{"id":5448,"date":"2025-06-27T11:02:46","date_gmt":"2025-06-27T09:02:46","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=5448"},"modified":"2025-09-10T11:03:03","modified_gmt":"2025-09-10T09:03:03","slug":"ujabb-konnyitesek-a-cegek-fenntarthatosagi-jelentesteteli-kotelezettsegeiben-elfogadtak-az-esg-torveny-es-a-szamviteli-torveny-modositasat","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2025\/06\/ujabb-konnyitesek-a-cegek-fenntarthatosagi-jelentesteteli-kotelezettsegeiben-elfogadtak-az-esg-torveny-es-a-szamviteli-torveny-modositasat\/","title":{"rendered":"\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"},"content":{"rendered":"\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. A m\u00f3dos\u00edt\u00e1sok j\u00fanius 20-\u00e1t\u00f3l hat\u00e1lyosak, amelyekr\u0151l Dr\u00e1novits D\u00f3ra, szenior \u00fcgyv\u00e9d, a DLA Piper Hungary ESG koordin\u00e1tora k\u00e9sz\u00edtett \u00f6sszefoglal\u00f3t.<\/i><\/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
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\n\t\t\t\t\t\t\tDr\u00e1novits D\u00f3ra\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
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Szenior \u00fcgyv\u00e9d,
Projektfejleszt\u00e9si \u00e9s Restruktur\u00e1l\u00e1si csoport<\/p>\n\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\tTov\u00e1bbi cikkek\t\t\t\t\t<\/a>\n\t\t\t\t\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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A m\u00f3dos\u00edt\u00e1sok f\u0151k\u00e9nt az ESG t\u00f6rv\u00e9ny szem\u00e9lyi \u00e9s id\u0151beli hat\u00e1ly\u00e1t, az ESG k\u00f6zrem\u0171k\u00f6d\u0151kre vonatkoz\u00f3 egyes vonatkoz\u00f3 szab\u00e1lyokat, valamint a sz\u00e1ll\u00edt\u00f3kkal szemben alkalmazhat\u00f3 int\u00e9zked\u00e9seket, a t\u0151l\u00fck k\u00e9rhet\u0151 adatok k\u00f6r\u00e9 \u00e9rinti.<\/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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M\u00f3dos\u00edt\u00e1sok a szem\u00e9lyi hat\u00e1lyban \u2013 kit k\u00f6telez az ESG t\u00f6rv\u00e9ny?<\/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 eredeti sz\u00f6vege a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9gek mindk\u00e9t nagyv\u00e1llalati kateg\u00f3ri\u00e1ban az el\u0151z\u0151 \u00fczleti \u00e9v adatai (m\u00e9rlegf\u0151\u00f6sszeg, \u00e1rbev\u00e9tel, alkalmazottak l\u00e9tsz\u00e1ma) alapj\u00e1n, bizonyos hat\u00e1r\u00e9rt\u00e9kek el\u00e9r\u00e9se eset\u00e9n rendelte el, illetve meghat\u00e1rozta, hogy az els\u0151 kateg\u00f3ri\u00e1ba es\u0151 nagyv\u00e1llalkoz\u00e1sokat 2024. \u00fczleti \u00e9vt\u0151l, a m\u00e1sodik kateg\u00f3ri\u00e1ba tartoz\u00f3 nagyv\u00e1llalkoz\u00e1sokat 2025. \u00fczleti \u00e9vt\u0151l terhelik a t\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9gek.<\/p>

A 2024. \u00e9v v\u00e9gi m\u00f3dos\u00edt\u00e1ssal az els\u0151 nagyv\u00e1llalati kateg\u00f3ria, a 2024. \u00fczleti \u00e9vt\u0151l k\u00f6telezett nagyv\u00e1llalkoz\u00e1sok eset\u00e9n a vizsg\u00e1lt id\u0151szak megv\u00e1ltozott: a megel\u0151z\u0151 \u00fczleti \u00e9v helyett a megel\u0151z\u0151 k\u00e9t \u00fczleti \u00e9v adatainak kell el\u00e9rnie a meghat\u00e1rozott hat\u00e1r\u00e9rt\u00e9keket.<\/p>

Az elfogadott m\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben a m\u00e1sodik nagyv\u00e1llalati kateg\u00f3ri\u00e1ban, azaz a 2025. \u00fczleti \u00e9vt\u0151l k\u00f6telezett nagyv\u00e1llalatok eset\u00e9n is el\u0151\u00edrja a k\u00e9t \u00fczleti \u00e9v<\/strong> figyelembev\u00e9tel\u00e9t, valamint az alkalmazand\u00f3 mutat\u00f3- \u00e9s hat\u00e1r\u00e9rt\u00e9keket is m\u00f3dos\u00edtan\u00e1. \u00a0A kor\u00e1bbi hat\u00e1r\u00e9rt\u00e9kek <\/strong>\u2013 10 milli\u00e1rd forint m\u00e9rlegf\u0151\u00f6sszeg, 20 milli\u00e1rd forint \u00e1rbev\u00e9tel, 250 f\u0151 foglalkoztatott \u2013 vizsg\u00e1lata helyett az ESG t\u00f6rv\u00e9ny a m\u00f3dos\u00edt\u00e1s k\u00f6vet\u0151en azokra a nagyv\u00e1llalkoz\u00e1sokra alkalmazand\u00f3, amelynek az \u00e1rbev\u00e9tele meghaladja a nett\u00f3 90 milli\u00e1rd forintot, foglalkoztatottjainak sz\u00e1ma meghaladja az 500 f\u0151t, \u00e9s amelyek f\u0151tev\u00e9kenys\u00e9ge szerepel a t\u00f6rv\u00e9ny vonatkoz\u00f3 mell\u00e9klet\u00e9ben.<\/strong><\/p>

A fentiek mellett l\u00e9nyeges v\u00e1ltoz\u00e1s, hogy a kor\u00e1bbiakkal ellent\u00e9tben a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok<\/strong> a m\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben \u2013 k\u00f6zvetlen k\u00f6telezettk\u00e9nt \u2013 kiker\u00fcln\u00e9nek a t\u00f6rv\u00e9ny hat\u00e1lya al\u00f3l<\/strong>, \u0151ket az ESG t\u00f6rv\u00e9ny szerinti adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9gek a tov\u00e1bbiakban csak mint a k\u00f6zvetlen k\u00f6telezett nagyv\u00e1llalkoz\u00e1sok sz\u00e1ll\u00edt\u00f3it terhelhetn\u00e9k.<\/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 t\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9gek id\u0151beli 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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  1. janu\u00e1r 1-j\u00e9t\u0151l k\u00f6telezett nagyv\u00e1llalkoz\u00e1sokra vonatkoz\u00f3 szab\u00e1lyok<\/em><\/li><\/ol>

    A jelenlegi sz\u00f6veg szerint a nagyv\u00e1llalkoz\u00e1sokat a fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1sra vonatkoz\u00f3 k\u00f6telezetts\u00e9geiket el\u0151sz\u00f6r a 2025. \u00fczleti \u00e9vben alkalmazza, \u00e9s a 2025. \u00e9vre vonatkoz\u00f3 ESG besz\u00e1mol\u00f3jukat 2026-ban k\u00e9sz\u00edtik el.<\/p>

    A fenti rendelkez\u00e9s a javaslat szerint teljes eg\u00e9sz\u00e9ben t\u00f6rl\u00e9sre ker\u00fclne. Ennek megfelel\u0151en a m\u00f3dos\u00edt\u00e1st k\u00f6vet\u0151en a k\u00f6telezetts\u00e9gek az adott nagyv\u00e1llalkoz\u00e1st att\u00f3l az id\u0151pontt\u00f3l terhelik, amikor az egym\u00e1st k\u00f6vet\u0151 m\u00e1sodik \u00e9vben el\u00e9rik a fent \u00edrt hat\u00e1r\u00e9rt\u00e9keket.<\/p>

    Mikro-, kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokra vonatkoz\u00f3 szab\u00e1lyok<\/em><\/p>

    A javaslat alapj\u00e1n az ESG t\u00f6rv\u00e9ny hat\u00e1lya 2027. j\u00fanius 30-ig<\/strong> m\u00e9g annyira sem terjedne ki a kkv-ra \u00e9s mikrov\u00e1llalkoz\u00e1sra, hogy a t\u00f6rv\u00e9ny \u00e1ltal k\u00f6telezettek b\u00e1rmilyen ESG adatot k\u00e9rhetn\u00e9nek t\u0151l\u00fck. Eddig az id\u0151pontig teh\u00e1t a mikro-, kis- vagy k\u00f6z\u00e9pv\u00e1llalkoz\u00e1snak min\u0151s\u00fcl\u0151 besz\u00e1ll\u00edt\u00f3kt\u00f3l semmilyen ESG adatszolg\u00e1ltat\u00e1s nem k\u00e9rhet\u0151<\/strong>. Ennek megfelel\u0151en a besz\u00e1ll\u00edt\u00f3k \u00e1tvil\u00e1g\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 k\u00f6telezetts\u00e9geinek a tov\u00e1bbra is k\u00f6telezett nagyv\u00e1llalkoz\u00e1sok csak olyan besz\u00e1ll\u00edt\u00f3ik tekintet\u00e9ben tudnak eleget tenni, akik maguk is nagyv\u00e1llalkoz\u00e1snak min\u0151s\u00fclnek. Ezzel gyakorlatilag a t\u00f6rv\u00e9ny eredeti c\u00e9lj\u00e1nak megfelel\u0151 fenntarthat\u00f3s\u00e1gi c\u00e9l\u00fa \u00e1tvil\u00e1g\u00edt\u00e1si k\u00f6telezetts\u00e9geiknek csak a 2028. \u00fczleti \u00e9v tekintet\u00e9ben tudnak majd eleget tenni.<\/p>

    A mikro-, kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1s sz\u00e1ll\u00edt\u00f3 szint\u00e9n nem k\u00f6teles sz\u00e1ll\u00edt\u00f3i k\u00e9rd\u0151\u00edvet kit\u00f6lteni<\/strong> (\u00e9s a megrendel\u0151je nem jogosult ilyen k\u00e9rd\u0151\u00edv kit\u00f6lt\u00e9s\u00e9re k\u00e9rni), ha<\/strong> rendelkezik \u00e1llami ESG min\u0151s\u00edt\u00e9ssel<\/strong>. Fontos teh\u00e1t, hogy az \u2013 ak\u00e1r hazai, ak\u00e1r k\u00fclf\u00f6ldi \u2013 ESG min\u0151s\u00edt\u0151k \u00e1ltal ki\u00e1ll\u00edtott nem, hanem kiz\u00e1r\u00f3lag a Korm\u00e1nyrendeletben kijel\u00f6lt \u00e1llami ESG min\u0151s\u00edt\u0151 \u00e1ltal ki\u00e1ll\u00edtott min\u0151s\u00edt\u00e9sek felelnek meg ennek a c\u00e9lnak.<\/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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    Sz\u00e1ll\u00edt\u00f3kkal szemben alkalmazand\u00f3 int\u00e9zked\u00e9sek<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Az ESG t\u00f6rv\u00e9ny el\u0151\u00edrja azokat az eszk\u00f6z\u00f6ket, amiket a v\u00e1llalkoz\u00e1s alkalmazhat vagy alkalmazni k\u00f6teles abban az esetben, ha a k\u00f6zvetlen sz\u00e1ll\u00edt\u00f3j\u00e1n\u00e1l v\u00e1llalati felel\u0151ss\u00e9gv\u00e1llal\u00e1ssal kapcsolatos vagy k\u00f6rnyezetv\u00e9delmi k\u00f6telezetts\u00e9g megs\u00e9rt\u00e9s\u00e9t tapasztalja. A m\u00f3dos\u00edt\u00e1s el\u0151tt a t\u00f6rv\u00e9ny alapj\u00e1n a v\u00e1llalkoz\u00e1s \u2013 t\u00f6bbek k\u00f6z\u00f6tt \u2013 k\u00f6teles volt bizonyos felt\u00e9telek fenn\u00e1ll\u00e1sa eset\u00e9n sz\u00e1ll\u00edt\u00f3j\u00e1val az \u00fczleti kapcsolatot 3 h\u00f3napra felf\u00fcggeszteni vagy s\u00falyosabb esetben megsz\u00fcntetni.<\/p>

    A fentieket a m\u00f3dos\u00edt\u00e1s akk\u00e9nt v\u00e1ltoztatja meg, hogy a v\u00e1llalkoz\u00e1s az \u00fczleti kapcsolat felf\u00fcggeszt\u00e9s\u00e9re 30 napra k\u00f6teles, valamint kiker\u00fcl a k\u00f6telez\u0151 int\u00e9zked\u00e9sek k\u00f6z\u00fcl az \u00fczleti kapcsolat megsz\u00fcntet\u00e9se<\/strong>. Ezek a v\u00e1ltoz\u00e1sok term\u00e9szetesen nem z\u00e1rj\u00e1k ki, hogy a v\u00e1llalkoz\u00e1s sz\u00e1ll\u00edt\u00f3ival szemben enn\u00e9l szigor\u00fabb int\u00e9zked\u00e9seket alkalmazzon.<\/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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    ESG besz\u00e1mol\u00f3ra vonatkoz\u00f3 szab\u00e1lyok<\/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 t\u00f6bb k\u00f6telezetts\u00e9g, illetve azok hat\u00e1lybal\u00e9p\u00e9si id\u0151pontja m\u00f3dosul. Megsz\u0171nik az el\u0151audit int\u00e9zm\u00e9nye, \u00e9s a v\u00e1llalkoz\u00e1sok el\u0151sz\u00f6r a 2027. \u00e9vr\u0151l k\u00e9sz\u00fclt besz\u00e1mol\u00f3jukat k\u00f6telesek az SZTFH r\u00e9sz\u00e9re beny\u00fajtani, illetve honlapjukon k\u00f6zz\u00e9tenni<\/strong>. Szint\u00e9n 2027-re tol\u00f3dik a t\u00e1rsadalmi felel\u0151ss\u00e9gv\u00e1llal\u00e1si strat\u00e9gia els\u0151 k\u00f6zz\u00e9t\u00e9tel\u00e9nek id\u0151pontja.<\/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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    ESG k\u00f6zrem\u0171k\u00f6d\u0151kre vonatkoz\u00f3 \u00faj szab\u00e1lyok<\/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 az ESG tan\u00fas\u00edt\u00f3kat tov\u00e1bbra is az SZTFH tartja nyilv\u00e1n, akkredit\u00e1ci\u00f3jukat azonban a tov\u00e1bbiakban nem az SZTFH, hanem a nemzeti akkredit\u00e1ci\u00f3s t\u00f6rv\u00e9ny szerint kijel\u00f6lt szem\u00e9ly v\u00e9gzi. Az akkredit\u00e1ci\u00f3s k\u00f6vetelm\u00e9nyek meghat\u00e1roz\u00e1sa tov\u00e1bbra is a Korm\u00e1ny hat\u00e1sk\u00f6r\u00e9be tartozik.<\/p>

    Az akkredit\u00e1ci\u00f3hoz \u00e9s nyilv\u00e1ntart\u00e1sba-v\u00e9telhez k\u00f6t\u00f6tt k\u00f6zrem\u0171k\u00f6d\u0151i tev\u00e9kenys\u00e9gek nyilv\u00e1ntart\u00e1sban nem szerepl\u0151 szem\u00e9ly \u00e1ltali v\u00e9gz\u00e9se m\u00e1r a t\u00f6rv\u00e9ny kor\u00e1bbi rendelkez\u00e9sei alapj\u00e1n is jogosulatlan k\u00f6zrem\u0171k\u00f6d\u0151i tev\u00e9kenys\u00e9gnek min\u0151s\u00fclt \u00e9s \u00edgy szankcion\u00e1lhat\u00f3 volt. A m\u00f3dos\u00edt\u00e1s alapj\u00e1n azonban m\u00e1r nemcsak a tev\u00e9kenys\u00e9g v\u00e9gz\u00e9se, hanem \u00f6nmag\u00e1ban a tev\u00e9kenys\u00e9g v\u00e9gz\u00e9s\u00e9re ir\u00e1nyul\u00f3 szolg\u00e1ltat\u00e1s felk\u00edn\u00e1l\u00e1sa is jogosulatlan ESG k\u00f6zrem\u0171k\u00f6d\u0151i tev\u00e9kenys\u00e9gnek min\u0151s\u00fcl.<\/p>

    V\u00e9g\u00fcl az \u00faj szab\u00e1ly kimondja, hogy az \u00e1llami ESG min\u0151s\u00edt\u0151 hozz\u00e1f\u00e9rhet a v\u00e1llalkoz\u00e1sok (\u00e9s az ESG adatszolg\u00e1ltat\u00e1st \u00f6nk\u00e9nt v\u00e1llal\u00f3 szervezetek) ESG menedzsmentplatformon t\u00e1rolt adataihoz. A t\u00f6rv\u00e9ny alapj\u00e1n az ESG min\u0151s\u00edt\u0151k az ESG menedzsmentplatformon kereszt\u00fcl beny\u00fajtott ESG besz\u00e1mol\u00f3 alapj\u00e1n, kieg\u00e9sz\u00edtve tov\u00e1bbi, k\u00f6zhiteles adatb\u00e1zisokb\u00f3l \u00e9s nyilv\u00e1nos forr\u00e1sokb\u00f3l hozz\u00e1f\u00e9rhet\u0151 v\u00e1llalati adatokkal min\u0151s\u00edtheti a v\u00e1llalkoz\u00e1sokat \u2013 ez alapj\u00e1n feltehet\u0151, hogy minden ESG min\u0151s\u00edt\u0151 sz\u00e1m\u00e1ra valamilyen hozz\u00e1f\u00e9r\u00e9s sz\u00fcks\u00e9ges az ESG menedzsmentplatform adataihoz. Erre is tekintettel az \u00faj szab\u00e1ly sz\u00e1mos k\u00e9rd\u00e9st vet fel, \u00edgy k\u00fcl\u00f6n\u00f6sen, hogy mi indokolja az \u00e1llami \u00e9s nem \u00e1llami ESG min\u0151s\u00edt\u0151k k\u00f6z\u00f6tti k\u00fcl\u00f6nbs\u00e9gt\u00e9telt, illetve, hogy az ESG menedzsmentplatformon t\u00e1rolt adatokhoz val\u00f3 hozz\u00e1f\u00e9r\u00e9s tov\u00e1bbi szab\u00e1lyai hogyan alakulnak majd, a nem \u00e1llami ESG min\u0151s\u00edt\u0151k hogyan szerezhetik meg a min\u0151s\u00edt\u00e9shez sz\u00fcks\u00e9ges adatokat. Ezekre a k\u00e9rd\u00e9sekre az \u00e1llami ESG min\u0151s\u00edt\u0151r\u0151l, annak elj\u00e1r\u00e1s\u00e1ra vonatkoz\u00f3 szab\u00e1lyokr\u00f3l sz\u00f3l\u00f3 Korm\u00e1nyrendelet, illetve az ESG menedzsmentplatform m\u0171k\u00f6d\u00e9s\u00e9nek szab\u00e1lyair\u00f3l sz\u00f3l\u00f3 SZTFH rendelet adhat majd v\u00e1laszt.<\/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 sz\u00e1mviteli t\u00f6rv\u00e9nyben<\/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 sz\u00e1mviteli t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa az \u00fan. “stop-the-clock” ir\u00e1nyelvet \u00fclteti \u00e1t a hazai jogrendszerbe, ami a Bizotts\u00e1g febru\u00e1ri Omnibus javaslatcsomagj\u00e1nak r\u00e9szek\u00e9nt k\u00e9t \u00e9vvel elhalasztja a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t.<\/p>

    Ennek megfelel\u0151en a sz\u00e1mviteli t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa alapj\u00e1n a fenntarthat\u00f3s\u00e1gi jelent\u00e9st a 2025-ben (\u00e9s az azt k\u00f6vet\u0151 \u00e9vekben) kezd\u0151d\u0151 \u00fczleti \u00e9vre vonatkoz\u00f3 fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9g elhalaszt\u00e1sra ker\u00fcl, a k\u00f6telezetts\u00e9g hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1sok k\u00e9t \u00e9v halad\u00e9kot kapnak els\u0151 fenntarthat\u00f3s\u00e1gi jelent\u00e9s\u00fck elk\u00e9sz\u00edt\u00e9s\u00e9re \u00e9s beny\u00fajt\u00e1s\u00e1ra<\/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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    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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    <\/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\"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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    \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
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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<\/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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    \"esg-torveny\"<\/div><\/a>\n\t\t\t\t
    ESG<\/div>\n\t\t\t\t
    \n\t\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\n\t\t\t\t\u00dajabb k\u00f6nny\u00edt\u00e9sek a c\u00e9gek fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geiben – elfogadt\u00e1k az ESG t\u00f6rv\u00e9ny \u00e9s a sz\u00e1mviteli t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
    \n\t\t\t

    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 >>\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
    \n\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t

    \n\t\t\t\n\t\t\t\tIsm\u00e9t v\u00e1ltozhat az ESG t\u00f6rv\u00e9ny \u2013 a magyar v\u00e1llalkoz\u00e1sok is mentes\u00fclhetnek az ESG jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gek al\u00f3l\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
    \n\t\t\t

    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 >>\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
    \n\t\t\t
    \n\t\t\t\t
    \"Omnibusz<\/div><\/a>\n\t\t\t\t
    ESG<\/div>\n\t\t\t\t
    \n\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t

    \n\t\t\t\n\t\t\t\tOmnibusz \u2013 R\u00e9szletesen a Bizotts\u00e1g jelent\u00e9st\u00e9teli javaslatcsomagj\u00e1r\u00f3l\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
    \n\t\t\t

    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 >>\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":"

    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","protected":false},"author":1,"featured_media":5203,"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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