Sustainability insights
Please find below our latest sustainability related insights.
ESG tanúsítás, módosuló kérdőív – itt vannak az új szabályok
Tavaly év végén végre felszállt a füst az ESG tanúsítás, tehát az ESG beszámolók auditjával kapcsolatban. 2025 decemberének végén megjelentek a tanúsítás részletszabályai (424/2025. (XII. 23.) kormányrendelet), emellett megismerhetővé váltak az ESG tanúsítók névjegyzékbe való felvételének és a névjegyzék vezetésének feltételei (15/2025. (XII. 23.) SZTFH rendelet), illetve módosításra került az ESG kérdőívet meghatározó 13/2024. (VIII. 15.) SZTFH rendelet is, mely következtében – nem jelentős mértékben – módosult az ESG kérdőív tartalma is. Nézzük a részleteket.
Várhatóan az EU Taxonómia jelentéstételi szabályok is egyszerűsödnek
Az Európai Bizottság 2025. július 4-én bemutatta az EU Taxonómia keretrendszer módosítását, melynek célja az EU fenntartható gazdasági tevékenységeire és befektetéseire vonatkozó osztályozási rendszer egyszerűsítése. A módosítások várhatóan csökkenteni fogják a vállalatokra nehezedő adminisztratív terheket, miközben megőrzik a keretrendszer kulcs célkitűzéseit.
Parliament postpones sustainability reporting. ESG data provision to shrink
Recently, the Parliament adopted in 2 steps the amendments to the sustainability and ESG laws. As is known, significant changes have been made to various EU and national sustainability-related laws, mainly to increase business competitiveness, reduce red tape for businesses and protect SMEs.
Sustainable, smart, and synchronised: using technology to accelerate the ESG transition in the consumer sector
Mature markets are experiencing a shift in consumer demand patterns as consumers move away from traditional products and services towards those consistent with environmental, social, and governance goals. Our study ‘Sustainable, smart, and synchronised’ explains how consumer companies can harness ESG and digital transformation to thrive in this changing environment.
C-suite barometer 2023: ESG insights
With sustainability rising to the top of the C-suite agenda for planned investment, our C-suite ESG insights reports explore the current sustainability trends, priorities and challenges for businesses.
Impact of the Corporate Sustainability Reporting Directive (CSRD) on non-EU groups and their EU subsidiaries
The European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) includes an extra-territoriality principle that widens the population of companies subject to sustainability reporting to those outside the EU. The objective is to maintain a level playing field for all economic players operating in the European market.
COP27 insights: joining the global effort to build a better future
Climate change is no longer a minority belief, it is a global priority for every one of us. Increasing concerns for the state of the planet and life as we know it has led to a fundamental shift in behaviors in both individuals and organisations, with sustainability now front and centre of the international agenda.
European Sustainability Reporting Standards Set 1: What companies should know to prepare
As a framework for sustainability reporting, the first set (“Set 1”) of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.
Navigating sustainable real estate: the ongoing ESG transformation
The real estate sector faces increasing demands to significantly change its modus operandi and decarbonise. It has become a priority to drive the sector towards a more positive transformation, which strives to better respond to the ESG criteria. How effective has this transition been so far?
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