{"id":5148,"date":"2025-02-26T15:10:03","date_gmt":"2025-02-26T14:10:03","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=5148"},"modified":"2025-02-27T10:17:07","modified_gmt":"2025-02-27T09:17:07","slug":"omnibusz-javaslat-szukseges-egyszerusites-vagy-visszalepes-a-fenntarthatosagi-torekvesekben","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/02\/omnibusz-javaslat-szukseges-egyszerusites-vagy-visszalepes-a-fenntarthatosagi-torekvesekben\/","title":{"rendered":"Omnibusz javaslat: sz\u00fcks\u00e9ges egyszer\u0171s\u00edt\u00e9s vagy visszal\u00e9p\u00e9s a fenntarthat\u00f3s\u00e1gi t\u00f6rekv\u00e9sekben?!"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5148\" class=\"elementor elementor-5148\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b27614 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b27614\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-938f13d\" data-id=\"938f13d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b379f3 elementor-widget elementor-widget-spacer\" data-id=\"7b379f3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d3a3595 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3a3595\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2eb2df0\" data-id=\"2eb2df0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1098cf1 elementor-widget elementor-widget-text-editor\" data-id=\"1098cf1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Febru\u00e1r 26-\u00e1n hivatalosan is el\u00e9rhet\u0151v\u00e9 v\u00e1lt a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek egyszer\u0171s\u00edt\u00e9s\u00e9t c\u00e9lz\u00f3 \u00fan. Omnibusz javaslat, amellyel az Eur\u00f3pai Bizotts\u00e1g c\u00e9lja az eur\u00f3pai versenyk\u00e9pess\u00e9g jav\u00edt\u00e1sa. Ennek \u00e9rdek\u00e9ben \u00f6sszehangolja a megl\u00e9v\u0151 szab\u00e1lyoz\u00e1s, \u00edgy a CSRD, a CSDDD \u00e9s az EU Taxon\u00f3mia Rendelet szerinti jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geket, ez\u00e1ltal is cs\u00f6kkentve az eur\u00f3pai v\u00e1llalatok adminisztrat\u00edv k\u00f6telezetts\u00e9geit. <\/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-d91b55f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d91b55f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a16a50d\" data-id=\"a16a50d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-653260e elementor-widget elementor-widget-text-editor\" data-id=\"653260e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az Omnibusz m\u00e1r megjelen\u00e9s\u00e9t megel\u0151z\u0151en is komoly indulatokat sz\u00edtott: fenntarthat\u00f3s\u00e1gi szakemberek, gazdas\u00e1gi szerepl\u0151k \u00e9s \u00e9rdekk\u00e9pviseletek, tag\u00e1llamok \u00e9s szab\u00e1lyoz\u00f3k egyar\u00e1nt megfogalmazt\u00e1k \u00e1ll\u00e1spontjukat. A fenntarthat\u00f3s\u00e1g ir\u00e1nt agg\u00f3d\u00f3k legf\u0151bb ellenvet\u00e9se, hogy a Bizotts\u00e1g empirikus adatok n\u00e9lk\u00fcl, a nagyv\u00e1llalatok \u00e9rdekeinek megfelel\u0151en m\u00f3dos\u00edtan\u00e1 \u00e9s gyakorlatilag ki\u00fcres\u00edten\u00e9 a jelent\u00e9st\u00e9teli szab\u00e1lyokat.<\/p><p>Az val\u00f3ban meg\u00e1llap\u00edthat\u00f3, hogy a Bizotts\u00e1g javaslata drasztikus m\u00f3dos\u00edt\u00e1sokat tartalmaz, \u00edgy (egyebek mellett):<\/p><ul><li>a CSRD szerinti jelent\u00e9st\u00e9telre k\u00f6telezettek k\u00f6re mintegy 80%-kal sz\u0171k\u00fclne \u00e9s a v\u00e1llalkoz\u00e1sok tov\u00e1bbi felk\u00e9sz\u00fcl\u00e9si id\u0151t kapn\u00e1nak,<\/li><li>m\u00f3dosuln\u00e1nak a CSDDD szerinti besz\u00e1ll\u00edt\u00f3i l\u00e1nc \u00e1tvil\u00e1g\u00edt\u00e1s\u00e1nak szab\u00e1lyai, amely keret\u00e9ben a teljes besz\u00e1ll\u00edt\u00f3i l\u00e1nc helyett csak a k\u00f6zvetlen besz\u00e1ll\u00edt\u00f3kat kellene bevonni, tov\u00e1bb\u00e1 a vizsg\u00e1latot elegend\u0151 lenne \u00f6t\u00e9vente elv\u00e9gezni<\/li><li>t\u00f6rl\u00e9sre ker\u00fcln\u00e9nek a v\u00e1llalatok polg\u00e1ri jogi felel\u0151ss\u00e9gre vonatkoz\u00f3 szab\u00e1lyok, amelyek alapj\u00e1n a v\u00e1llalatokkal szemben b\u00e1rmely \u00e9rintett ak\u00e1r k\u00f6zvetlen ig\u00e9nyekkel is fell\u00e9phetne,<\/li><li>az EU Taxon\u00f3mia Rendelet k\u00f6telezetti k\u00f6re is igazodna a CSRD \u00faj szab\u00e1lyaihoz, ezzel a k\u00f6telezettek k\u00f6re itt is mintegy 80%-kal sz\u0171k\u00fclne<\/li><\/ul><p>Fontos kiemelni, hogy az Omnibusz egyel\u0151re csak a Bizotts\u00e1g jogszab\u00e1ly-m\u00f3dos\u00edt\u00e1si javaslata, amit a Parlamentnek \u00e9s a Tan\u00e1csnak is el kell fogadnia, \u00edgy az \u00faj szab\u00e1lyok kihirdet\u00e9s\u00e9ig \u2013 ha egy\u00e1ltal\u00e1n arra sor ker\u00fcl \u2013 \u00e9s f\u0151leg alkalmaz\u00e1s\u00e1ig m\u00e9g hossz\u00fa \u00fat vezethet.<\/p><p>Az Omnibusz csomag a magyar ESG t\u00f6rv\u00e9ny szerinti k\u00f6telezetts\u00e9geket egyel\u0151re nem \u00e9rinti, \u00edgy a javasolt v\u00e1ltoztat\u00e1sokt\u00f3l f\u00fcggetlen\u00fcl az ESG besz\u00e1mol\u00e1sra k\u00f6telezett nagyv\u00e1llalatoknak tov\u00e1bbra is folytatnia kell a munk\u00e1t a megfelel\u0151 kock\u00e1zatkezel\u00e9si rendszer kialak\u00edt\u00e1sa \u00e9s az ESG besz\u00e1mol\u00f3 elk\u00e9sz\u00edt\u00e9se \u00e9rdek\u00e9ben. Ennek keret\u00e9ben a 2025. \u00fczleti \u00e9vt\u0151l k\u00f6telezett nagyv\u00e1llalkoz\u00e1soknak meg kell kezdeni\u00fck az adatgy\u0171jt\u00e9st, a kock\u00e1zatok felm\u00e9r\u00e9s\u00e9t \u00e9s \u00e9rt\u00e9kel\u00e9s\u00e9t, a kock\u00e1zatkezel\u00e9si rendszer fel\u00e1ll\u00edt\u00e1s\u00e1t \u00e9s a sz\u00fcks\u00e9ges bels\u0151 folyamatok kialak\u00edt\u00e1s\u00e1t, hogy mindezekr\u0151l a 2026-ban beny\u00fajtand\u00f3 ESG besz\u00e1mol\u00f3jukban m\u00e1r hi\u00e1nytalanul besz\u00e1molhassanak.<\/p><p>Az Omnibusz csomag h\u00e1tter\u00e9r\u0151l, a javaslatok tartalm\u00e1r\u00f3l a k\u00f6vetkez\u0151kben r\u00e9szletesen is besz\u00e1molunk.<\/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-d21d0b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d21d0b1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5052bbc\" data-id=\"5052bbc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea36331 elementor-widget elementor-widget-text-editor\" data-id=\"ea36331\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Szerz\u0151: 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b8d84e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b8d84e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-887c4ef\" data-id=\"887c4ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e8bb0f5 elementor-flip-box--direction-left elementor-flip-box--effect-flip elementor-widget elementor-widget-global elementor-global-4681 elementor-widget-flip-box\" data-id=\"e8bb0f5\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__image\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/blogs.dlapiper.com\/advocatus\/files\/elementor\/thumbs\/DLA-Piper-Hungary-27-qielb8t8ged6hj3c6cegs567fuuo3fxn79htj99374.png\" title=\"Dr\u00e1novits D\u00f3ra\" alt=\"Dr\u00e1novits D\u00f3ra\" loading=\"lazy\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tDr\u00e1novits D\u00f3ra*\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\t\tSzenior \u00fcgyv\u00e9d, <p> az ESG szakter\u00fclet szakmai koordin\u00e1tora, <br> Projektfejleszt\u00e9si \u00e9s Restruktur\u00e1l\u00e1si csoport\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<a class=\"elementor-flip-box__layer elementor-flip-box__back\" href=\"mailto:dora.dranovits@dlapiper.com\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\tDr\u00e1novits D\u00f3ra\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tDr\u00e1novits D\u00f3ra t\u00f6bb, mint 15 \u00e9ves tapasztalattal rendelkezik az ingatlanfejleszt\u00e9s \u00e9s infrastrukt\u00fara-beruh\u00e1z\u00e1sok ter\u00fclet\u00e9n, melynek sor\u00e1n a projektek teljes \u00e9lettartam\u00e1ban, a tervez\u00e9st\u0151l az \u00fczemeltet\u00e9sig adott tan\u00e1csot \u00fcgyfeleinek, ide \u00e9rtve a szab\u00e1lyoz\u00e1si, beszerz\u00e9si \u00e9s finansz\u00edroz\u00e1si k\u00e9rd\u00e9seket is. D\u00f3ra szint\u00e9n jelent\u0151s tapasztalattal rendelkezik a strat\u00e9giai d\u00f6nt\u00e9shozatal, compliance \u00fcgyek, valamint a bels\u0151 folyamatok \u00e9s szab\u00e1lyzatok kialak\u00edt\u00e1s\u00e1nak jogi t\u00e1mogat\u00e1s\u00e1ban.\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-flip-box__button elementor-button elementor-size-xs\">\n\t\t\t\t\t\t\tE-mailt k\u00fcld\u00f6k\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7068cf4\" data-id=\"7068cf4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-077840f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"077840f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ece224f\" data-id=\"ece224f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-554800d elementor-widget elementor-widget-spacer\" data-id=\"554800d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b22df0f elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"3b22df0f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-narrow\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-292161e4\" data-id=\"292161e4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ad7438d elementor-widget elementor-widget-text-editor\" data-id=\"3ad7438d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\" style=\"font-size: 18px;font-style: normal;margin-bottom: 0px;line-height: 1\"><b>K\u00e9rd\u00e9se van? Keressen minket bizalommal!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1506292 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1506292\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:hungary@dlapiper.com\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kapcsolatfelv\u00e9tel<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-69fc6b0c\" data-id=\"69fc6b0c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-98b4a4c elementor-widget elementor-widget-text-editor\" data-id=\"98b4a4c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\" style=\"font-size: 18px;font-style: normal;margin-bottom: 0px;line-height: 1\"><b>K\u00f6vesse LinkedIn oldalunkat!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4865a396 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4865a396\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.linkedin.com\/showcase\/dla-piper-hungary\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DLA Piper Hungary<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ddc1df9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddc1df9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b403766\" data-id=\"b403766\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1182723 elementor-widget elementor-widget-spacer\" data-id=\"1182723\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fcde4d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fcde4d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0ba1206\" data-id=\"0ba1206\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03f6dfa elementor-widget elementor-widget-text-editor\" data-id=\"03f6dfa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 style=\"text-align: center\"><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-be96237 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be96237\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-46243ff\" data-id=\"46243ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1711f46 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=\"1711f46\" data-element_type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5448 post type-post status-publish format-standard has-post-thumbnail hentry category-esg tag-esg-torveny-modositasok\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/06\/ujabb-konnyitesek-a-cegek-fenntarthatosagi-jelentesteteli-kotelezettsegeiben-elfogadtak-az-esg-torveny-es-a-szamviteli-torveny-modositasat\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" 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 fetchpriority=\"high\" 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 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>Hivatalosan is el\u00e9rhet\u0151v\u00e9 v\u00e1lt a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek egyszer\u0171s\u00edt\u00e9s\u00e9t c\u00e9lz\u00f3 \u00fan. Omnibusz javaslat, amellyel az Eur\u00f3pai Bizotts\u00e1g c\u00e9lja az eur\u00f3pai versenyk\u00e9pess\u00e9g jav\u00edt\u00e1sa. <\/p>\n","protected":false},"author":1,"featured_media":5149,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1282],"tags":[1546,1482,685,1548,1547],"coauthors":[705],"class_list":["post-5148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg","tag-csddd","tag-csrd","tag-fenntarthatosag","tag-omnibus-sipmlification","tag-omnibusz-javaslat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Omnibusz javaslat: sz\u00fcks\u00e9ges egyszer\u0171s\u00edt\u00e9s vagy visszal\u00e9p\u00e9s?!<\/title>\n<meta name=\"description\" content=\"Hivatalosan is el\u00e9rhet\u0151v\u00e9 v\u00e1lt a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek egyszer\u0171s\u00edt\u00e9s\u00e9t c\u00e9lz\u00f3 Omnibusz javaslat.\" \/>\n<meta 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