1llalat nev\u00e9ben v\u00e9gzik.<\/h6><\/li><li><h6><strong>\u00dczleti partner: <\/strong>olyan jogalany, amellyel a v\u00e1llalat a tev\u00e9kenys\u00e9geire, term\u00e9keire vagy szolg\u00e1ltat\u00e1saira vonatkoz\u00f3 kereskedelmi meg\u00e1llapod\u00e1st k\u00f6t\u00f6tt, vagy amelynek a v\u00e1llalat a tev\u00e9kenys\u00e9gi l\u00e1nc fogalma al\u00e1 tartoz\u00f3 szolg\u00e1ltat\u00e1sokat ny\u00fajt (k\u00f6zvetlen \u00fczleti partner), valamint amely nem k\u00f6zvetlen \u00fczleti partner, azonban a v\u00e1llalat tev\u00e9kenys\u00e9geihez, term\u00e9keihez vagy szolg\u00e1ltat\u00e1saihoz kapcsol\u00f3d\u00f3 \u00fczleti tev\u00e9kenys\u00e9get folytat (k\u00f6zvetett \u00fczleti partner).<\/h6><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29501eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29501eb\" data-element_type=\"section\" data-e-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-fcaf075\" data-id=\"fcaf075\" data-element_type=\"column\" data-e-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-a42e0b6 elementor-widget elementor-widget-spacer\" data-id=\"a42e0b6\" data-element_type=\"widget\" data-e-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-a4e5d76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4e5d76\" data-element_type=\"section\" data-e-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-1fc812a\" data-id=\"1fc812a\" data-element_type=\"column\" data-e-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-974a19f elementor-widget elementor-widget-text-editor\" data-id=\"974a19f\" data-element_type=\"widget\" data-e-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 CS3D el\u0151\u00edrja tov\u00e1bb\u00e1 a k\u00e1ros hat\u00e1sok k\u00f6telez\u0151 korrekci\u00f3j\u00e1t: amennyiben a k\u00e1r t\u00e9nylegesen bek\u00f6vetkezett, \u00fagy a v\u00e1llalat k\u00f6teles \u2013 a k\u00e1r jelleg\u00e9t\u0151l f\u00fcgg\u0151en \u2013 az \u00e9rintett szem\u00e9lyeknek, k\u00f6z\u00f6ss\u00e9geknek vagy k\u00f6rnyezetnek a helyre\u00e1ll\u00edt\u00e1s\u00e1ra, p\u00e9nz\u00fcgyi vagy nem p\u00e9nz\u00fcgyi kompenz\u00e1ci\u00f3 ny\u00fajt\u00e1s\u00e1ra.<\/p><p>Az \u00e1tvil\u00e1g\u00edt\u00e1si rendszer \u00e9s az int\u00e9zked\u00e9sek nem lehetnek k\u0151be v\u00e9sve, azoknak folyamatosan alakulnia kell a v\u00e1llalat m\u0171k\u00f6d\u00e9s\u00e9vel, a lehets\u00e9ges \u00e9s t\u00e9nyleges kock\u00e1zatokkal \u00f6sszhangban. Ennek megfelel\u0151en a v\u00e1llalatok k\u00f6telesek folyamatosan nyomon k\u00f6vetni \u00e1tvil\u00e1g\u00edt\u00e1si rendszer\u00fck \u00e9s szab\u00e1lyzataik m\u0171k\u00f6d\u00e9s\u00e9t, int\u00e9zked\u00e9seik hat\u00e9konys\u00e1g\u00e1t \u00e9s azokat sz\u00fcks\u00e9g szerint megfelel\u0151en m\u00f3dos\u00edtani.<\/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-a839add elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a839add\" data-element_type=\"section\" data-e-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-5824c91\" data-id=\"5824c91\" data-element_type=\"column\" data-e-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-29da843 elementor-widget elementor-widget-text-editor\" data-id=\"29da843\" data-element_type=\"widget\" data-e-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 CS3D elismeri, hogy a j\u00f3 \u00e1tvil\u00e1g\u00edt\u00e1si rendszerhez \u00e9s a kock\u00e1zatokkal kapcsolatos hat\u00e9kony int\u00e9zked\u00e9sekhez megfelel\u0151 inform\u00e1ci\u00f3k \u00e9s az \u00e9rintettekkel val\u00f3 folyamatos egy\u00fcttm\u0171k\u00f6d\u00e9s sz\u00fcks\u00e9ges, \u00edgy a v\u00e1llalatokat az egy\u00fcttm\u0171k\u00f6d\u00e9sre a teljes \u00e1tvil\u00e1g\u00edt\u00e1si folyamat sor\u00e1n k\u00f6telezi. Az \u00e9rintettek k\u00f6re t\u00e1g, bels\u0151 (pl. munkav\u00e1llal\u00f3k) \u00e9s k\u00fcls\u0151 \u00e9rintettekre (pl. a v\u00e1llalat tev\u00e9kenys\u00e9g\u00e9vel esetlegesen h\u00e1tr\u00e1nyosan \u00e9rintett szem\u00e9lyek, csoportok, illetve civil szervezetek) egyar\u00e1nt kiterjed.<\/p><p>V\u00e9g\u00fcl a fenntarthat\u00f3s\u00e1gi jogalkot\u00e1s egyik alapvet\u0151 pill\u00e9re a t\u00e1j\u00e9koztat\u00e1s, azaz a fenntarthat\u00f3s\u00e1gi adatok, a v\u00e1llalatok fenntarthat\u00f3s\u00e1gi megfelel\u00e9s\u00e9re vonatkoz\u00f3 inform\u00e1ci\u00f3k hozz\u00e1f\u00e9rhet\u0151v\u00e9 t\u00e9tele a nyilv\u00e1noss\u00e1g sz\u00e1m\u00e1ra. Ez term\u00e9szetesen a CS3D-ben is megjelenik, hiszen a v\u00e1llalatok k\u00f6telesek az \u00e1tvil\u00e1g\u00edt\u00e1si rendszer\u00fckre vonatkoz\u00f3 t\u00e1j\u00e9koztat\u00e1st honlapjukon, \u00e9ves besz\u00e1mol\u00f3 form\u00e1j\u00e1ban k\u00f6zz\u00e9tenni.<\/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-50 elementor-top-column elementor-element elementor-element-74f436e\" data-id=\"74f436e\" data-element_type=\"column\" data-e-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-136cc32 elementor-widget elementor-widget-text-editor\" data-id=\"136cc32\" data-element_type=\"widget\" data-e-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<h6><strong>Fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek a CS3D-ben \u00e9s az ESG tv.-ben<\/strong><\/h6><h6>A CS3D szerinti \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek l\u00e9nyeges egyez\u00e9st mutatnak a 2023. december 22-\u00e9n kihirdetett 2023. \u00e9vi CVIII. t\u00f6rv\u00e9nyben (ESG t\u00f6rv\u00e9ny) r\u00f6gz\u00edtett fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gekkel. Term\u00e9szetesen elt\u00e9r\u00e9sek is mutatkoznak, \u00edgy p\u00e9ld\u00e1ul:<\/h6><ul><li><h6>a CS3D a v\u00e1llalatok sz\u0171kebb csoportj\u00e1t \u00e9rinti, viszont kiterjed a szab\u00e1lyozott p\u00e9nz\u00fcgyi v\u00e1llalkoz\u00e1sokra is,<\/h6><\/li><li><h6>a CS3D alapj\u00e1n a tev\u00e9kenys\u00e9gi l\u00e1ncot \u00e9rint\u0151 \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9g sz\u00e9lesebb k\u00f6r\u0171nek l\u00e1tszik,<\/h6><\/li><li><h6>a CS3D nem \u00edrja el\u0151 EGS besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9t, hiteles\u00edttet\u00e9s\u00e9t \u00e9s egy k\u00f6zponti nyilv\u00e1ntart\u00e1sba val\u00f3 felt\u00f6lt\u00e9s\u00e9t,<\/h6><\/li><li><h6>a CS3D el\u0151\u00edrja \u00e1t\u00e1ll\u00e1si terv elk\u00e9sz\u00edt\u00e9s\u00e9t a CSRD hat\u00e1lya al\u00e1 nem tartoz\u00f3 v\u00e1llalatokra is,<\/h6><\/li><li><h6>a CS3D a kock\u00e1zatok \u00e9rt\u00e9kel\u00e9s\u00e9n\u00e9l csak a v\u00e1llalat \u00e1ltal a k\u00f6rnyezetre \u00e9s az emberi jogokra gyakorolt hat\u00e1sokat (<em>impact materiality<\/em>) veszi figyelembe, m\u00edg az ESG tv. a kett\u0151s l\u00e9nyegess\u00e9g elv\u00e9t a fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gekre is kiterjeszti.<\/h6><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b30d34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b30d34\" data-element_type=\"section\" data-e-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-ed37ca2\" data-id=\"ed37ca2\" data-element_type=\"column\" data-e-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-052b3ed elementor-widget elementor-widget-spacer\" data-id=\"052b3ed\" data-element_type=\"widget\" data-e-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-963ba90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"963ba90\" data-element_type=\"section\" data-e-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-213e014\" data-id=\"213e014\" data-element_type=\"column\" data-e-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-6587af3 elementor-widget elementor-widget-text-editor\" data-id=\"6587af3\" data-element_type=\"widget\" data-e-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 adminisztrat\u00edv terhek cs\u00f6kkent\u00e9se \u00e9rdek\u00e9ben a CS3D eltekint bizonyos k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t\u0151l a CSRD (<em>Corporate Sustainability Reporting Directive<\/em>) hat\u00e1lya al\u00e1 is tartoz\u00f3, fenntarthat\u00f3s\u00e1gi jelent\u00e9st k\u00e9sz\u00edt\u0151 v\u00e1llalatok eset\u00e9ben. \u00cdgy a fenntarthat\u00f3s\u00e1gi jelent\u00e9st k\u00e9sz\u00edt\u0151 v\u00e1llalatok nem k\u00f6telesek a CSRD-ben el\u0151\u00edrtakon t\u00fal tov\u00e1bbi vagy m\u00e1s besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9re \u00e9s honlapjukon val\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9re, m\u00e1sr\u00e9szt ezek a v\u00e1llalatok a CSRD szerinti \u00e1t\u00e1ll\u00e1si terv elfogad\u00e1s\u00e1val teljes\u00edtik az \u00e1t\u00e1ll\u00e1si tervre vonatkoz\u00f3, CS3D szerinti k\u00f6telezetts\u00e9geiket 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-91decb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91decb1\" data-element_type=\"section\" data-e-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-e5c5da2\" data-id=\"e5c5da2\" data-element_type=\"column\" data-e-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-97a0675 elementor-widget elementor-widget-text-editor\" data-id=\"97a0675\" data-element_type=\"widget\" data-e-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<h5><strong>K\u00fczdelem az \u00e9ghajlatv\u00e1ltoz\u00e1s ellen<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b83721 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b83721\" data-element_type=\"section\" data-e-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-64f2449\" data-id=\"64f2449\" data-element_type=\"column\" data-e-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-d75748a elementor-widget elementor-widget-text-editor\" data-id=\"d75748a\" data-element_type=\"widget\" data-e-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 CS3D a fentieken t\u00fal a v\u00e1llalatok sz\u00e1m\u00e1ra el\u0151\u00edrja, hogy egy olyan \u00e9ghajlatv\u00e1ltoz\u00e1s m\u00e9rs\u00e9kl\u00e9s\u00e9re ir\u00e1nyul\u00f3 \u00e1t\u00e1ll\u00e1si tervet fogadjanak el \u00e9s \u00e9rv\u00e9nyes\u00edtsenek, amely \u2013 \u201e<em>best effort<\/em>\u201d alapon, vagyis a v\u00e1llalatok r\u00e9sz\u00e9r\u0151l minden t\u0151l\u00fck telhet\u0151t megt\u00e9ve \u2013 k\u00e9pes biztos\u00edtani, hogy a v\u00e1llalat \u00fczleti modellje \u00e9s strat\u00e9gi\u00e1ja \u00f6sszeegyeztethet\u0151 legyen:<\/p><ul><li>a fenntarthat\u00f3 gazdas\u00e1gra val\u00f3 \u00e1t\u00e1ll\u00e1ssal;<\/li><li>a P\u00e1rizsi Meg\u00e1llapod\u00e1ssal \u00f6sszhangban a glob\u00e1lis felmeleged\u00e9s 1,5 <sup>o<\/sup>C-ra val\u00f3 korl\u00e1toz\u00e1s\u00e1val;<\/li><li>a kl\u00edmasemlegess\u00e9g el\u00e9r\u00e9s\u00e9re ir\u00e1nyul\u00f3, az eur\u00f3pai kl\u00edmarendeletben meghat\u00e1rozott c\u00e9lkit\u0171z\u00e9ssel, ide\u00e9rtve annak k\u00f6ztes c\u00e9ljait \u00e9s a 2050-ig el\u00e9rend\u0151 kl\u00edmasemlegess\u00e9gi c\u00e9lt; \u00e9s<\/li><li>a sz\u00e9nnel, olajjal \u00e9s g\u00e1zzal kapcsolatos tev\u00e9kenys\u00e9geknek val\u00f3 kitetts\u00e9get \u00e9rint\u0151 szempontokkal.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8822a30 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8822a30\" data-element_type=\"section\" data-e-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-6728127\" data-id=\"6728127\" data-element_type=\"column\" data-e-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-1445a73 elementor-widget elementor-widget-text-editor\" data-id=\"1445a73\" data-element_type=\"widget\" data-e-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<h5><strong>Mit tehetnek jogs\u00e9rt\u00e9s eset\u00e9n az \u00e9rintettek?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-027bbae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"027bbae\" data-element_type=\"section\" data-e-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-a73a3b7\" data-id=\"a73a3b7\" data-element_type=\"column\" data-e-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-91ffad3 elementor-widget elementor-widget-text-editor\" data-id=\"91ffad3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A sz\u00e1monk\u00e9rhet\u0151s\u00e9g minden hat\u00e9kony szab\u00e1lyoz\u00e1s alapvet\u0151 eleme, \u00edgy a CS3D is sz\u00e1mos lehet\u0151s\u00e9get biztos\u00edt az \u00e9rintett szem\u00e9lyeknek a CS3D szerinti k\u00f6telezetts\u00e9gek megszeg\u00e9se eset\u00e9n a k\u00f6telezetts\u00e9gszeg\u00e9s jelz\u00e9s\u00e9re a v\u00e1llalaton bel\u00fcl \u00e9s azon k\u00edv\u00fcl is.<\/p><p>A v\u00e1llalatok egyr\u00e9szt k\u00f6telesek hat\u00e9kony \u00e9s \u00e1tl\u00e1that\u00f3 bejelent\u00e9si mechanizmus \u00e9s panaszt\u00e9teli elj\u00e1r\u00e1s l\u00e9trehoz\u00e1s\u00e1ra \u00e9s fenntart\u00e1s\u00e1ra, amely a v\u00e1llalatban vagy tev\u00e9kenys\u00e9gi l\u00e1nc\u00e1ban elk\u00f6vetett jogs\u00e9rt\u00e9s anonim bejelent\u00e9s\u00e9nek lehet\u0151s\u00e9g\u00e9t biztos\u00edtja a v\u00e1llalat vagy \u00fczleti partnere munkav\u00e1llal\u00f3i, a jogs\u00e9rt\u00e9ssel \u00e9rintett szem\u00e9lyek vagy k\u00f6rnyezeti k\u00e1rok eset\u00e9n ak\u00e1r civil szervezetek sz\u00e1m\u00e1ra is. Emellett a v\u00e1llalatok k\u00f6telesek gondoskodni arr\u00f3l, hogy a fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek megszeg\u00e9s\u00e9re vonatkoz\u00f3 panaszok bejelent\u00e9s\u00e9re \u00e9s a bejelent\u0151k v\u00e9delm\u00e9re a bejelent\u0151v\u00e9delmi ir\u00e1nyelv rendelkez\u00e9sei is alkalmazand\u00f3k legyenek.<\/p><p>Az \u00e9rintett szem\u00e9lyek m\u00e1sr\u00e9szt a fel\u00fcgyeleti hat\u00f3s\u00e1gokn\u00e1l is bejelent\u00e9st tehetnek megalapozott agg\u00e1lyaikr\u00f3l, ha objekt\u00edv k\u00f6r\u00fclm\u00e9nyek alapj\u00e1n felt\u00e9telezik, hogy egy v\u00e1llalat nem tartja be a CS3D-t \u00e1t\u00fcltet\u0151 nemzeti jogszab\u00e1lyokat. A bejelent\u00e9st a hat\u00f3s\u00e1gok k\u00f6telesek \u00e9rdemben kivizsg\u00e1lni \u00e9s indokolt esetben hat\u00f3s\u00e1gi elj\u00e1r\u00e1st ind\u00edtani a szab\u00e1lys\u00e9rt\u0151 v\u00e1llalattal szemben. A nemzeti jogalkot\u00f3nak term\u00e9szetesen az ilyen bejelent\u00e9sek eset\u00e9n is biztos\u00edtania kell a bejelent\u0151 v\u00e9delm\u00e9t \u00e9s a bejelent\u00e9ssel kapcsolatos bejelent\u0151i jogokat (\u00edgy pl. a t\u00e1j\u00e9koztat\u00e1st \u00e9s fel\u00fclvizsg\u00e1lati lehet\u0151s\u00e9get).<\/p><p>L\u00e9nyeges tov\u00e1bb\u00e1, hogy a polg\u00e1ri jogi felel\u0151ss\u00e9g szab\u00e1lyai szerint a v\u00e1llalatok felel\u0151ss\u00e9gre vonhat\u00f3k lesznek a term\u00e9szetes vagy jogi szem\u00e9lyeknek okozott k\u00e1rok\u00e9rt, ha a v\u00e1llalat sz\u00e1nd\u00e9kosan vagy gondatlans\u00e1gb\u00f3l megszegte a k\u00e1ros hat\u00e1sok megel\u0151z\u00e9s\u00e9re, valamint megsz\u00fcntet\u00e9s\u00e9re vonatkoz\u00f3 k\u00f6telezetts\u00e9geket, amennyiben a vonatkoz\u00f3 jog, tilalom vagy k\u00f6telezetts\u00e9g a term\u00e9szetes vagy jogi szem\u00e9ly v\u00e9delm\u00e9t szolg\u00e1lja \u00e9s k\u00f6telezetts\u00e9gszeg\u00e9s k\u00f6vetkezt\u00e9ben s\u00e9r\u00fclt az \u00e9rintett szem\u00e9ly jogi \u00e9rdeke. Amennyiben meg\u00e1llap\u00edt\u00e1st nyer a v\u00e1llalat felel\u0151ss\u00e9ge, a term\u00e9szetes vagy jogi szem\u00e9ly \u2013 bele\u00e9rtve az \u00e9rintett civil szervezeteket is \u2013 jogosult a bek\u00f6vetkezett k\u00e1r teljes megt\u00e9r\u00edt\u00e9s\u00e9re, ugyanakkor ez nem eredm\u00e9nyezhet az elszenvedett k\u00e1r m\u00e9rt\u00e9k\u00e9t meghalad\u00f3 \u2013 b\u00fcntet\u0151 jelleg\u0171, t\u00f6bbsz\u00f6r\u00f6s vagy egy\u00e9b t\u00edpus\u00fa \u2013 k\u00e1rt\u00e9r\u00edt\u00e9st. Kiemelend\u0151, hogy a v\u00e1llalat nem vonhat\u00f3 felel\u0151ss\u00e9gre a k\u00e1r\u00e9rt, ha azt kiz\u00e1r\u00f3lag a tev\u00e9kenys\u00e9gi l\u00e1nc\u00e1ba tartoz\u00f3 \u00fczleti partnerei okozt\u00e1k, azonban, ha a k\u00e1rt a v\u00e1llalat \u00e9s annak le\u00e1nyv\u00e1llalata, k\u00f6zvetlen vagy k\u00f6zvetett \u00fczleti partnere egy\u00fcttesen okozta, akkor egyetemleges felel\u0151ss\u00e9ggel tartoznak.<\/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-492193c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"492193c\" data-element_type=\"section\" data-e-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-84877eb\" data-id=\"84877eb\" data-element_type=\"column\" data-e-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-ced0905 elementor-widget elementor-widget-text-editor\" data-id=\"ced0905\" data-element_type=\"widget\" data-e-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<h5><strong>Hat\u00f3s\u00e1gi szankci\u00f3k<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d35bfd9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d35bfd9\" data-element_type=\"section\" data-e-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-1ebf479\" data-id=\"1ebf479\" data-element_type=\"column\" data-e-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-7e12f24 elementor-widget elementor-widget-text-editor\" data-id=\"7e12f24\" data-element_type=\"widget\" data-e-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 CS3D alapj\u00e1n elfogadott nemzeti jogszab\u00e1lyi rendelkez\u00e9sek megs\u00e9rt\u00e9se eset\u00e9n alkalmazand\u00f3 szankci\u00f3knak hat\u00e9konynak, ar\u00e1nyosnak \u00e9s visszatart\u00f3 erej\u0171nek kell lenni\u00fck. A tag\u00e1llamok ezzel \u00f6sszhangban legal\u00e1bb a kiszabhat\u00f3 p\u00e9nzb\u00edrs\u00e1gokr\u00f3l, illetve, ha a v\u00e1llalat nem felel meg az el\u0151\u00edrt hat\u00e1rid\u0151n bel\u00fcl a p\u00e9nzb\u00edrs\u00e1got kiszab\u00f3 hat\u00e1rozatnak, akkor a nyilv\u00e1nos nyilatkozat szab\u00e1lyair\u00f3l kell rendelkezzenek, amely nyilatkozat megnevezi a jogs\u00e9rt\u00e9s\u00e9rt felel\u0151s v\u00e1llalatot \u00e9s a jogs\u00e9rt\u00e9s jelleg\u00e9t.<\/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-21505fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21505fc\" data-element_type=\"section\" data-e-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-7136085\" data-id=\"7136085\" data-element_type=\"column\" data-e-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-3ee4289 elementor-widget elementor-widget-text-editor\" data-id=\"3ee4289\" data-element_type=\"widget\" data-e-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<h5><strong>Mikort\u00f3l kell alkalmazni a CS3D szab\u00e1lyait?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c18f813 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c18f813\" data-element_type=\"section\" data-e-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-0ccb3ce\" data-id=\"0ccb3ce\" data-element_type=\"column\" data-e-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-e31a4b0 elementor-widget elementor-widget-text-editor\" data-id=\"e31a4b0\" data-element_type=\"widget\" data-e-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 tag\u00e1llamok legk\u00e9s\u0151bb 2026. j\u00falius 26-ig k\u00f6telesek elfogadni \u00e9s k\u00f6zz\u00e9tenni az ir\u00e1nyelvet implement\u00e1l\u00f3 jogszab\u00e1lyokat, amelyeket l\u00e9pcs\u0151zetes rendszerben, az al\u00e1bbi id\u0151pontokt\u00f3l kell majd alkalmazni:<\/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-12d0b0c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12d0b0c\" data-element_type=\"section\" data-e-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-992698d\" data-id=\"992698d\" data-element_type=\"column\" data-e-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-11e12c0 elementor-widget elementor-widget-image\" data-id=\"11e12c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"639\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_2-2-1024x639.png\" class=\"attachment-large size-large wp-image-4970\" alt=\"\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_2-2-1024x639.png 1024w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_2-2-300x187.png 300w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_2-2-768x479.png 768w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_2-2-1536x958.png 1536w, https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/07\/adv_cikk_2-2-2048x1277.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\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-bf8d736 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf8d736\" data-element_type=\"section\" data-e-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-136e023\" data-id=\"136e023\" data-element_type=\"column\" data-e-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-d336e6c elementor-widget elementor-widget-spacer\" data-id=\"d336e6c\" data-element_type=\"widget\" data-e-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-07ba8a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07ba8a9\" data-element_type=\"section\" data-e-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-7f7f349\" data-id=\"7f7f349\" data-element_type=\"column\" data-e-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-cad4f35 elementor-widget elementor-widget-text-editor\" data-id=\"cad4f35\" data-element_type=\"widget\" data-e-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<h5><strong>Mik a k\u00f6vetkez\u0151 l\u00e9p\u00e9sek?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e6cf98d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6cf98d\" data-element_type=\"section\" data-e-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-42c8dea\" data-id=\"42c8dea\" data-element_type=\"column\" data-e-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-af2b40d elementor-widget elementor-widget-text-editor\" data-id=\"af2b40d\" data-element_type=\"widget\" data-e-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 \u00e1tvil\u00e1g\u00edt\u00e1si rendszer fel\u00e9p\u00edt\u00e9s\u00e9nek alapja a v\u00e1llalat \u00e9s tev\u00e9kenys\u00e9gi l\u00e1nc\u00e1nak fenntarthat\u00f3s\u00e1gi szempont\u00fa \u00e1tvil\u00e1g\u00edt\u00e1sa \u00e9s a fenntarthat\u00f3s\u00e1gi adatok, valamint az \u00e9rintettekkel val\u00f3 egyeztet\u00e9s eredm\u00e9nyek\u00e9nt a kock\u00e1zatok azonos\u00edt\u00e1sa \u00e9s rangsorol\u00e1sa. Ezt k\u00f6vet\u0151en dolgozhat\u00f3k ki az \u00e1tvil\u00e1g\u00edt\u00e1si \u00e9s kock\u00e1zatkezel\u00e9si szab\u00e1lyzatok, valamint a k\u00e1ros hat\u00e1sok megel\u0151z\u00e9s\u00e9re, illetve cs\u00f6kkent\u00e9s\u00e9re, megsz\u00fcntet\u00e9s\u00e9re szolg\u00e1l\u00f3 int\u00e9zked\u00e9sek is. V\u00e9g\u00fcl a tev\u00e9kenys\u00e9gi l\u00e1ncban alkalmazott int\u00e9zked\u00e9sek, szerz\u0151d\u00e9ses rendelkez\u00e9sek, illetve a panaszkezel\u00e9si rendszer \u00e9s az \u00e1t\u00e1ll\u00e1si terv kidolgoz\u00e1sa k\u00f6vetkezik.<\/p><p>A fenti feladatokban a CSRD vagy az ESG t\u00f6rv\u00e9ny alapj\u00e1n m\u00e1r k\u00f6telezettek sz\u00e1m\u00e1ra az ezek alapj\u00e1n elv\u00e9gzett kock\u00e1zatfelm\u00e9r\u00e9sek, kock\u00e1zat\u00e9r\u00e9kel\u00e9sek \u00e9s szab\u00e1lyzatok j\u00f3 szolg\u00e1latot tehetnek. Ez\u00e9rt is \u00e9rdemes az ESG t\u00f6rv\u00e9ny \u00e1ltal k\u00f6telezett v\u00e1llalatokn\u00e1l a fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si rendszert \u00fagy kialak\u00edtani, hogy az n\u00e9mi tov\u00e1bbfejleszt\u00e9ssel megfelelhessen majd a CS3D, illetve az azt \u00e1t\u00fcltet\u0151 jogszab\u00e1ly rendelkez\u00e9seinek.<\/p><p>Ahogy m\u00e1r az ESG t\u00f6rv\u00e9ny eset\u00e9ben is jelezt\u00fck, a szab\u00e1lyok hat\u00e1lybal\u00e9p\u00e9s\u00e9re nemcsak a k\u00f6zvetlen\u00fcl \u00e9rintett v\u00e1llalatoknak, hanem a tev\u00e9kenys\u00e9gi l\u00e1ncuk szerepl\u0151inek is \u00e9rdemes felk\u00e9sz\u00fclni\u00fck. \u00cdgy a fenntarthat\u00f3s\u00e1gi adatok \u00f6sszegy\u0171jt\u00e9s\u00e9t, a n\u00e1luk felmer\u00fcl\u0151 kock\u00e1zatok azonos\u00edt\u00e1s\u00e1t \u00e9rdemes m\u00e1r most megkezdeni, hogy egy ilyen t\u00e1rgy\u00fa megrendel\u0151i megkeres\u00e9s ne \u00e9rje v\u00e1ratlanul a c\u00e9geket.<\/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-2beec7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2beec7b\" data-element_type=\"section\" data-e-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-f2171c1\" data-id=\"f2171c1\" data-element_type=\"column\" data-e-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-491ba01 elementor-widget elementor-widget-text-editor\" data-id=\"491ba01\" data-element_type=\"widget\" data-e-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>Szerz\u0151k: Dr\u00e1novits D\u00f3ra, Hersz\u00e9nyi Andr\u00e1s<\/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-bfd2a38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfd2a38\" data-element_type=\"section\" data-e-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-49bd501\" data-id=\"49bd501\" data-element_type=\"column\" data-e-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-2dbaad8 elementor-flip-box--direction-left elementor-flip-box--effect-flip elementor-widget elementor-widget-global elementor-global-4681 elementor-widget-flip-box\" data-id=\"2dbaad8\" data-element_type=\"widget\" data-e-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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eef6ac9\" data-id=\"eef6ac9\" data-element_type=\"column\" data-e-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-43e577e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43e577e\" data-element_type=\"section\" data-e-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-c6e225d\" data-id=\"c6e225d\" data-element_type=\"column\" data-e-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-f9ee5ac elementor-widget elementor-widget-spacer\" data-id=\"f9ee5ac\" data-element_type=\"widget\" data-e-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-bdbc2cf elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"bdbc2cf\" data-element_type=\"section\" data-e-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-4851dc4a\" data-id=\"4851dc4a\" data-element_type=\"column\" data-e-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-559f4afb elementor-widget elementor-widget-text-editor\" data-id=\"559f4afb\" data-element_type=\"widget\" data-e-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-2515a012 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2515a012\" data-element_type=\"widget\" data-e-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-51eb768c\" data-id=\"51eb768c\" data-element_type=\"column\" data-e-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-3bfda51c elementor-widget elementor-widget-text-editor\" data-id=\"3bfda51c\" data-element_type=\"widget\" data-e-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-7c4e960a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7c4e960a\" data-element_type=\"widget\" data-e-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-08cf96b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"08cf96b\" data-element_type=\"section\" data-e-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-8890ff0\" data-id=\"8890ff0\" data-element_type=\"column\" data-e-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-d4fd844 elementor-widget elementor-widget-spacer\" data-id=\"d4fd844\" data-element_type=\"widget\" data-e-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-81b0194 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81b0194\" data-element_type=\"section\" data-e-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-3a04f76\" data-id=\"3a04f76\" data-element_type=\"column\" data-e-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-f195952 elementor-widget elementor-widget-text-editor\" data-id=\"f195952\" data-element_type=\"widget\" data-e-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<h4><strong>Tov\u00e1bbi tartalmaink ESG t\u00e9m\u00e1ban<\/strong><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec7bdd8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec7bdd8\" data-element_type=\"section\" data-e-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-064e825\" data-id=\"064e825\" data-element_type=\"column\" data-e-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-f633a8f 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=\"f633a8f\" data-element_type=\"widget\" data-e-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=\"1200\" height=\"300\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny.jpg\" class=\"attachment-full size-full wp-image-5203\" alt=\"esg-torveny\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny.jpg 1200w, 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\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/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<h3 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<\/h3>\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 \u00bb\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=\"1200\" height=\"300\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny.jpg\" class=\"attachment-full size-full wp-image-5203\" alt=\"esg-torveny\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/esg-torveny.jpg 1200w, 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\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/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<h3 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<\/h3>\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 \u00bb\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=\"1200\" height=\"300\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/advocatus-header-43.png\" class=\"attachment-full size-full wp-image-5179\" alt=\"Omnibusz ESG\" srcset=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2025\/03\/advocatus-header-43.png 1200w, 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\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/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<h3 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<\/h3>\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 \u00bb\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>2024. j\u00falius 25-\u00e9n hat\u00e1lyba l\u00e9pett a kor\u00e1bban sokat vitatott \u00e9s sz\u00e1mos alkalommal \u00fajrat\u00e1rgyalt, fenntarthat\u00f3s\u00e1ggal kapcsolatos v\u00e1llalati \u00e1tvil\u00e1g\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 ir\u00e1nyelv (Corporate Sustainability Due Diligence Directive (CS3D)), miut\u00e1n az Eur\u00f3pai Parlament \u00e9s a Tan\u00e1cs is z\u00f6ld utat adott az javaslatnak. <\/p>\n","protected":false},"author":810,"featured_media":4965,"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":"","ast-disable-related-posts":"","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":[1477,685,32,1478],"coauthors":[1394],"class_list":["post-4958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg","tag-cs3d","tag-fenntarthatosag","tag-szabalyozas","tag-unios-iranyelv"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00daj m\u00e9rf\u00f6ldk\u0151 az ESG ter\u00fclet\u00e9n: hat\u00e1lyba l\u00e9pett a fenntarthat\u00f3s\u00e1ggal kapcsolatos v\u00e1llalati \u00e1tvil\u00e1g\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 uni\u00f3s ir\u00e1nyelv, vagyis a CS3D<\/title>\n<meta name=\"description\" content=\"2024. j\u00falius 25-\u00e9n hat\u00e1lyba l\u00e9pett a kor\u00e1bban sokat vitatott \u00e9s sz\u00e1mos alkalommal \u00fajrat\u00e1rgyalt, fenntarthat\u00f3s\u00e1ggal kapcsolatos v\u00e1llalati \u00e1tvil\u00e1g\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 ir\u00e1nyelv.\" \/>\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\/07\/uj-merfoldko-az-esg-teruleten-hatalyba-lepett-a-fenntarthatosaggal-kapcsolatos-vallalati-atvilagitasrol-szolo-unios-iranyelv-vagyis-a-cs3d\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00daj m\u00e9rf\u00f6ldk\u0151 az ESG ter\u00fclet\u00e9n: hat\u00e1lyba l\u00e9pett a fenntarthat\u00f3s\u00e1ggal kapcsolatos v\u00e1llalati \u00e1tvil\u00e1g\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 uni\u00f3s ir\u00e1nyelv, vagyis a CS3D\" \/>\n<meta property=\"og:description\" content=\"2024. j\u00falius 25-\u00e9n 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\/>\n<meta name=\"author\" content=\"DLA Piper\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DLA Piper\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blogs.dlapiper.com\\\/advocatus\\\/2024\\\/07\\\/uj-merfoldko-az-esg-teruleten-hatalyba-lepett-a-fenntarthatosaggal-kapcsolatos-vallalati-atvilagitasrol-szolo-unios-iranyelv-vagyis-a-cs3d\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blogs.dlapiper.com\\\/advocatus\\\/2024\\\/07\\\/uj-merfoldko-az-esg-teruleten-hatalyba-lepett-a-fenntarthatosaggal-kapcsolatos-vallalati-atvilagitasrol-szolo-unios-iranyelv-vagyis-a-cs3d\\\/\"},\"author\":{\"name\":\"ESG Budapest\",\"@id\":\"https:\\\/\\\/blogs.dlapiper.com\\\/advocatus\\\/#\\\/schema\\\/person\\\/9fcea38a08ae131336846553a95649bd\"},\"headline\":\"\u00daj m\u00e9rf\u00f6ldk\u0151 az ESG ter\u00fclet\u00e9n: hat\u00e1lyba l\u00e9pett a fenntarthat\u00f3s\u00e1ggal kapcsolatos v\u00e1llalati \u00e1tvil\u00e1g\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 uni\u00f3s ir\u00e1nyelv, vagyis a 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