{"id":5166,"date":"2025-03-14T15:36:56","date_gmt":"2025-03-14T14:36:56","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=5166"},"modified":"2025-03-17T13:03:13","modified_gmt":"2025-03-17T12:03:13","slug":"omnibusz-reszletesen-a-bizottsag-jelentesteteli-javaslatcsomagjarol","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/03\/omnibusz-reszletesen-a-bizottsag-jelentesteteli-javaslatcsomagjarol\/","title":{"rendered":"Omnibusz \u2013 R\u00e9szletesen a Bizotts\u00e1g jelent\u00e9st\u00e9teli javaslatcsomagj\u00e1r\u00f3l"},"content":{"rendered":"\t\t
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Az Eur\u00f3pai Bizotts\u00e1g 2025. febru\u00e1r 26-\u00e1n mutatta be \u00e1tfog\u00f3 javaslat\u00e1t <\/strong>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. A javaslat r\u00e9sze a Bizotts\u00e1g a fenntarthat\u00f3s\u00e1gi k\u00f6vetelm\u00e9nyek egyszer\u0171s\u00edt\u00e9s\u00e9re, valamint a v\u00e1llalkoz\u00e1sok adminisztrat\u00edv terheinek \u00e9s k\u00f6lts\u00e9geinek cs\u00f6kkent\u00e9s\u00e9re ir\u00e1nyul\u00f3 er\u0151fesz\u00edt\u00e9seinek. A javaslat emellett tartalmaz rendelkez\u00e9seket az import\u00e1ruk karbonintenzit\u00e1s\u00e1t ellens\u00falyoz\u00f3 mechanizmus\u00a0(CBAM) m\u00f3dos\u00edt\u00e1s\u00e1ra is.<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Az adminisztrat\u00edv terhek a 2024. szeptember\u00e9ben megjelent, az eur\u00f3pai versenyk\u00e9pess\u00e9g j\u00f6v\u0151j\u00e9r\u0151l sz\u00f3l\u00f3 Draghi jelent\u00e9sben, majd az annak alapj\u00e1n 2024. november\u00e9ben kiadott Budapest Nyilatkozatban (Budapest Declaration) egyar\u00e1nt a versenyk\u00e9pess\u00e9g egyik jelent\u0151s akad\u00e1lyak\u00e9nt jelentek meg. A Bizotts\u00e1g v\u00e1llal\u00e1sa, hogy \u00f6sszhangban a Budapest Nyilatkozatban foglaltakkal, 2025 els\u0151 f\u00e9l\u00e9v\u00e9ben 25%-kal cs\u00f6kkenti a v\u00e1llalkoz\u00e1sok adminisztrat\u00edv terheit.<\/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

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\n\t\t\t\t\t\tEU Commission proposes omnibus package to amend key sustainability rules\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\u00c9rdekel a cikk alapj\u00e1ul szolg\u00e1l\u00f3 angol nyelv\u0171 \u00f6sszefoglal\u00f3!\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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A Bizotts\u00e1g \u00e1ll\u00e1spontja szerint a javasolt int\u00e9zked\u00e9sek nem vesz\u00e9lyeztetik az EU \u00e1ltal\u00e1nos k\u00f6rnyezetv\u00e9delmi \u00e9s t\u00e1rsadalmi c\u00e9lkit\u0171z\u00e9seit, \u00e1m az Omnibusz csomag megjelen\u00e9se \u00f3ta foly\u00f3 heves vit\u00e1k alapj\u00e1n ezt a fenntarthat\u00f3s\u00e1gi szakemberek jelent\u0151s r\u00e9sze vitatja. Az egyes javaslatok indok\u00e1r\u00f3l, \u00e9s az azokkal kapcsolatos f\u0151bb kritik\u00e1kr\u00f3l koll\u00e9g\u00e1ink angol nyelv\u0171 \u00f6sszefoglal\u00f3j\u00e1ban olvashat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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A CSRD m\u00f3dos\u00edt\u00e1sai: a hat\u00e1ly sz\u0171k\u00edt\u00e9se \u00e9s a jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek enyh\u00edt\u00e9se<\/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 int\u00e9zked\u00e9scsomag l\u00e9nyeges v\u00e1ltoztat\u00e1sokat vezetne be a CSRD jelenlegi szab\u00e1lyaiban.<\/p>

A legjelent\u0151sebb m\u00f3dos\u00edt\u00e1s a jelent\u00e9si k\u00fcsz\u00f6b\u00e9rt\u00e9kek felemel\u00e9se<\/strong>, ami alapj\u00e1n a jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek csak azokra a v\u00e1llalatokra vonatkozn\u00e1nak, amelyek t\u00f6bb mint 1000 alkalmazottal \u00e9s 50 milli\u00f3 eur\u00f3s forgalommal vagy 25 milli\u00f3 eur\u00f3s m\u00e9rlegf\u0151\u00f6sszeggel rendelkeznek.<\/p>

Az eur\u00f3pai fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli standardok (ESRS) is jelent\u0151s egyszer\u0171s\u00edt\u00e9sen menn\u00e9nek \u00e1t. \u00a0A Bizotts\u00e1g \u00e1ll\u00e1spontja szerint a jelenlegi, t\u00f6bb mint 1100 adatpontot tartalmaz\u00f3 standard t\u00fals\u00e1gosan \u00f6sszetett \u00e9s adminisztrat\u00edv szempontb\u00f3l megterhel\u0151 a v\u00e1llalatok, k\u00fcl\u00f6n\u00f6sen a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok (kkv-k) sz\u00e1m\u00e1ra. Ezzel kapcsolatban azonban fontos kiemelni, hogy az 1100 adatpont a standard teljes tartalma, ezek k\u00f6z\u00fcl a v\u00e1llalatoknak nem minden adatr\u00f3l, csak a k\u00f6telez\u0151 t\u00e9m\u00e1kban \u00e9s a kett\u0151s l\u00e9nyegess\u00e9gi vizsg\u00e1lattal azonos\u00edtott t\u00e9m\u00e1kban felsorolt adatokr\u00f3l k\u00f6telesek jelenteni. Nem ker\u00fcln\u00e9nek tov\u00e1bb\u00e1 elfogad\u00e1sra \u00e1gazat-specifikus szabv\u00e1nyok.<\/p>

A javaslat nagyobb hangs\u00falyt helyezne a kett\u0151s l\u00e9nyegess\u00e9g \u00e9rt\u00e9kel\u00e9s\u00e9re \u00e9s az annak alapj\u00e1n azonos\u00edtott l\u00e9nyeges k\u00e9rd\u00e9sekre. Ez azt jelenten\u00e9, hogy a v\u00e1llalatoknak tov\u00e1bbra is a kett\u0151s l\u00e9nyegess\u00e9g elv\u00e9t k\u00f6vetve, saj\u00e1t maguknak kellene \u00e9rt\u00e9kelni\u00fck \u00e9s azonos\u00edtaniuk a legjelent\u0151sebb fenntarthat\u00f3s\u00e1gi hat\u00e1sokat<\/strong>, de cs\u00f6kkenne a k\u00f6telez\u0151en szolg\u00e1ltatand\u00f3 adatpontok sz\u00e1ma.<\/p>

Az int\u00e9zked\u00e9scsomag \u00e1ltal javasolt tov\u00e1bbi v\u00e1ltoz\u00e1s, hogy a Bizotts\u00e1g nem javasolhatn\u00e1 a korl\u00e1tozott bizonyoss\u00e1gr\u00f3l az \u00e9sszer\u0171 bizonyoss\u00e1gra val\u00f3 \u00e1tt\u00e9r\u00e9st<\/strong>. A jelenlegi szab\u00e1lyok szerint a CSRD hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatoknak korl\u00e1tozott bizonyoss\u00e1got kell szerezni\u00fck fenntarthat\u00f3s\u00e1gi jelent\u00e9seikre, ami azt jelenti, hogy egy k\u00f6nyvvizsg\u00e1l\u00f3 vagy f\u00fcggetlen bizonyoss\u00e1got ny\u00fajt\u00f3 szolg\u00e1ltat\u00f3 fel\u00fclvizsg\u00e1latot v\u00e9gez annak meger\u0151s\u00edt\u00e9s\u00e9re, hogy a bejelentett inform\u00e1ci\u00f3k nem tartalmaznak l\u00e9nyeges hib\u00e1s \u00e1ll\u00edt\u00e1sokat. Az ir\u00e1nyelv tov\u00e1bb\u00e1 felhatalmazza a Bizotts\u00e1got, hogy javaslatot tegyen az \u00e9sszer\u0171 bizonyoss\u00e1gra val\u00f3 \u00e1tt\u00e9r\u00e9sre, amely a p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3k eset\u00e9ben megk\u00f6vetelt szinthez hasonl\u00f3, szigor\u00fabb ellen\u0151rz\u00e9si szabv\u00e1ny. Az Omnibusz javaslat elfogad\u00e1sa eset\u00e9n ez a lehet\u0151s\u00e9g megsz\u0171nne, azaz a CSRD szerinti legmagasabb szint\u0171 biztos\u00edt\u00e9k tov\u00e1bbra is a korl\u00e1tozott biztos\u00edt\u00e9kra vonatkoz\u00f3 k\u00f6vetelm\u00e9ny maradna.<\/p>

Egy m\u00e1sik kulcsfontoss\u00e1g\u00fa v\u00e1ltoz\u00e1s a jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek hat\u00e1lybal\u00e9p\u00e9s\u00e9nek elhalaszt\u00e1sa<\/strong>: a jelent\u00e9st\u00e9teli hat\u00e1rid\u0151ket k\u00e9t \u00e9vvel meghosszabb\u00edtan\u00e1k, hogy a v\u00e1llalkoz\u00e1soknak t\u00f6bb idej\u00fck legyen alkalmazkodni az \u00faj szab\u00e1lyokhoz.<\/p>

A CSRD hat\u00e1ly\u00e1ra vonatkoz\u00f3 szab\u00e1lyokban javasolt f\u0151bb m\u00f3dos\u00edt\u00e1sokat az al\u00e1bbi t\u00e1bl\u00e1zatban foglaltuk \u00f6ssze:<\/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 CSRD m\u00f3dos\u00edt\u00e1sai: <\/strong>az \u00e9rintett nagyv\u00e1llalatokt\u00f3l k\u00e9rt inform\u00e1ci\u00f3kra vonatkoz\u00f3 \u00faj korl\u00e1toz\u00e1sok \u00e9s a kkv-k \u00f6nk\u00e9ntes fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli szabv\u00e1nya (VSME standard)<\/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 Omnibusz int\u00e9zked\u00e9scsomag \u00faj szab\u00e1lyokat vezetne be a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokra \u00e9s a kis-k\u00f6zepes kapitaliz\u00e1ci\u00f3j\u00fa v\u00e1llalatokra (kkv-k) vonatkoz\u00f3 fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek cs\u00f6kkent\u00e9se \u00e9rdek\u00e9ben.<\/p>

A Bizotts\u00e1g erre tekintettel felhatalmaz\u00e1son alapul\u00f3 jogi aktus \u00fatj\u00e1n fogadja el \u00e9s hirdeti ki az EFRAG \u00e1ltal m\u00e1r kidolgozott \u00f6nk\u00e9ntes fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli szabv\u00e1nyt (VSME standard). A szabv\u00e1ny elfogad\u00e1s\u00e1val a Bizotts\u00e1g a szabv\u00e1ny szerinti adatok k\u00f6r\u00e9re korl\u00e1tozn\u00e1 azokat az inform\u00e1ci\u00f3kat, amelyeket a CSRD hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatok a kkv-kt\u00f3l k\u00e9rhetnek. A hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatok teh\u00e1t nem k\u00e9rhetn\u00e9nek majd a fenntarthat\u00f3s\u00e1ggal kapcsolatos adatokat kisebb \u00fczleti partnereikt\u0151l a VSME standardban meghat\u00e1rozottakon t\u00fal<\/strong>, kiv\u00e9ve, ha a tov\u00e1bbi inform\u00e1ci\u00f3 szigor\u00faan sz\u00fcks\u00e9ges a hat\u00e1sok felt\u00e9rk\u00e9pez\u00e9s\u00e9hez, \u00e9s \u00e9sszer\u0171en nem szerezhet\u0151 be m\u00e1shonnan. Ez a megold\u00e1s \u2013 elfogad\u00e1sa eset\u00e9n \u2013 a magyarorsz\u00e1gi jogalkalmaz\u00f3k r\u00e9sz\u00e9re nem lesz ismeretlen, hiszen az ESG tv. az ESG jelent\u00e9st\u00e9tel k\u00f6r\u00e9ben szint\u00e9n a jogszab\u00e1lyban meghat\u00e1rozott ESG k\u00e9rd\u0151\u00edv tartalm\u00e1ra korl\u00e1tozza a besz\u00e1ll\u00edt\u00f3kt\u00f3l ig\u00e9nyelhet\u0151 adatok k\u00f6r\u00e9t.<\/p>

A VSME standardoknak a fentieken t\u00fal tov\u00e1bbi szerepet is sz\u00e1n a Bizotts\u00e1g: azok a v\u00e1llalatok, amelyek a megemelt k\u00fcsz\u00f6b\u00e9rt\u00e9kek miatt m\u00e1r nem tartoznak a CSRD szerinti jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek hat\u00e1lya al\u00e1, \u00f6nk\u00e9ntesen tov\u00e1bbra is jogosultak lenn\u00e9nek fenntarthat\u00f3s\u00e1gi jelent\u00e9st k\u00e9sz\u00edteni, ebben az esetben pedig a VSME standardot kellene alkalmazniuk<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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V\u00e1ltoz\u00e1sok a CSDDD-ben: az ell\u00e1t\u00e1si l\u00e1nc \u00e1tvil\u00e1g\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 k\u00f6telezetts\u00e9g jelent\u0151s sz\u0171k\u00edt\u00e9se<\/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 Omnibusz int\u00e9zked\u00e9scsomag a CSDDD ir\u00e1nyelvet \u00e9rint\u0151 legf\u0151bb m\u00f3dos\u00edt\u00e1sa, hogy elfogad\u00e1sa eset\u00e9n a v\u00e1llalatoknak csak az ell\u00e1t\u00e1si l\u00e1nc els\u0151 szintj\u00e9n l\u00e9v\u0151 k\u00f6zvetlen besz\u00e1ll\u00edt\u00f3ikra vonatkoz\u00f3an kellene \u00e1tvil\u00e1g\u00edt\u00e1st v\u00e9gezni\u00fck<\/strong>, nem pedig az ell\u00e1t\u00e1si l\u00e1nc \u00f6sszes szintj\u00e9n, kiv\u00e9ve, ha fokozott kock\u00e1zatot \u00e1llap\u00edtanak meg. (A “fokozott kock\u00e1zat” fogalm\u00e1t ebben a szakaszban nem hat\u00e1rozt\u00e1k meg egys\u00e9gesen, \u00edgy egyel\u0151re bizonytalan, hogy a v\u00e1llalatoknak milyen esetben kellene \u00e1tvil\u00e1g\u00edt\u00e1st v\u00e9geznie az ell\u00e1t\u00e1si l\u00e1nc tov\u00e1bbi szintjein.) \u00a0A megfelel\u00e9s \u00e9rdek\u00e9ben a v\u00e1llalatoknak szerz\u0151d\u00e9ses rendelkez\u00e9seket kellene be\u00e9p\u00edtenie a k\u00f6zvetlen besz\u00e1ll\u00edt\u00f3kkal k\u00f6t\u00f6tt meg\u00e1llapod\u00e1saikba<\/strong>, mely rendelkez\u00e9sek az \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9get a k\u00f6zvetett besz\u00e1ll\u00edt\u00f3k tekintet\u00e9ben a k\u00f6zvetlen besz\u00e1ll\u00edt\u00f3kra ruh\u00e1zn\u00e1k \u00e1t.<\/p>

Egy m\u00e1sik kulcsfontoss\u00e1g\u00fa v\u00e1ltoz\u00e1s az \u00e1tvil\u00e1g\u00edt\u00e1sok gyakoris\u00e1g\u00e1nak cs\u00f6kkent\u00e9se<\/strong>: a v\u00e1llalatok az \u00e9ves kock\u00e1zatkezel\u00e9si \u00e1tvil\u00e1g\u00edt\u00e1sra vonatkoz\u00f3 k\u00f6telezetts\u00e9ge \u00fagy m\u00f3dosulna, hogy az \u00e1tvil\u00e1g\u00edt\u00e1st a v\u00e1llalatok csak \u00f6t\u00e9vente lenn\u00e9nek k\u00f6telesek elv\u00e9gezni, azonban tov\u00e1bbra is folyamatosan figyelemmel kellene k\u00eds\u00e9rni\u00fck a felmer\u00fcl\u0151 kock\u00e1zatokat, \u00e9s sz\u00fcks\u00e9g eset\u00e9n korrekci\u00f3s int\u00e9zked\u00e9seket kellene alkalmazniuk.<\/p>

Az Omnibusz csomaggal a Bizotts\u00e1g a k\u00f6telezetts\u00e9gek megszeg\u00e9s\u00e9nek jogk\u00f6vetkezm\u00e9nyeire vonatkoz\u00f3 szab\u00e1lyokat is m\u00f3dos\u00edtan\u00e1: megsz\u0171nne az a k\u00f6vetelm\u00e9nyt, hogy a b\u00edrs\u00e1gokat a v\u00e1llalat glob\u00e1lis \u00e1rbev\u00e9tele alapj\u00e1n kell kisz\u00e1m\u00edtani<\/strong>. Emellett a v\u00e1llalatok felel\u0151ss\u00e9gre vonhat\u00f3s\u00e1g\u00e1nak szintje az uni\u00f3s szintr\u0151l a nemzeti hat\u00f3s\u00e1gokra tev\u0151dne \u00e1t<\/strong>, nagyobb m\u00e9rlegel\u00e9si jogk\u00f6rt biztos\u00edtva az egyes tag\u00e1llamoknak az \u00e1tvil\u00e1g\u00edt\u00e1si felel\u0151ss\u00e9gi szab\u00e1lyok megalkot\u00e1s\u00e1ban \u00e9s alkalmaz\u00e1s\u00e1ban. Ez a gyakorlatban azt jelenti, hogy a javaslat elfogad\u00e1sa eset\u00e9n az egyes tag\u00e1llamok jogosultak lesznek meghat\u00e1rozni a v\u00e1llalatok a fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9g\u00e9nek megszeg\u00e9se eset\u00e9n vel\u00fck szemben \u00e9rv\u00e9nyes\u00edthet\u0151 polg\u00e1ri jogi jogk\u00f6vetkezm\u00e9nyeket \u00e9s az ig\u00e9ny\u00e9rv\u00e9nyes\u00edt\u00e9s m\u00f3dj\u00e1t. \u00a0<\/strong><\/p>

A CSDDD szab\u00e1lyaiban javasolt f\u0151bb m\u00f3dos\u00edt\u00e1sokat az al\u00e1bbi t\u00e1bl\u00e1zatban foglaltuk \u00f6ssze:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"ESG-m\u00f3dos\u00edt\u00e1si\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
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A Taxon\u00f3mia Rendelet v\u00e1ltoz\u00e1sai: a jelent\u00e9st\u00e9teli terhek cs\u00f6kkent\u00e9se<\/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 Omnibusz javaslat alapj\u00e1n a Bizotts\u00e1g a Taxon\u00f3mia Rendeletet is m\u00f3dos\u00edtan\u00e1: az \u00faj szab\u00e1lyok elfogad\u00e1sa eset\u00e9n a Taxon\u00f3mia Rendelet szerinti jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geknek csak az 1000 f\u0151n\u00e9l t\u00f6bb alkalmazottat foglalkoztat\u00f3 \u00e9s 450 milli\u00f3 eur\u00f3t meghalad\u00f3 \u00e1rbev\u00e9tellel rendelkez\u0151 v\u00e1llalatoknak kellene megfelelni\u00fck. \u00a0<\/p>

A Taxon\u00f3mia Rendelet szab\u00e1lyaiban javasolt f\u0151bb m\u00f3dos\u00edt\u00e1sokat az al\u00e1bbi t\u00e1bl\u00e1zatban foglaltuk \u00f6ssze:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"ESG-m\u00f3dos\u00edt\u00e1si\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
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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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A CBAM m\u00f3dos\u00edt\u00e1sai: a megfelel\u00e9si mechanizmusok megv\u00e1ltoztat\u00e1sa<\/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 Bizotts\u00e1g javaslata alapj\u00e1n a sz\u00e9n-dioxid hat\u00e1rkiigaz\u00edt\u00e1si mechanizmus (CBAM) is m\u00f3dosulna. A javaslat \u00e9rtelm\u00e9ben a kor\u00e1bban a CBAM hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatok 90 sz\u00e1zal\u00e9ka sz\u00e1m\u00e1ra megsz\u0171nn\u00e9nek a k\u00f6zvetlen megfelel\u00e9si k\u00f6telezetts\u00e9gek<\/strong>, b\u00e1r a CBAM \u00e1ltal eredetileg megc\u00e9lzott kibocs\u00e1t\u00e1sok 99 sz\u00e1zal\u00e9ka tov\u00e1bbra is a szab\u00e1lyoz\u00e1s hat\u00e1lya al\u00e1 tartozna.<\/p>

Emellett \u00faj, \u00f6nk\u00e9ntes tan\u00fas\u00edt\u00e1si rendszer ker\u00fclne bevezet\u00e9sre<\/strong>, amely lehet\u0151v\u00e9 tenn\u00e9 a v\u00e1llalatok sz\u00e1m\u00e1ra, hogy komplex jelent\u00e9st\u00e9teli k\u00f6vetelm\u00e9nyek n\u00e9lk\u00fcl igazolj\u00e1k a CBAM megfelel\u0151s\u00e9get.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"esg-omnibusz\"\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
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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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A jogalkot\u00e1si folyamat k\u00f6vetkez\u0151 l\u00e9p\u00e9sei<\/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 Omnibusz int\u00e9zked\u00e9scsomag egyel\u0151re javaslat, az \u00e1ltal\u00e1nos szab\u00e1lyok szerint v\u00e9gig kell mennie az uni\u00f3s jogalkot\u00e1si folyamaton, ahol mind az Eur\u00f3pai Parlament, mind az EU Tan\u00e1csa megvizsg\u00e1lja \u00e9s megvitatja a javaslatot, \u00e9s m\u00f3dos\u00edthatja azt. Az Eur\u00f3pai Parlament v\u00e1rhat\u00f3an az elk\u00f6vetkez\u0151 h\u00f3napokban tartja az els\u0151 vit\u00e1kat a javaslatr\u00f3l, majd bizotts\u00e1gi szint\u0171 \u00e9rt\u00e9kel\u00e9sre ker\u00fcl sor a plen\u00e1ris szavaz\u00e1s el\u0151tt. Az els\u0151 vit\u00e1ra m\u00e1rcius 10-\u00e9n ker\u00fclt sor, amely alapj\u00e1n egyel\u0151re m\u00e9g nem l\u00e1tszik, hogyan jutnak a k\u00e9pvisel\u0151k a javaslat elfogad\u00e1s\u00e1hoz sz\u00fcks\u00e9ges kompromisszumra.<\/p>

Ezzel p\u00e1rhuzamosan az EU Tan\u00e1csa saj\u00e1t tan\u00e1cskoz\u00e1st folytat, ahol a tag\u00e1llamok a nemzeti priorit\u00e1sok \u00e9s \u00fczleti szempontok alapj\u00e1n m\u00f3dos\u00edt\u00e1sokat k\u00e9rhetnek. Ha a Parlament \u00e9s a Tan\u00e1cs elt\u00e9r\u0151 v\u00e1ltozatokat fogad el a javaslatr\u00f3l, int\u00e9zm\u00e9nyk\u00f6zi t\u00e1rgyal\u00e1sok (tril\u00f3gusok) k\u00f6vetkeznek a v\u00e9gs\u0151 kompromisszum el\u00e9r\u00e9se \u00e9rdek\u00e9ben.<\/p>

A v\u00e9gleges elfogad\u00e1s \u00fctemez\u00e9se a t\u00e1rgyal\u00e1sok menet\u00e9t\u0151l \u00e9s \u00f6sszetetts\u00e9g\u00e9t\u0151l f\u00fcgg, de ha siker\u00fcl hat\u00e9konyan konszenzusra jutni, a csomagot 2025 v\u00e9g\u00e9re vagy 2026 elej\u00e9re lehet j\u00f3v\u00e1hagyni<\/strong>, a v\u00e9grehajt\u00e1si hat\u00e1rid\u0151k pedig a k\u00fcl\u00f6nb\u00f6z\u0151 jogszab\u00e1ly-m\u00f3dos\u00edt\u00e1sok eset\u00e9ben elt\u00e9r\u0151ek lehetnek.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Szerz\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

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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
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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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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
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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":"

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","protected":false},"author":1,"featured_media":5179,"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":[1553,1546,1482,1552,1554,1551],"coauthors":[705],"class_list":["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"],"yoast_head":"\nOmnibusz \u2013 R\u00e9szletesen a Bizotts\u00e1g jelent\u00e9st\u00e9teli javaslatcsomagj\u00e1r\u00f3l<\/title>\n<meta name=\"description\" content=\"Az Eur\u00f3pai Bizotts\u00e1g 2025. febru\u00e1r 26-\u00e1n bemutatta javaslat\u00e1t a v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9sr\u0151l \u00e9s \u00e1tvil\u00e1g\u00edt\u00e1sr\u00f3l, valamint az uni\u00f3s taxon\u00f3miai rendelet m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l.\" \/>\n<meta name=\"robots\" content=\"index, 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