{"id":5057,"date":"2024-11-29T10:11:34","date_gmt":"2024-11-29T09:11:34","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=5057"},"modified":"2025-01-02T10:35:39","modified_gmt":"2025-01-02T09:35:39","slug":"egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/","title":{"rendered":"Egyszer\u0171s\u00f6dhetnek a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9ggel kapcsolatos szab\u00e1lyok \u2013 ism\u00e9t m\u00f3dosul az ESG t\u00f6rv\u00e9ny"},"content":{"rendered":"\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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El\u00e9rhet\u0151v\u00e9 v\u00e1lt az ESG t\u00f6rv\u00e9ny \u00fajabb m\u00f3dos\u00edt\u00e1s\u00e1nak tervezete, amely \u2013 a t\u00f6rv\u00e9ny szem\u00e9lyi \u00e9s t\u00e1rgyi hat\u00e1ly\u00e1t \u00e9rint\u0151 m\u00f3dos\u00edt\u00e1sokon t\u00fal \u2013 els\u0151sorban a v\u00e1llalkoz\u00e1sok terheit \u00e9s a t\u00f6rv\u00e9ny alkalmaz\u00e1s\u00e1t k\u00f6nny\u00edt\u0151 rendelkez\u00e9seket tartalmaz. Az el\u0151terjeszt\u00e9s szerint a m\u00f3dos\u00edt\u00e1sokra az ESG t\u00f6rv\u00e9ny hat\u00e1lybal\u00e9p\u00e9se \u00f3ta, annak gyakorlati alkalmaz\u00e1sa sor\u00e1n \u00f6sszegy\u0171lt tapasztalatok alapj\u00e1n van sz\u00fcks\u00e9g. A m\u00f3dos\u00edt\u00e1sok \u2013 elfogad\u00e1suk eset\u00e9n \u2013 a m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny kihirdet\u00e9s\u00e9t k\u00f6vet\u0151 30. napon l\u00e9pnek hat\u00e1lyba, kiv\u00e9ve a b\u00edrs\u00e1gol\u00e1sra vonatkoz\u00f3 m\u00f3dos\u00edt\u00e1st. A javaslat \u00e1ltal bevezetni k\u00edv\u00e1nt f\u0151bb m\u00f3dos\u00edt\u00e1sokat \u2013 a teljess\u00e9g ig\u00e9nye n\u00e9lk\u00fcl – az al\u00e1bbiakban foglaltuk \u00f6ssze.<\/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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V\u00e1ltoz\u00e1sok az ESG t\u00f6rv\u00e9ny szem\u00e9lyi \u00e9s t\u00e1rgyi hat\u00e1ly\u00e1ban<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Az ESG t\u00f6rv\u00e9ny szem\u00e9lyi hat\u00e1lya k\u00e9t tekintetben is m\u00f3dosul. Egyr\u00e9szt a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 v\u00e1llalkoz\u00e1sok csak akkor tartoznak els\u0151 k\u00f6rben az ESG t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1, ha a meghat\u00e1rozott hat\u00e1r\u00e9rt\u00e9keket (illetve azok k\u00f6z\u00fcl kett\u0151t) k\u00e9t egym\u00e1st k\u00f6vet\u0151 \u00fczleti \u00e9vben teljes\u00edtik. A m\u00f3dos\u00edt\u00e1s az ESG t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 egyes v\u00e1llalkoz\u00e1sok m\u00e1s csoportjait nem \u00e9rinti, \u00edgy term\u00e9szetesen a nagyv\u00e1llalatk\u00e9nt azok a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 nagyv\u00e1llalatok is az ESG t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoznak, amelyek a m\u00f3dos\u00edt\u00e1ssal esetleg kiesnek az ESG t\u00f6rv\u00e9ny els\u0151 k\u00f6r\u00f6s hat\u00e1lya al\u00f3l. \u00a0\u00cdgy a m\u00f3dos\u00edt\u00e1snak els\u0151sorban az ESG t\u00f6rv\u00e9ny szerinti k\u00f6telezetts\u00e9gek hat\u00e1lybal\u00e9p\u00e9se tekintet\u00e9ben van jelent\u0151s\u00e9ge: azok a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 nagyv\u00e1llalkoz\u00e1sok, amelyek a m\u00f3dos\u00edt\u00e1s eredm\u00e9nyek\u00e9nt kiesnek az ESG t\u00f6rv\u00e9ny m\u00f3dosul\u00f3 szakasz\u00e1nak hat\u00e1lya al\u00f3l, nem 2024. janu\u00e1r 1-j\u00e9t\u0151l, hanem 2025. janu\u00e1r 1-j\u00e9t\u0151l, a t\u00f6bbi nagyv\u00e1llalkoz\u00e1ssal egy\u00fctt lesznek k\u00f6telesek eleget tenni a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geiknek. (Tekintettel a m\u00f3dos\u00edt\u00e1s hat\u00e1lybal\u00e9p\u00e9s\u00e9nek idej\u00e9re, ez gyakorlatilag az ESG besz\u00e1mol\u00f3 2025. \u00e9vi beny\u00fajt\u00e1sa al\u00f3l mentes\u00edtheti a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 nagyv\u00e1llalkoz\u00e1sok egyes csoportjait).<\/p>

A szem\u00e9lyi hat\u00e1lyt \u00e9rint\u0151 m\u00e1sik v\u00e1ltoz\u00e1s, hogy b\u00e1r a szab\u00e1lyozott p\u00e9nz\u00fcgyi szolg\u00e1ltat\u00f3kat az ESG t\u00f6rv\u00e9ny szerinti fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek tov\u00e1bbra sem terhelik, az ESG k\u00f6zrem\u0171k\u00f6d\u0151kre vonatkoz\u00f3 szab\u00e1lyoknak nekik is meg kell felelni\u00fck.\u00a0 \u00cdgy mostant\u00f3l a p\u00e9nz\u00fcgyi szolg\u00e1ltat\u00f3knak is figyelni\u00fck kell arra, hogy az esetlegesen valamely ESG k\u00f6zrem\u0171k\u00f6d\u0151i tev\u00e9kenys\u00e9gbe is sorolhat\u00f3 tev\u00e9kenys\u00e9g\u00fck nehogy jogosulatlan ESG k\u00f6zrem\u0171k\u00f6d\u0151i tev\u00e9kenys\u00e9gnek min\u0151s\u00fclj\u00f6n, hiszen ez ut\u00f3bbit az SZTFH (Szab\u00e1lyozott Tev\u00e9kenys\u00e9gek Fel\u00fcgyeleti Hat\u00f3s\u00e1ga) ellen\u0151rzi \u00e9s b\u00edrs\u00e1ggal b\u00fcnteti.<\/p>

Az ESG t\u00f6rv\u00e9ny t\u00e1rgyi hat\u00e1lya is m\u00f3dosul, hiszen a m\u00f3dos\u00edt\u00f3 javaslat hat\u00e1lyon k\u00edv\u00fcl helyezn\u00e9 az ESG t\u00f6rv\u00e9ny eddig is h\u00e1nyattatott sors\u00fa 1. \u00a7 (2) bekezd\u00e9s\u00e9t, amely alapj\u00e1n az ESG t\u00f6rv\u00e9ny hat\u00e1lya kiterjedt \u2013 bizonyos felt\u00e9telek fenn\u00e1ll\u00e1sa eset\u00e9n \u2013 a v\u00e1llalkoz\u00e1sok befektet\u00e9seire \u00e9s kitetts\u00e9geire is. E rendelkez\u00e9s \u00e9rtelmez\u00e9se az ESG t\u00f6rv\u00e9ny hat\u00e1lybal\u00e9p\u00e9se \u00f3ta kih\u00edv\u00e1sok el\u00e9 \u00e1ll\u00edtotta a jogalkalmaz\u00f3kat, akik a korm\u00e1nyt\u00f3l v\u00e1rt\u00e1k, hogy az ESG t\u00f6rv\u00e9ny felhatalmaz\u00e1sa alapj\u00e1n szab\u00e1lyozza a v\u00e1llalkoz\u00e1s kitetts\u00e9ge \u00e9s befektet\u00e9se min\u0151s\u00edt\u00e9s\u00e9nek szempontrendszer\u00e9t (\u00e9s ezzel n\u00e9mi \u00fatmutat\u00e1ssal szolg\u00e1ljon a rendelkez\u00e9s \u00e9rtelmez\u00e9s\u00e9ben). A korm\u00e1ny felhatalmaz\u00e1sa azonban az \u00e1prilisi m\u00f3dos\u00edt\u00e1ssal kiker\u00fclt az ESG t\u00f6rv\u00e9nyb\u0151l, a mostani javaslat pedig az eg\u00e9sz rendelkez\u00e9st egyszer\u0171en hat\u00e1lyon k\u00edv\u00fcl helyezn\u00e9.<\/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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\u00a0V\u00e1ltoz\u00e1sok a l\u00e9nyegess\u00e9g 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
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Az ESG t\u00f6rv\u00e9ny jelenleg alapelvi szinten \u00edrja el\u0151 a kett\u0151s l\u00e9nyegess\u00e9get, azaz hogy a v\u00e1llalkoz\u00e1soknak kock\u00e1zataikat \u00e9s azok l\u00e9nyegess\u00e9g\u00e9t \u00e9rt\u00e9kelni\u00fck kell egyr\u00e9szt ‘kintr\u0151l befel\u00e9’, vagyis hogy a k\u00fcls\u0151 fenntarthat\u00f3s\u00e1gi kock\u00e1zatok hogyan hatnak a v\u00e1llalkoz\u00e1s m\u0171k\u00f6d\u00e9s\u00e9re, m\u00e1sr\u00e9szt ‘bentr\u0151l kifel\u00e9’, azaz hogy a v\u00e1llalkoz\u00e1s m\u0171k\u00f6d\u00e9s\u00e9nek hat\u00e1sai hogyan \u00e9rt\u00e9kelhet\u0151k k\u00f6rnyezeti \u00e9s t\u00e1rsadalmi szempontb\u00f3l. Ezzel \u00f6sszhangban az ESG t\u00f6rv\u00e9ny \u2013 t\u00f6bbek k\u00f6z\u00f6tt – r\u00f6gz\u00edti azt is, hogy av\u00e1llalkoz\u00e1s az ESG besz\u00e1mol\u00f3j\u00e1ban k\u00f6teles felt\u00fcntetni tev\u00e9kenys\u00e9g\u00e9nek a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sekre gyakorolt hat\u00e1sainak meg\u00e9rt\u00e9s\u00e9hez sz\u00fcks\u00e9ges inform\u00e1ci\u00f3kat, valamint az annak meg\u00e9rt\u00e9s\u00e9hez sz\u00fcks\u00e9ges inform\u00e1ci\u00f3kat, hogy a fenntarthat\u00f3s\u00e1gi \u00e9s t\u00e1rsadalmi k\u00e9rd\u00e9sek hogyan befoly\u00e1solj\u00e1k a v\u00e1llalkoz\u00e1s fejl\u0151d\u00e9s\u00e9t, teljes\u00edtm\u00e9ny\u00e9t \u00e9s helyzet\u00e9t, valamint a t\u00e1rsadalommal val\u00f3 viszony\u00e1t.<\/p>

A m\u00f3dos\u00edt\u00e1si javaslat a kett\u0151s l\u00e9nyegess\u00e9ggel kapcsolatos k\u00e9rd\u00e9seket egy \u00fan. egyszer\u0171s\u00edt\u00e9ssel vagy “kodifik\u00e1ci\u00f3s pontos\u00edt\u00e1ssal” rendezn\u00e9, miszerint a \u2019kett\u0151s\u2019 sz\u00f3t t\u00f6r\u00f6ln\u00e9 a vonatkoz\u00f3 rendelkez\u00e9sekb\u0151l, \u00e9s \u00edgy az ESG t\u00f6rv\u00e9ny a tov\u00e1bbiakban csak a \u2019l\u00e9nyegess\u00e9g elv\u00e9re\u2019 hivatkozna. A javaslat szerint a \u2019l\u00e9nyegess\u00e9g elve\u2019 azt biztos\u00edtan\u00e1, hogy a v\u00e1llalkoz\u00e1sok megfelel\u0151 inform\u00e1ci\u00f3kat hozzanak nyilv\u00e1noss\u00e1gra a n\u00e1luk felmer\u00fcl\u0151 ESG kock\u00e1zatokr\u00f3l, de t\u00f6bb\u00e9 nem sz\u00f3l ezek az emberekre \u00e9s k\u00f6rnyezetre gyakorolt hat\u00e1s\u00e1r\u00f3l. A t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1si javaslat azonban nem \u00e9rinti a v\u00e1llalkoz\u00e1sok nyilv\u00e1noss\u00e1gra hozatali \u00e9s fentiekben id\u00e9zett besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g\u00e9t, \u00edgy a k\u00f6telezetts\u00e9gek l\u00e9nyeges tartalma \u2013 f\u00fcggetlen\u00fcl az alapelv m\u00f3dos\u00edt\u00e1s\u00e1t\u00f3l \u2013 nem m\u00f3dosul.<\/p>

\u00cdgy teh\u00e1t egyel\u0151re neh\u00e9z eld\u00f6nteni, hogy az egyszer\u0171s\u00edt\u00e9s \u00e9s pontos\u00edt\u00e1s \u2013 a m\u00f3dos\u00edt\u00e1si tervezet elfogad\u00e1sa eset\u00e9n \u2013 a vonatkoz\u00f3 m\u00e1s t\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9gek v\u00e1ltozatlans\u00e1ga mellett val\u00f3ban megk\u00f6nny\u00edti-e a majd a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek ell\u00e1t\u00e1s\u00e1t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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A besz\u00e1ll\u00edt\u00f3i l\u00e1ncot, annak tagjait \u00e9rint\u0151 m\u00f3dos\u00edt\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 m\u00f3dos\u00edt\u00e1s alapj\u00e1n azok a v\u00e1llalkoz\u00e1snak nem min\u0151s\u00fcl\u0151, azaz ESG besz\u00e1mol\u00f3 beny\u00fajt\u00e1s\u00e1ra nem k\u00f6telezett c\u00e9gek, akik az ESG adatszolg\u00e1ltat\u00e1st \u00f6nk\u00e9nt v\u00e1llalj\u00e1k (vagy r\u00e9sz\u00fckre ezt jogszab\u00e1ly el\u0151\u00edrja), a k\u00f6telezetts\u00e9g\u00fcknek ESG besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9vel \u00e9s az ESG k\u00e9rd\u0151\u00edv kit\u00f6lt\u00e9se mellett m\u00e1r az SZTFH rendelet\u00e9ben az egyes besz\u00e1ll\u00edt\u00f3i csoportokra meg\u00e1llap\u00edtott k\u00e9rd\u0151\u00edvek kit\u00f6lt\u00e9s\u00e9vel is eleget tehetnek. A t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s t\u00f6bb helyen kiemeli, hogy az ESG adatszolg\u00e1ltat\u00e1s e t\u00e1rsas\u00e1gok eset\u00e9ben \u00f6nk\u00e9ntes.<\/p>

Szint\u00e9n \u00faj szab\u00e1ly, hogy a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1sok k\u00f6telesek k\u00f6zvetlen sz\u00e1ll\u00edt\u00f3ik r\u00e9sz\u00e9re a sz\u00e1ll\u00edt\u00f3i k\u00e9rd\u0151\u00edv kit\u00f6lt\u00e9s\u00e9vel kapcsolatos ingyenes felk\u00e9sz\u00edt\u0151 programot biztos\u00edtani (ennek pontos szab\u00e1lyait miniszteri rendelet fogja meghat\u00e1rozni). Ez egyr\u00e9szr\u0151l tov\u00e1bbi terhet jelent a v\u00e1llalkoz\u00e1soknak, m\u00e1sr\u00e9szr\u0151l egy j\u00f3l \u00e1tgondolt \u00e9s kivitelezett felk\u00e9sz\u00edt\u0151 program feltehet\u0151leg seg\u00edteni fogja az ESG adatok gy\u0171jt\u00e9s\u00e9t \u00e9s \u00edgy a besz\u00e1ll\u00edt\u00f3i l\u00e1nc megfelel\u0151 \u00e1tvil\u00e1g\u00edt\u00e1s\u00e1t, \u00edgy hossz\u00fa t\u00e1von t\u00e1mogatja a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\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

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Nyilv\u00e1ntart\u00e1sok \u00e9s b\u00edrs\u00e1gok <\/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 javaslat egy\u00e9rtelm\u0171 \u00e9s \u00fcdv\u00f6zlend\u0151 v\u00e1ltoz\u00e1sokat hozna a javaslat az SZTFH \u00e1ltal vezetett k\u00fcl\u00f6nb\u00f6z\u0151 nyilv\u00e1ntart\u00e1sok tartalm\u00e1ban.<\/p>

Egyr\u00e9szt a javaslat megsz\u00fcntetn\u00e9 az ESG besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9re k\u00f6teles v\u00e1llalkoz\u00e1sok nyilv\u00e1ntart\u00e1s\u00e1nak k\u00f6telezetts\u00e9g\u00e9t, tekintettel arra, hogy az abban foglalt inform\u00e1ci\u00f3k m\u00e1s a besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g teljes\u00edt\u00e9se k\u00f6r\u00e9ben is megismerhet\u0151k.<\/p>

M\u00e1sr\u00e9szt a javaslat r\u00e9szben m\u00f3dos\u00edtja, r\u00e9szben kieg\u00e9sz\u00edti az ESG k\u00f6zrem\u0171k\u00f6d\u0151k \u2013 k\u00fcl\u00f6n\u00f6sen az ESG tan\u00e1csad\u00f3k \u2013 tekintet\u00e9ben nyilv\u00e1ntartott adatok k\u00f6r\u00e9t. Az ESG t\u00f6rv\u00e9nyb\u0151l kiker\u00fclne p\u00e9ld\u00e1ul az a \u2013 mind gyakorlati, mind uni\u00f3s jogi szempontb\u00f3l agg\u00e1lyos \u2013 rendelkez\u00e9s, amely a k\u00fclf\u00f6ldi term\u00e9szetes szem\u00e9ly tan\u00e1csad\u00f3k eset\u00e9n el\u0151\u00edrja a sz\u00e1ll\u00e1shely \u00e9s a Magyarorsz\u00e1gon tart\u00f3zkod\u00e1s jogc\u00edm\u00e9nek nyilv\u00e1ntart\u00e1s\u00e1t. Nem v\u00e1ltozik azonban az a szab\u00e1ly, hogy az ESG tan\u00e1csad\u00f3k nyilv\u00e1ntart\u00e1s\u00e1ban az ESG tan\u00e1csad\u00f3k \u00fcgyfelei is k\u00f6telez\u0151en szerepelnek. Ennek a rendelkez\u00e9snek a sz\u00fcks\u00e9gess\u00e9ge k\u00fcl\u00f6n\u00f6sen k\u00e9rd\u0151jeles, tekintettel arra az \u00faj szab\u00e1lyra, amely a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra is el\u0151\u00edrja az \u00e1ltaluk megb\u00edzott ESG k\u00f6zrem\u0171k\u00f6d\u0151k (\u00edgy ESG tan\u00e1csad\u00f3k) bejelent\u00e9s\u00e9t.<\/p>

Az \u00faj szab\u00e1lyok v\u00e9g\u00fcl lehet\u0151v\u00e9 tenn\u00e9k a m\u00e1r beny\u00fajtott ESG besz\u00e1mol\u00f3k m\u00f3dos\u00edt\u00e1s\u00e1t, ami nagy val\u00f3sz\u00edn\u0171s\u00e9ggel a v\u00e1llalkoz\u00e1sok val\u00f3s ig\u00e9nyeire, illetve probl\u00e9m\u00e1ira jelent majd megold\u00e1st.<\/p>

A javaslat egy\u00fattal pontos\u00edtan\u00e1 az ESG t\u00f6rv\u00e9nynek a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek elmulaszt\u00e1s\u00e1\u00e9rt az SZTFH-t b\u00edrs\u00e1g kiszab\u00e1s\u00e1ra feljogos\u00edt\u00f3, 2026. janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyba l\u00e9p\u0151 rendelkez\u00e9s\u00e9t annak megfelel\u0151en, hogy a k\u00f6telezetts\u00e9gek elmulaszt\u00e1sa mellett az ESG t\u00f6rv\u00e9nynek vagy m\u00e1s, vonatkoz\u00f3 jogszab\u00e1lyoknak nem megfelel\u0151 tartalm\u00fa ESG besz\u00e1mol\u00f3 beny\u00fajt\u00e1s\u00e1t is b\u00edrs\u00e1golni rendeln\u00e9.<\/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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\u00d6sszegz\u00e9sk\u00e9ppen elmondhat\u00f3, hogy a m\u00f3dos\u00edt\u00e1si javaslat sz\u00e1mos, a val\u00f3s \u00e9letre \u00e9s kih\u00edv\u00e1sokra reag\u00e1l\u00f3, az ESG t\u00f6rv\u00e9ny alkalmaz\u00e1s\u00e1t val\u00f3ban megk\u00f6nny\u00edt\u0151 rendelkez\u00e9st tartalmaz, elfogad\u00e1sa eset\u00e9n pedig nagy val\u00f3sz\u00edn\u0171s\u00e9ggel seg\u00edteni fogja a v\u00e1llalkoz\u00e1sokat a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geik teljes\u00edt\u00e9s\u00e9ben. Az ESG t\u00f6rv\u00e9ny \u00e9s a tov\u00e1bbi vonatkoz\u00f3 jogszab\u00e1lyok rendszere azonban \u2013 \u00e9rthet\u0151 m\u00f3don \u2013 m\u00e9g \u00edgy is nagyon gyerekcip\u0151ben j\u00e1r, \u00e9s feltehet\u0151leg nem ez az utols\u00f3 m\u00f3dos\u00edt\u00f3 javaslat, ami a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9nek megk\u00f6nny\u00edt\u00e9se \u00e9rdek\u00e9ben pontos\u00edtja, kieg\u00e9sz\u00edti vagy \u00e9pp hat\u00e1lyon k\u00edv\u00fcl helyezi az ir\u00e1nyad\u00f3 rendelkez\u00e9seket.<\/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<\/i>\t\t\t<\/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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Update: <\/strong>Az Orsz\u00e1ggy\u0171l\u00e9s 2024. december 20. napj\u00e1n elfogadta a cikkben elemzett, az ESG t\u00f6rv\u00e9nyt t\u00f6bb ponton is m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9nyjavaslatot. Az elfogadott m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9nyben r\u00f6gz\u00edtett m\u00f3dos\u00edt\u00e1sok – a cikkben is eml\u00edtett, b\u00edrs\u00e1gol\u00e1sra vonatkoz\u00f3 rendelkez\u00e9s kiv\u00e9tel\u00e9vel – a t\u00f6rv\u00e9ny kihirdet\u00e9s\u00e9t k\u00f6vet\u0151 30. napon, azaz 2025. janu\u00e1r 19. napj\u00e1n l\u00e9pnek hat\u00e1lyba.<\/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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Szerz\u0151k: Gy\u00f6rfi-T\u00f3th P\u00e9ter, Dr\u00e1novits D\u00f3ra<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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<\/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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K\u00e9rd\u00e9se van? Keressen minket bizalommal!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tKapcsolatfelv\u00e9tel<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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K\u00f6vesse LinkedIn oldalunkat!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tDLA Piper Hungary<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Kapcsol\u00f3d\u00f3 tartalmaink<\/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
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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\t\u00dajabb k\u00f6nny\u00edt\u00e9sek a c\u00e9gek fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben – elfogadt\u00e1k az ESG t\u00f6rv\u00e9ny \u00e9s a sz\u00e1mviteli t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
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Megjelent a 2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny, azaz az ESG t\u00f6rv\u00e9ny \u00e9s a sz\u00e1mviteli t\u00f6rv\u00e9ny \u00fajabb m\u00f3dos\u00edt\u00e1sa, ami \u00fajabb k\u00f6nny\u00edt\u00e9seket hoz a hazai v\u00e1llalkoz\u00e1sok fenntarthat\u00f3s\u00e1gi \u00e9s kapcsol\u00f3d\u00f3 jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben. <\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tTov\u00e1bb \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2025-06-27\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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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<\/h3>\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\n\t\t\n\t\t\tTov\u00e1bb \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2025-03-24\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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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<\/h3>\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\n\t\t\n\t\t\tTov\u00e1bb \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

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

A m\u00falt h\u00e9ten nyilv\u00e1nosan is el\u00e9rhet\u0151v\u00e9 v\u00e1lt az ESG t\u00f6rv\u00e9ny \u00fajabb m\u00f3dos\u00edt\u00e1s\u00e1nak tervezete, amely \u2013 a t\u00f6rv\u00e9ny szem\u00e9lyi \u00e9s t\u00e1rgyi hat\u00e1ly\u00e1t \u00e9rint\u0151 m\u00f3dos\u00edt\u00e1sokon t\u00fal \u2013 els\u0151sorban a v\u00e1llalkoz\u00e1sok terheit \u00e9s a t\u00f6rv\u00e9ny alkalmaz\u00e1s\u00e1t k\u00f6nny\u00edt\u0151 rendelkez\u00e9seket tartalmaz.<\/p>\n","protected":false},"author":810,"featured_media":5060,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1282],"tags":[1393,32],"coauthors":[1394],"class_list":["post-5057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg","tag-esg-torveny","tag-szabalyozas"],"yoast_head":"\nEgyszer\u0171s\u00f6dhetnek a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9ggel kapcsolatos szab\u00e1lyok \u2013 ism\u00e9t m\u00f3dosul az ESG t\u00f6rv\u00e9ny - Advocatus<\/title>\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\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Egyszer\u0171s\u00f6dhetnek a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9ggel kapcsolatos szab\u00e1lyok \u2013 ism\u00e9t m\u00f3dosul az ESG t\u00f6rv\u00e9ny - Advocatus\" \/>\n<meta property=\"og:description\" content=\"A m\u00falt h\u00e9ten nyilv\u00e1nosan is el\u00e9rhet\u0151v\u00e9 v\u00e1lt az ESG t\u00f6rv\u00e9ny \u00fajabb m\u00f3dos\u00edt\u00e1s\u00e1nak tervezete, amely \u2013 a t\u00f6rv\u00e9ny szem\u00e9lyi \u00e9s t\u00e1rgyi hat\u00e1ly\u00e1t \u00e9rint\u0151 m\u00f3dos\u00edt\u00e1sokon t\u00fal \u2013 els\u0151sorban a v\u00e1llalkoz\u00e1sok terheit \u00e9s a t\u00f6rv\u00e9ny alkalmaz\u00e1s\u00e1t k\u00f6nny\u00edt\u0151 rendelkez\u00e9seket tartalmaz.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/\" \/>\n<meta property=\"og:site_name\" content=\"Advocatus\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-29T09:11:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-02T09:35:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/11\/1080-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"8 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\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/\"},\"author\":{\"name\":\"ESG Budapest\",\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/#\/schema\/person\/9fcea38a08ae131336846553a95649bd\"},\"headline\":\"Egyszer\u0171s\u00f6dhetnek a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9ggel kapcsolatos szab\u00e1lyok \u2013 ism\u00e9t m\u00f3dosul az ESG t\u00f6rv\u00e9ny\",\"datePublished\":\"2024-11-29T09:11:34+00:00\",\"dateModified\":\"2025-01-02T09:35:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/\"},\"wordCount\":2390,\"publisher\":{\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/#organization\"},\"image\":{\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/2024\/11\/1080-1.jpg\",\"keywords\":[\"ESG t\u00f6rv\u00e9ny\",\"szab\u00e1lyoz\u00e1s\"],\"articleSection\":[\"ESG\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/\",\"url\":\"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/11\/egyszerusodhetnek-a-fenntarthatosagi-celu-atvilagitasi-kotelezettseggel-kapcsolatos-szabalyok-ismet-modosul-az-esg-torveny\/\",\"name\":\"Egyszer\u0171s\u00f6dhetnek a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9ggel kapcsolatos szab\u00e1lyok \u2013 ism\u00e9t m\u00f3dosul az ESG t\u00f6rv\u00e9ny - 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