{"id":1204,"date":"2024-07-14T14:21:43","date_gmt":"2024-07-14T12:21:43","guid":{"rendered":"https:\/\/aspaglobe.hu\/?page_id=1204"},"modified":"2026-03-04T15:55:34","modified_gmt":"2026-03-04T14:55:34","slug":"esg-fenntarthatosagi-jelentes","status":"publish","type":"page","link":"https:\/\/aspaglobe.hu\/en\/szolgaltatasok\/esg-fenntarthatosagi-jelentes\/","title":{"rendered":"V\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9s \u00e9s strat\u00e9gia"},"content":{"rendered":"<div class=\"gb-container gb-container-e787b51a\">\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-5d74eb652038de49e2ea13b65d9c5a7b wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9s m\u00e1ra a v\u00e1llalati fenntarthat\u00f3s\u00e1g (\u00e1ltal\u00e1nos nemzetk\u00f6zi elnevez\u00e9s szerint Environment, Social, Governance, azaz &#8222;ESG&#8221;) gyakorlati megk\u00f6zel\u00edt\u00e9s\u00e9nek legfontosabb szempontrendszer\u00e9t adja, amire sz\u00e1mos hazai \u00e9s nemzetk\u00f6zi szab\u00e1lyoz\u00e1s \u00e9s \u00f6nk\u00e9ntes keretrendszer \u00e9p\u00fcl.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-468c8297c81ea371b8c6be216acc98ee wp-block-paragraph\" style=\"color:#302e2d\">V\u00e1llalati \u00e9s projekt szint\u0171 fenntarthat\u00f3s\u00e1gi szolg\u00e1ltat\u00e1saink keret\u00e9ben seg\u00edt\u00fcnk eligazodni az adott t\u00e1rsas\u00e1gra vagy beruh\u00e1z\u00e1sra vonatkoz\u00f3 el\u0151\u00edr\u00e1sokban, illetve megfelelni ezeknek. <strong>Szak\u00e9rt\u0151i csapatunk t\u00e1mogat\u00e1st ny\u00fajt a fenntarthat\u00f3s\u00e1gi \u00e1talakul\u00e1s minden l\u00e9p\u00e9s\u00e9ben, hogy v\u00e1llalata sikeresen \u00e9s hat\u00e9konyan val\u00f3s\u00edtsa meg fenntarthat\u00f3s\u00e1gi c\u00e9ljait.<\/strong><\/p>\n\n\n\n<p class=\"tw-mt-0 tw-mb-0 has-text-color has-link-color wp-elements-7a80e1f5c4eb6262e80e13d742303278 wp-block-paragraph\" style=\"color:#302e2d\">C\u00e9lunk, hogy a v\u00e1ltoz\u00e1s ne csak elker\u00fclhetetlen, hanem k\u00edv\u00e1natos \u00e9s el\u0151ny\u00f6s is legyen minden \u00e9rintett sz\u00e1m\u00e1ra.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-6420ccbc\">\n\n<h2 class=\"gb-headline gb-headline-9eaddfb8 gb-headline-text\">Szolg\u00e1ltat\u00e1saink<\/h2>\n\n\n\n<p class=\"tw-mb-0 has-text-color has-link-color wp-elements-a88d5be9f72077545cb67c0fb7342c12 wp-block-paragraph\" style=\"color:#302e2d;font-size:18px\"><strong>V\u00e1llalati szint\u0171 fenntarthat\u00f3s\u00e1gi szolg\u00e1ltat\u00e1sok:<\/strong><\/p>\n\n\n<div class=\"gb-container gb-container-10951155 szoveg\">\n\n<ul style=\"color:#302e2d;font-size:24px\" class=\"wp-block-list tw-mb-2 tw-list-spacing-loose list-square is-style-default has-text-color has-link-color wp-elements-b309c74508abc276e51b9a62023fc1b2\">\n<li>V\u00e1llalati fenntarthat\u00f3s\u00e1gi k\u00f6telezetts\u00e9gek (CSRD, SFDR, CBAM, stb.) \u00e9s k\u00edn\u00e1lkoz\u00f3 \u00f6nk\u00e9ntes rendszerek azonos\u00edt\u00e1sa (pl. CSRD VSME, GRI, SBTi, EcoVadis, GRESB);<\/li>\n\n\n\n<li>A v\u00e1llalati fenntarthat\u00f3s\u00e1gi k\u00f6telezetts\u00e9geknek megfelel\u00e9sre \u00e9s\/vagy \u00f6nk\u00e9ntes rendszerekhez val\u00f3 csatlakoz\u00e1sra val\u00f3 felk\u00e9sz\u00fclts\u00e9g felm\u00e9r\u00e9se;<\/li>\n\n\n\n<li>K\u00f6zrem\u0171k\u00f6d\u00e9s a k\u00f6telezetts\u00e9geknek val\u00f3 megfelel\u00e9sben \u00e9s\/vagy \u00f6nk\u00e9ntes rendszerekhez val\u00f3 csatlakoz\u00e1sban;<\/li>\n\n\n\n<li>Fenntarthat\u00f3s\u00e1gi c\u00e9lkit\u0171z\u00e9sek meghat\u00e1roz\u00e1sa;<\/li>\n\n\n\n<li>Felk\u00e9sz\u00edt\u00e9s a fenntarthat\u00f3s\u00e1gi elk\u00e9pzel\u00e9sek v\u00e9grehajt\u00e1s\u00e1ra, a c\u00e9lkit\u0171z\u00e9sek sikeres el\u00e9r\u00e9s\u00e9re;<\/li>\n\n\n\n<li>Szakmai seg\u00edts\u00e9g az adat- \u00e9s inform\u00e1ci\u00f3gy\u0171jt\u00e9s kialak\u00edt\u00e1s\u00e1ban, az el\u0151rehalad\u00e1s m\u00e9r\u00e9s\u00e9re szolg\u00e1l\u00f3 kulcsindik\u00e1torok (KPI \u2013 Key Performance Indicator) kijel\u00f6l\u00e9s\u00e9ben, a monitoroz\u00e1s m\u00f3dszertani kidolgoz\u00e1s\u00e1ban;<\/li>\n\n\n\n<li>Adatgy\u0171jt\u00e9st, monitoroz\u00e1st \u00e9s \u00e9rt\u00e9kel\u00e9st seg\u00edt\u0151 szoftveres eszk\u00f6z\u00f6k felkutat\u00e1sa \u00e9s seg\u00edts\u00e9g a kiv\u00e1laszt\u00e1sban;<\/li>\n\n\n\n<li>Befektet\u00e9sek z\u00f6ld ar\u00e1ny\u00e1nak n\u00f6veked\u00e9s\u00e9t seg\u00edt\u0151 strat\u00e9gia kialak\u00edt\u00e1sa;<\/li>\n\n\n\n<li>A fenntarthat\u00f3s\u00e1gi strat\u00e9gia v\u00e9grehajt\u00e1s\u00e1b\u00f3l ad\u00f3d\u00f3 v\u00e1ltoz\u00e1sok gyakorlati \u00e1t\u00fcltet\u00e9s\u00e9hez sz\u00fcks\u00e9ges szab\u00e1lyok, elj\u00e1r\u00e1sok stb. kidolgoz\u00e1sa;<\/li>\n\n\n\n<li><a href=\"https:\/\/aspaglobe.hu\/en\/szolgaltatasok\/esg-kepzes\/\">T\u00e1j\u00e9koztat\u00e1s \u00e9s tr\u00e9ning<\/a> a vezet\u0151s\u00e9g, munkav\u00e1llal\u00f3k, illetve egy\u00e9b fontos \u00e9rintettek (pl. alv\u00e1llalkoz\u00f3k, besz\u00e1ll\u00edt\u00f3k, partnerek) sz\u00e1m\u00e1ra.<\/li>\n<\/ul>\n\n<\/div>\n\n\n<p class=\"tw-mb-0 has-text-color has-link-color wp-elements-4177cc1f89dc4204fa31959a5af6de1d wp-block-paragraph\" style=\"color:#302e2d;font-size:18px\"><strong>Projekt szint\u0171 fenntarthat\u00f3s\u00e1gi szolg\u00e1ltat\u00e1sok:<\/strong><\/p>\n\n\n<div class=\"gb-container gb-container-29d19ce2\">\n\n<ul style=\"color:#302e2d;font-size:24px\" class=\"wp-block-list tw-mb-0 tw-list-spacing-loose list-square is-style-default has-text-color has-link-color wp-elements-2f5560ec5f958671e27ca61d65c00e5c\">\n<li>Beruh\u00e1z\u00e1sok fenntarthat\u00f3s\u00e1gi strat\u00e9gi\u00e1j\u00e1nak elk\u00e9sz\u00edt\u00e9se \u00e9s nyomonk\u00f6vet\u00e9se;<\/li>\n\n\n\n<li>EU Taxon\u00f3mia megfeleltet\u00e9s;<\/li>\n\n\n\n<li>Megl\u00e9v\u0151 \u00e9p\u00fclet fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1sa \u00e9s beavatkoz\u00e1si strat\u00e9gia kidolgoz\u00e1sa;<\/li>\n\n\n\n<li>Ingatlan- \u00e9s befektet\u00e9si portf\u00f3li\u00f3 fenntarthat\u00f3s\u00e1gi vizsg\u00e1lata \u00e9s strat\u00e9giaalkot\u00e1s.<\/li>\n<\/ul>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-9c7398fc\">\n\n<h2 class=\"gb-headline gb-headline-e1f10f22 gb-headline-text\"><strong><strong>Mi is a v\u00e1llalati fenntarthat\u00f3s\u00e1g?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-df1b2cafd642df6312a540493be57b1c wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1g (vagy k\u00f6zismert n\u00e9ven &#8222;ESG&#8221; bet\u0171sz\u00f3val jel\u00f6lt Environmental, Social, Governance ter\u00fcletek fenntarthat\u00f3s\u00e1gi dimenzi\u00f3i) olyan szempontrendszert jel\u00f6l, amely a <strong>v\u00e1llalatok k\u00f6rnyezeti, t\u00e1rsadalmi \u00e9s ir\u00e1ny\u00edt\u00e1si teljes\u00edtm\u00e9ny\u00e9nek \u00e9rt\u00e9kel\u00e9s\u00e9re szolg\u00e1l<\/strong>.<\/p>\n\n\n<div class=\"gb-container gb-container-8f224ece\">\n\n<ul style=\"color:#302e2d\" class=\"wp-block-list tw-mb-2 tw-list-spacing-loose list-square is-style-default has-text-color has-link-color wp-elements-5835c715925e09f366b409c69b6a21aa\">\n<li><strong>Environmental (K\u00f6rnyezeti)<\/strong>: Ide tartozik a v\u00e1llalatok k\u00f6rnyezeti hat\u00e1sainak, p\u00e9ld\u00e1ul a sz\u00e9n-dioxid-kibocs\u00e1t\u00e1s, a v\u00edzhaszn\u00e1lat \u00e9s a hullad\u00e9kgazd\u00e1lkod\u00e1s kezel\u00e9s\u00e9nek \u00e9rt\u00e9kel\u00e9se.<\/li>\n\n\n\n<li><strong>Social (T\u00e1rsadalmi)<\/strong>: Ez a kateg\u00f3ria mag\u00e1ban foglalja a munka\u00fcgyi gyakorlatokat, a munkav\u00e1llal\u00f3i jogokat, a k\u00f6z\u00f6ss\u00e9gi felel\u0151ss\u00e9gv\u00e1llal\u00e1st \u00e9s az \u00fcgyf\u00e9lel\u00e9gedetts\u00e9get.<\/li>\n\n\n\n<li><strong>Governance (Ir\u00e1ny\u00edt\u00e1s)<\/strong>: Az ir\u00e1ny\u00edt\u00e1si szempontok k\u00f6z\u00e9 tartoznak az \u00fczleti etika, a vezet\u0151s\u00e9gi strukt\u00fara, az \u00e1tl\u00e1that\u00f3s\u00e1g \u00e9s a bels\u0151 ellen\u0151rz\u00e9si mechanizmusok.<\/li>\n<\/ul>\n\n<\/div>\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-4d665acf2cd2e6fb3990b76c64f8140a wp-block-paragraph\" style=\"color:#302e2d\">A fenti terminol\u00f3gia kialakul\u00e1sa hossz\u00fa \u00e9s folyamatos fejl\u0151d\u00e9s eredm\u00e9nye. Kezdetben a figyelem els\u0151sorban a k\u00f6rnyezet- \u00e9s term\u00e9szetv\u00e9delemre, valamint a k\u00f6rnyezettudatoss\u00e1gra \u00f6sszpontosult. Az 1970-es \u00e9s 1980-as \u00e9vekben a k\u00f6rnyezetv\u00e9delmi mozgalmak el\u0151t\u00e9rbe helyezt\u00e9k a term\u00e9szet meg\u00f3v\u00e1s\u00e1t \u00e9s a szennyez\u00e9s cs\u00f6kkent\u00e9s\u00e9t. Az 1990-es \u00e9vekben a kl\u00edmav\u00e1ltoz\u00e1s t\u00e9nye egyre ink\u00e1bb realiz\u00e1l\u00f3dott \u00e9s sz\u00e9les k\u00f6rben elfogadott\u00e1 v\u00e1lt, ami \u00faj lend\u00fcletet adott a fenntarthat\u00f3s\u00e1gi t\u00f6rekv\u00e9seknek. Az ezredfordul\u00f3 ut\u00e1n a fenntarthat\u00f3s\u00e1g eszm\u00e9je egyre sz\u00e9lesebb k\u00f6ztudatot kapott, \u00e9s egyre ink\u00e1bb be\u00e9p\u00fclt a v\u00e1llalati strat\u00e9gi\u00e1kba \u00e9s a politik\u00e1ba. A fenntarthat\u00f3s\u00e1g m\u00e1r nem csup\u00e1n a k\u00f6rnyezetre vonatkozott, hanem mag\u00e1ba foglalta a t\u00e1rsadalmi \u00e9s ir\u00e1ny\u00edt\u00e1si szempontokat is.<\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile is-vertically-aligned-top is-image-fill-element\" style=\"grid-template-columns:40% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-riport-1200-1024x683.webp\" alt=\"ESG, fenntarthat\u00f3s\u00e1gi strat\u00e9gia\" class=\"wp-image-1396 size-full\" style=\"object-position:50% 50%\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-riport-1200-1024x683.webp 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-riport-1200-300x200.webp 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-riport-1200-768x512.webp 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-riport-1200-50x33.webp 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-riport-1200-18x12.webp 18w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-riport-1200.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-4b507a8d9d7bddb0cfa2b1d6954d8304 wp-block-paragraph\" style=\"color:#302e2d\"><strong>Az ESG<\/strong> bet\u0171sz\u00f3t <strong>el\u0151sz\u00f6r 2004-ben haszn\u00e1lta az ENSZ Glob\u00e1lis Meg\u00e1llapod\u00e1sa<\/strong> (UN Global Compact) <strong>\u00e9s a Sv\u00e1jci P\u00e9nz\u00fcgyi Szolg\u00e1ltat\u00e1si Int\u00e9zet <\/strong>(Swiss Federal Department of Finance) <strong>\u00e1ltal k\u00f6z\u00f6sen kiadott jelent\u00e9s<\/strong>, melynek c\u00edme &#8222;Who Cares Wins&#8221; (Aki t\u00f6r\u0151dik, nyer). A jelent\u00e9st Kofi Annan, az ENSZ akkori f\u0151titk\u00e1ra kezdem\u00e9nyezte, \u00e9s c\u00e9lja az volt, hogy \u00f6szt\u00f6n\u00f6zze a p\u00e9nz\u00fcgyi szektor szerepl\u0151it az ESG szempontok integr\u00e1l\u00e1s\u00e1ra a befektet\u00e9si d\u00f6nt\u00e9shozatal sor\u00e1n. A jelent\u00e9s r\u00e1vil\u00e1g\u00edtott arra, hogy az ESG szempontok figyelembev\u00e9tel\u00e9vel nemcsak a t\u00e1rsadalmi \u00e9s k\u00f6rnyezeti hat\u00e1sok javulhatnak, hanem a p\u00e9nz\u00fcgyi teljes\u00edtm\u00e9ny \u00e9s v\u00e1llalati stabilit\u00e1s is kedvez\u0151en alakulhat.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-a7aeae25138f3a6b60ee16f15bf19998 wp-block-paragraph\" style=\"color:#302e2d\">\u00cdgy alakult ki az <strong>ESG<\/strong> (Environmental, Social, Governance) <strong>rendszer<\/strong>, amely <strong>holisztikusan k\u00f6zel\u00edti meg a fenntarthat\u00f3s\u00e1got, \u00e9s \u00e1tfog\u00f3 keretrendszert biztos\u00edt a v\u00e1llalatok sz\u00e1m\u00e1ra, hogy \u00e9rt\u00e9kelj\u00e9k \u00e9s jav\u00edts\u00e1k k\u00f6rnyezeti, t\u00e1rsadalmi \u00e9s ir\u00e1ny\u00edt\u00e1si teljes\u00edtm\u00e9ny\u00fcket.<\/strong><\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-dcb862c531bc45b688d9e4fc72ed1ae6 wp-block-paragraph\" style=\"color:#302e2d\"><strong>Az\u00f3ta az ESG koncepci\u00f3ja sz\u00e9les k\u00f6rben elfogadott\u00e1 v\u00e1lt<\/strong>,<strong> \u00e9s m\u00e1ra kulcsfontoss\u00e1g\u00fa szerepet j\u00e1tszik a fenntarthat\u00f3 befektet\u00e9sek \u00e9s v\u00e1llalati strat\u00e9gi\u00e1k kialak\u00edt\u00e1s\u00e1ban.<\/strong> Az ESG alap\u00fa megk\u00f6zel\u00edt\u00e9s c\u00e9lja, hogy a v\u00e1llalatok ne csak p\u00e9nz\u00fcgyi szempontb\u00f3l legyenek sikeresek, hanem felel\u0151ss\u00e9gteljesen \u00e9s fenntarthat\u00f3 m\u00f3don m\u0171k\u00f6djenek, \u00edgy az ESG ma m\u00e1r elengedhetetlen eszk\u00f6zz\u00e9 v\u00e1lt a felel\u0151s \u00e9s fenntarthat\u00f3 v\u00e1llalatvezet\u00e9sben.<\/p>\n<\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2b20b3ee\">\n\n<h2 class=\"gb-headline gb-headline-df524413 gb-headline-text\"><strong><strong>A v\u00e1llalati fenntarthat\u00f3s\u00e1g jogszab\u00e1lyi keretrendszer\u00e9r\u0151l r\u00f6viden<\/strong><\/strong><\/h2>\n\n\n<div class=\"gb-container gb-container-51a45108\">\n\n<p class=\"tw-mb-0 underline has-black-color has-text-color has-link-color wp-elements-34750739b8801aacec42c61b38f2b86d wp-block-paragraph\" style=\"font-size:22px\"><em><strong><em>FIGYELEM! A jogszab\u00e1lyi keretrendszer le\u00edr\u00e1sa a 2025. janu\u00e1r 1-jei \u00e1llapotot t\u00fckr\u00f6zi. Mivel az\u00f3ta egy jogszab\u00e1ly-v\u00e1ltoztat\u00e1si folyamat zajlik mind EU mind pedig hazai <\/em>szinten, a jogszab\u00e1lyi le\u00edr\u00e1s friss\u00edt\u00e9s\u00e9t sz\u00fcneteltetj\u00fck. Amint elfogad\u00e1sra ker\u00fclnek a v\u00e9gleges \u00faj keretrendszerek, friss\u00edtj\u00fck a tartalmat.<\/strong><\/em><\/p>\n\n\n\n<p class=\"tw-mb-0 underline has-black-color has-text-color has-link-color wp-elements-ed61c69b03cb74a91a5adb53855157ba wp-block-paragraph\" style=\"font-size:22px\">Addig is k\u00e9rje szak\u00e9rt\u0151ink seg\u00edts\u00e9g\u00e9t a pillanatnyi k\u00f6telezetts\u00e9gek meg\u00e1llap\u00edt\u00e1s\u00e1hoz<em><strong> <\/strong><\/em><\/p>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-c857e64d3cb6dc0cf1b69dfe27ef7b14 wp-block-paragraph\"><\/p>\n\n<\/div>\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-6a4b883f0fe18e3ccaa3b574895d69bb wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1g (ESG) eur\u00f3pai uni\u00f3s jogszab\u00e1lyi keretrendszere az ut\u00f3bbi \u00e9vekben jelent\u0151s fejl\u0151d\u00e9sen ment kereszt\u00fcl. Kezdetben az ESG szempontok figyelembev\u00e9tele \u00f6nk\u00e9ntes alap\u00fa volt, de az \u00e9ghajlatv\u00e1ltoz\u00e1s, a t\u00e1rsadalmi igazs\u00e1goss\u00e1g \u00e9s az \u00e1tl\u00e1that\u00f3s\u00e1g ir\u00e1nti n\u00f6vekv\u0151 ig\u00e9ny hat\u00e1s\u00e1ra egyre t\u00f6bb ESG jogszab\u00e1ly sz\u00fcletett. <strong>Az <a href=\"https:\/\/finance.ec.europa.eu\/sustainable-finance\/tools-and-standards\/eu-taxonomy-sustainable-activities_en\" target=\"_blank\" rel=\"noopener\">ESG keretrendszerek<\/a> c\u00e9lja, hogy el\u0151seg\u00edts\u00e9k a fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny jav\u00edt\u00e1s\u00e1t \u00e9s biztos\u00edts\u00e1k a v\u00e1llalatok felel\u0151ss\u00e9gteljes m\u0171k\u00f6d\u00e9s\u00e9t. <\/strong>Az ESG audit \u00e9s az ESG min\u0151s\u00edt\u00e9s r\u00e9v\u00e9n a v\u00e1llalatok r\u00e9szletes, \u00e9ves ESG jelent\u00e9s (nem-p\u00e9nz\u00fcgyi jelent\u00e9s, fenntarthat\u00f3s\u00e1gi jelent\u00e9s) k\u00e9sz\u00edt\u00e9s\u00e9vel \u00e9s k\u00f6zz\u00e9t\u00e9tel\u00e9vel biztos\u00edthatj\u00e1k a jogszab\u00e1lyi megfelel\u00e9st, valamint a v\u00e1llalati ESG strat\u00e9gia v\u00e9grehajt\u00e1s\u00e1val a fenntarthat\u00f3s\u00e1gi \u00e1talakul\u00e1s folyamat\u00e1t.<\/p>\n\n\n<div class=\"gb-container gb-container-897d682b\">\n\n<p class=\"tw-mb-0 underline has-white-color has-text-color has-link-color wp-elements-f413d6cf2419a50089d889ffc5b53c74 wp-block-paragraph\" style=\"font-size:22px\"><em><strong>ESG az Eur\u00f3pai Uni\u00f3 szab\u00e1lyoz\u00e1s\u00e1ban<\/strong><\/em><\/p>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-128742a9ff5c59b06c8e51d4ea1e12ed wp-block-paragraph\">Az Eur\u00f3pai Uni\u00f3 az ESG szab\u00e1lyoz\u00e1sokkal jelent\u0151s l\u00e9p\u00e9seket tett a gazdas\u00e1gi tev\u00e9kenys\u00e9gek fenntarthat\u00f3bb\u00e1 t\u00e9tele ter\u00e9n. <strong>Az egyik legfontosabb szab\u00e1lyoz\u00e1s a<\/strong> <strong>CSRD (Corporate Sustainability Reporting Directive)<\/strong>, amely el\u0151\u00edrja a nem p\u00e9nz\u00fcgyi tev\u00e9kenys\u00e9get v\u00e9gz\u0151 v\u00e1llalatok sz\u00e1m\u00e1ra a r\u00e9szletes fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9telt.<\/p>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-d1b651542d0e1176f775428172f6b63e wp-block-paragraph\">Az <strong>SFDR (Sustainable Finance Disclosure Regulation)<\/strong> a p\u00e9nz\u00fcgyi piac szerepl\u0151kre vonatkoz\u00f3 ESG jelent\u00e9st\u00e9teli keretrendszer, amely el\u0151\u00edrja a p\u00e9nz\u00fcgyi szerepl\u0151k sz\u00e1m\u00e1ra, hogy k\u00f6zz\u00e9tegy\u00e9k, hogyan integr\u00e1lj\u00e1k az ESG szempontokat a befektet\u00e9si d\u00f6nt\u00e9seik sor\u00e1n.<\/p>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-52e6dbf539518275b3ff1558f70e8f73 wp-block-paragraph\">A <strong>CSDDD (Corporate Sustainability Due Diligence Directive)<\/strong> k\u00f6telezi a nagyv\u00e1llalatokat az emberi jogi \u00e9s k\u00f6rnyezeti kock\u00e1zatok azonos\u00edt\u00e1s\u00e1ra, megel\u0151z\u00e9s\u00e9re \u00e9s kezel\u00e9s\u00e9re saj\u00e1t m\u0171k\u00f6d\u00e9s\u00fckben \u00e9s \u00e9rt\u00e9kl\u00e1ncukban, a fenntarthat\u00f3bb m\u0171k\u00f6d\u00e9s el\u0151seg\u00edt\u00e9se \u00e9rdek\u00e9ben.<\/p>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-58443bf672f2fbdfa5e3141b2788d47e wp-block-paragraph\">Az <strong>EU Taxon\u00f3mia<\/strong> egy nem-p\u00e9nz\u00fcgyi oszt\u00e1lyoz\u00e1si rendszer, amely meghat\u00e1rozza, mely gazdas\u00e1gi tev\u00e9kenys\u00e9gek tekinthet\u0151k fenntarthat\u00f3nak, ezzel seg\u00edtve a befektet\u0151ket \u00e9s a v\u00e1llalatokat a fenntarthat\u00f3 beruh\u00e1z\u00e1sok azonos\u00edt\u00e1s\u00e1ban \u00e9s el\u0151mozd\u00edt\u00e1s\u00e1ban.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-dd4b6c36\">\n\n<p class=\"tw-mb-0 underline has-white-color has-text-color has-link-color wp-elements-6972fe4f91a431aad1bdcdb21d203143 wp-block-paragraph\" style=\"font-size:22px\"><em><strong><em>Hazai ESG k\u00f6telezetts\u00e9gek<\/em><\/strong><\/em><\/p>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-b7feb58de7c74d655ff02f6fd9b79d3b wp-block-paragraph\">Magyarorsz\u00e1gon az ESG szempontok egyre nagyobb figyelmet kapnak, k\u00fcl\u00f6n\u00f6sen a nagyv\u00e1llalatok \u00e9s a p\u00e9nz\u00fcgyi szektor sz\u00e1m\u00e1ra. <strong>A hazai ESG jogszab\u00e1lyok \u00e9s el\u0151\u00edr\u00e1sok szorosan k\u00f6vetik az Eur\u00f3pai Uni\u00f3 ESG ir\u00e1nyelveit.<\/strong> A magyar v\u00e1llalatoknak fel kell k\u00e9sz\u00fclni\u00fck az EU \u00e1ltal el\u0151\u00edrt ESG jogszab\u00e1lyoknak val\u00f3 megfelel\u00e9sre, azok hazai jogrendbe \u00fcltet\u00e9se szerint (pl. Sz\u00e1mviteli t\u00f6rv\u00e9ny  (2000. \u00e9vi C. t\u00f6rv\u00e9ny a sz\u00e1mvitelr\u0151l), ESG t\u00f6rv\u00e9ny (2023. \u00e9vi CVIII. tv.)), \u00edgy a fenntarthat\u00f3s\u00e1gi jelent\u00e9s \u00e9s ESG besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9re \u00e9s a kapcsol\u00f3d\u00f3 adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9gekre.<\/p>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-5c33fe9ad960d7ab1d47b0f1c4bd8b3a wp-block-paragraph\">A 2020. \u00e9vi XLIV. t\u00f6rv\u00e9ny a kl\u00edmav\u00e9delemr\u0151l, k\u00f6zismert nev\u00e9n a <strong>kl\u00edmat\u00f6rv\u00e9ny<\/strong>, <strong>el\u0151\u00edrja a sz\u00e9n-dioxid-kibocs\u00e1t\u00e1s cs\u00f6kkent\u00e9s\u00e9t, \u00e9s c\u00e9lul t\u0171zi ki, hogy Magyarorsz\u00e1g 2050-re kl\u00edmasemlegess\u00e9 v\u00e1ljon<\/strong>. Ennek \u00e9rtelm\u00e9ben a nagyv\u00e1llalatoknak rendszeresen jelent\u00e9st kell k\u00e9sz\u00edteni\u00fck a kibocs\u00e1t\u00e1saikr\u00f3l \u00e9s az energiafelhaszn\u00e1l\u00e1sukr\u00f3l, valamint terveket kell kidolgozniuk a kibocs\u00e1t\u00e1suk cs\u00f6kkent\u00e9s\u00e9re.<\/p>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-10e4127b\">\n\n<h3 class=\"gb-headline gb-headline-e4a2e81b gb-headline-text\"><strong><strong>A v\u00e1llalati fenntarthat\u00f3s\u00e1gi keretrendszer k\u00e9t legfontosabb eleme: a CSRD \u00e9s az SFDR ir\u00e1nyelvek<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-0c1c765bde023c574a9351d3a8a50c96 wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1gi keretrendszer az ut\u00f3bbi \u00e9vekben jelent\u0151s figyelmet kapott, mivel egyre nagyobb hangs\u00faly helyez\u0151dik a fenntarthat\u00f3s\u00e1gi \u00e9s t\u00e1rsadalmi felel\u0151ss\u00e9gv\u00e1llal\u00e1si szempontokra a v\u00e1llalatok m\u0171k\u00f6d\u00e9s\u00e9ben. A keretrendszer k\u00e9t legfontosabb eur\u00f3pai ir\u00e1nyelve a CSRD (Corporate Sustainability Reporting Directive) \u00e9s az SFDR (Sustainable Finance Disclosure Regulation). <strong>Ezek az ir\u00e1nyelvek meghat\u00e1rozz\u00e1k, hogy a v\u00e1llalatoknak \u00e9s p\u00e9nz\u00fcgyi szerepl\u0151knek hogyan kell jelenteni\u00fck fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny\u00fcket, \u00e9s hogyan integr\u00e1lj\u00e1k a fenntarthat\u00f3s\u00e1gi szempontokat a befektet\u00e9si d\u00f6nt\u00e9seikbe.<\/strong><\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-0a3e2da84a506575f90e304146ab8032 wp-block-paragraph\" style=\"color:#302e2d\">A <strong>CSRD<\/strong>, azaz a <strong>V\u00e1llalati Fenntarthat\u00f3s\u00e1gi Jelent\u00e9st\u00e9teli Ir\u00e1nyelv <\/strong>(EU 2022\/2464), <strong>a fenntarthat\u00f3s\u00e1gi jelent\u00e9sek \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1nak \u00e9s min\u0151s\u00e9g\u00e9nek jav\u00edt\u00e1s\u00e1ra t\u00f6rekszik<\/strong>. Az ir\u00e1nyelv c\u00e9lja, hogy biztos\u00edtsa, hogy a v\u00e1llalatok r\u00e9szletesen besz\u00e1moljanak nem-p\u00e9nz\u00fcgyi teljes\u00edtm\u00e9ny\u00fckr\u0151l, bele\u00e9rtve a k\u00f6rnyezeti, t\u00e1rsadalmi \u00e9s ir\u00e1ny\u00edt\u00e1si szempontokat. A CSRD 2023-ban l\u00e9pett hat\u00e1lyba, \u00e9s <strong>a 2024-es gazdas\u00e1gi \u00e9vt\u0151l egyre b\u0151v\u00fcl\u0151 k\u00f6rben k\u00f6telez\u0151v\u00e9 teszi a v\u00e1llalatok sz\u00e1m\u00e1ra<\/strong>, hogy fenntarthat\u00f3s\u00e1gi jelent\u00e9seiket az <strong>ESRS<\/strong> (<strong>European Sustainability Reporting Standards<\/strong>, EU 2023\/2772) szab\u00e1lyai szerint k\u00e9sz\u00edts\u00e9k el.<\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile is-vertically-aligned-top is-image-fill-element\" style=\"grid-template-columns:40% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-1024x683.webp\" alt=\"Oszlopdiagram k\u00e9k oszlopokkal \u00e9s feh\u00e9r trendvonallal, reprezent\u00e1lja a v\u00e1llalati fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny alakul\u00e1s\u00e1t, ESG, fenntarthat\u00f3s\u00e1gi strat\u00e9gia vizualiz\u00e1l\u00e1sa\" class=\"wp-image-1402 size-full\" style=\"object-position:35% 38%\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-1024x683.webp 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-300x200.webp 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-768x512.webp 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-50x33.webp 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-18x12.webp 18w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-de09b3f862c65e2b5ff95013b0d05e78 wp-block-paragraph\" style=\"color:#302e2d\"><strong>Az ESRS a r\u00e9szletes m\u00f3dszertani el\u0151\u00edr\u00e1s arra, hogy hogyan kell elk\u00e9sz\u00edteni \u00e9s k\u00f6zz\u00e9tenni a CSRD jelent\u00e9st<\/strong>, \u00e9s milyen mutat\u00f3kr\u00f3l (kulcsindik\u00e1tor; KPI \u2013 Key Performance Indicator), vagyis milyen adatokr\u00f3l \u00e9s inform\u00e1ci\u00f3kr\u00f3l kell nyilatkozni. A CSRD alapelve, hogy minden olyan ESRS mutat\u00f3r\u00f3l jelenteni kell, amelyik relev\u00e1ns az adott v\u00e1llalat m\u0171k\u00f6d\u00e9s\u00e9re. Teh\u00e1t \u2013 ellent\u00e9tben pl. egy \u00f6nk\u00e9ntes CSR jelent\u00e9ssel \u2013 nem megengedett, hogy a v\u00e1llalatok csak olyan t\u00e9m\u00e1kr\u00f3l tegyenek k\u00f6zz\u00e9 inform\u00e1ci\u00f3kat, amelyekben pozit\u00edv eredm\u00e9nyt tudnak felmutatni. A jelent\u00e9st\u00e9tel \u00e9s a fix ESRS mutat\u00f3k\u00e9szlet c\u00e9lja, hogy egys\u00e9ges keretet biztos\u00edtson a fenntarthat\u00f3s\u00e1gi (ESG) adatok gy\u0171jt\u00e9s\u00e9re, elemz\u00e9s\u00e9re \u00e9s a jelent\u00e9s\u00e9re, ez\u00e1ltal n\u00f6velve az adatok \u00f6sszehasonl\u00edthat\u00f3s\u00e1g\u00e1t \u00e9s megb\u00edzhat\u00f3s\u00e1g\u00e1t.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-81a16703c14a969bd969e78b89d213df wp-block-paragraph\" style=\"color:#302e2d\"><strong>A CSRD el\u0151\u00edr\u00e1sai nemcsak a k\u00f6rnyezeti szempontokra terjednek ki, hanem a t\u00e1rsadalmi \u00e9s ir\u00e1ny\u00edt\u00e1si teljes\u00edtm\u00e9nyre is. <\/strong>A v\u00e1llalatoknak besz\u00e1mol\u00f3t kell k\u00e9sz\u00edteni\u00fck t\u00f6bbek k\u00f6z\u00f6tt a kl\u00edmav\u00e1ltoz\u00e1ssal kapcsolatos kock\u00e1zatokr\u00f3l \u00e9s hat\u00e1sokr\u00f3l, a munka\u00fcgyi gyakorlatokr\u00f3l, a soksz\u00edn\u0171s\u00e9gr\u0151l \u00e9s az emberi jogokr\u00f3l. <strong>A CSRD el\u0151\u00edr\u00e1sai kiterjednek a v\u00e1llalatok bels\u0151 folyamataira is<\/strong>, \u00e9s el\u0151\u00edrj\u00e1k, hogy a v\u00e1llalatok megfelel\u0151 rendszereket \u00e9s elj\u00e1r\u00e1sokat alak\u00edtsanak ki az ESG adatok gy\u0171jt\u00e9s\u00e9re \u00e9s jelent\u00e9s\u00e9re. Ez mag\u00e1ban foglalja az adatgy\u0171jt\u00e9s m\u00f3dszertan\u00e1t, a kulcsindik\u00e1torok (KPI) kijel\u00f6l\u00e9s\u00e9t \u00e9s a monitoroz\u00e1si rendszerek ki\u00e9p\u00edt\u00e9s\u00e9t. Az ESG jelent\u00e9s r\u00e9sze a v\u00e1llalat \u00e9ves p\u00e9nz\u00fcgyi jelent\u00e9s\u00e9nek, \u00edgy a fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny k\u00f6zvetlen\u00fcl \u00f6sszehasonl\u00edthat\u00f3v\u00e1 v\u00e1lik a p\u00e9nz\u00fcgyi eredm\u00e9nyekkel.<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-ba4c51d0331b2ba7bc8626e561e3854d wp-block-paragraph\" style=\"color:#302e2d\">Az <strong>SFDR<\/strong>, azaz a <strong>Fenntarthat\u00f3 Finansz\u00edroz\u00e1s K\u00f6zz\u00e9t\u00e9teli Rendelet <\/strong>(EU 2019\/2088)<strong> a p\u00e9nz\u00fcgyi piac szerepl\u0151ire vonatkozik, \u00e9s c\u00e9lja, hogy n\u00f6velje az ESG szempontok \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1t \u00e9s \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9t a befektet\u00e9si d\u00f6nt\u00e9shozatal sor\u00e1n<\/strong>. Az SFDR el\u0151\u00edrja, hogy a p\u00e9nz\u00fcgyi int\u00e9zm\u00e9nyek \u2013 p\u00e9ld\u00e1ul befektet\u00e9si alapok, nyugd\u00edjalapok \u00e9s biztos\u00edt\u00f3k \u2013 k\u00f6zz\u00e9tegy\u00e9k, hogyan integr\u00e1lj\u00e1k az ESG szempontokat a befektet\u00e9si strat\u00e9gi\u00e1ikba \u00e9s d\u00f6nt\u00e9seikbe. <strong>Az SFDR 2021-ben l\u00e9pett hat\u00e1lyba, \u00e9s k\u00f6telez\u0151v\u00e9 teszi a p\u00e9nz\u00fcgyi szerepl\u0151k sz\u00e1m\u00e1ra, hogy r\u00e9szletes jelent\u00e9st k\u00e9sz\u00edtsenek a fenntarthat\u00f3s\u00e1gi kock\u00e1zatok kezel\u00e9s\u00e9r\u0151l \u00e9s az ESG hat\u00e1sok \u00e9rt\u00e9kel\u00e9s\u00e9r\u0151l.<\/strong><\/p>\n\n\n\n<p class=\"tw-mb-0 has-text-color has-link-color wp-elements-d22fd6ad94b20c4a10e7bf4b2696fdaf wp-block-paragraph\" style=\"color:#302e2d\"><strong>Az SFDR el\u0151\u00edr\u00e1sai h\u00e1rom f\u0151 szintre terjednek ki:<\/strong><\/p>\n\n\n<div class=\"gb-container gb-container-d5007a90\">\n\n<ul style=\"color:#302e2d\" class=\"wp-block-list tw-list-spacing-loose list-square is-style-default has-text-color has-link-color wp-elements-21a4cf2b6458a5b8272ba3903bab0b52\">\n<li>az alapkezel\u0151i szintre,<\/li>\n\n\n\n<li>a term\u00e9kszintre \u00e9s<\/li>\n\n\n\n<li>a v\u00e1llalati szintre.<\/li>\n<\/ul>\n\n<\/div>\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-3e838760561ded268768ae94a5b1813f wp-block-paragraph\" style=\"color:#302e2d\"><strong>Az alapkezel\u0151i szinten<\/strong> a p\u00e9nz\u00fcgyi int\u00e9zm\u00e9nyeknek be kell mutatniuk, hogyan integr\u00e1lj\u00e1k az ESG szempontokat az \u00e1ltal\u00e1nos befektet\u00e9si politik\u00e1jukba. <strong>A term\u00e9kszinten<\/strong> a p\u00e9nz\u00fcgyi term\u00e9kek, p\u00e9ld\u00e1ul befektet\u00e9si alapok eset\u00e9ben r\u00e9szletesen be kell sz\u00e1molni arr\u00f3l, hogy az adott term\u00e9k hogyan felel meg az ESG krit\u00e9riumoknak. <strong>A v\u00e1llalati szinten<\/strong> pedig a p\u00e9nz\u00fcgyi int\u00e9zm\u00e9nyeknek k\u00f6zz\u00e9 kell tenni\u00fck, hogyan kezelik az ESG kock\u00e1zatokat \u00e9s hat\u00e1sokat a saj\u00e1t m\u0171k\u00f6d\u00e9s\u00fckben.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-b2cc751eee301e41fffdc67d55572f6c wp-block-paragraph\" style=\"color:#302e2d\"><strong>A CSRD \u00e9s az SFDR v\u00e9grehajt\u00e1sa a gyakorlatban sz\u00e1mos v\u00e1ltoz\u00e1st hoz a v\u00e1llalatok \u00e9s p\u00e9nz\u00fcgyi int\u00e9zm\u00e9nyek sz\u00e1m\u00e1ra.<\/strong> A v\u00e1llalatoknak \u00e9s int\u00e9zm\u00e9nyeknek fejleszteni\u00fck kell adatgy\u0171jt\u00e9si \u00e9s jelent\u00e9si rendszereiket, hogy megfeleljenek az \u00faj el\u0151\u00edr\u00e1soknak. Az ESG adatok gy\u0171jt\u00e9se \u00e9s jelent\u00e9se integr\u00e1l\u00f3dik a v\u00e1llalatok napi m\u0171k\u00f6d\u00e9s\u00e9be, ami el\u0151seg\u00edti a fenntarthat\u00f3s\u00e1gi szempontok figyelembev\u00e9tel\u00e9t a strat\u00e9giai d\u00f6nt\u00e9shozatal sor\u00e1n. A p\u00e9nz\u00fcgyi int\u00e9zm\u00e9nyeknek pedig olyan befektet\u00e9si term\u00e9keket kell kialak\u00edtaniuk, amelyek megfelelnek az ESG krit\u00e9riumoknak, \u00e9s r\u00e9szletesen be kell sz\u00e1molniuk ezek fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny\u00e9r\u0151l.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-a5924786507610312968b37290b1237b wp-block-paragraph\" style=\"color:#302e2d\"><strong>\u00d6sszefoglalva, a CSRD \u00e9s az SFDR ir\u00e1nyelvek jelent\u0151s hat\u00e1st gyakorolnak a v\u00e1llalatok \u00e9s p\u00e9nz\u00fcgyi int\u00e9zm\u00e9nyek m\u0171k\u00f6d\u00e9s\u00e9re az Eur\u00f3pai Uni\u00f3ban.<\/strong> Ezek az ir\u00e1nyelvek nemcsak a fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny jav\u00edt\u00e1s\u00e1t szolg\u00e1lj\u00e1k, hanem n\u00f6velik az \u00e1tl\u00e1that\u00f3s\u00e1got \u00e9s a felel\u0151ss\u00e9gteljes m\u0171k\u00f6d\u00e9st is. A v\u00e1llalatoknak \u00e9s int\u00e9zm\u00e9nyeknek fel kell k\u00e9sz\u00fclni\u00fck ezekre a v\u00e1ltoz\u00e1sokra, hogy megfeleljenek az \u00faj el\u0151\u00edr\u00e1soknak \u00e9s kihaszn\u00e1lj\u00e1k az ESG alap\u00fa m\u0171k\u00f6d\u00e9s ny\u00fajtotta el\u0151ny\u00f6ket.<\/p>\n\n<\/div>\n\n<style>.kb-row-layout-id1204_7308be-4e > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1204_7308be-4e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1204_7308be-4e > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-none, 0rem );max-width:1040px;padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1204_7308be-4e{background-image:url('http:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-kinek-vallalatok.webp');background-size:cover;background-position:center center;background-attachment:scroll;background-repeat:no-repeat;}.kb-row-layout-id1204_7308be-4e > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1204_7308be-4e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1204_7308be-4e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1204_7308be-4e alignfull kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1204_b5afa5-60, .kt-inside-inner-col > .kadence-column1204_b5afa5-60:not(.specificity){margin-top:20px;margin-bottom:20px;}.kadence-column1204_b5afa5-60 > .kt-inside-inner-col,.kadence-column1204_b5afa5-60 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1204_b5afa5-60 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1204_b5afa5-60 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1204_b5afa5-60 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1204_b5afa5-60 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1204_b5afa5-60{position:relative;}@media all and (max-width: 1024px){.kadence-column1204_b5afa5-60 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column1204_b5afa5-60 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1204_b5afa5-60\"><div class=\"kt-inside-inner-col\"><div class=\"gb-container gb-container-371532e5\">\n\n<h3 class=\"gb-headline gb-headline-6589c208 gb-headline-text\"><strong><strong>Kiknek kell fenntarthat\u00f3s\u00e1gi jelent\u00e9st k\u00e9sz\u00edteni\u00fck?<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-d94e6d44da927a3acbd0703cecad97ce wp-block-paragraph\" style=\"color:#302e2d\">A <strong>p\u00e9nz\u00fcgyi szektor szerepl\u0151inek az SFDR<\/strong> ir\u00e1nyelv (<a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2019\/2088\/oj\/eng\" target=\"_blank\" rel=\"noopener\">EU 2019\/2088<\/a>) 2021-gyes hat\u00e1lyba l\u00e9p\u00e9se \u00f3ta ESG jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9ge van.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-f7e8cf9a4acf9c235eec10a1b0ac0fb1 wp-block-paragraph\" style=\"color:#302e2d\">A <strong>nem p\u00e9nz\u00fcgyi v\u00e1llalkoz\u00e1soknak a CSRD<\/strong> ir\u00e1nyelv (<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/?uri=CELEX:32022L2464\" target=\"_blank\" rel=\"noopener\">EU 2022\/2464<\/a>) alapj\u00e1n, az ESRS mutat\u00f3k\u00e9szlet (<a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2023\/2772\/oj\/eng\" target=\"_blank\" rel=\"noopener\">EU 2023\/2772<\/a>) felhaszn\u00e1l\u00e1s\u00e1val kell jelenteni. A jelent\u00e9st\u00e9telre k\u00f6telezettek k\u00f6re fokozatosan b\u0151v\u00fcl:<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-a4be1fb7a5298aedc15db522054b147c wp-block-paragraph\" style=\"color:#302e2d\">A<strong> CSRD ir\u00e1nyelvet 2024. janu\u00e1r 1-j\u00e9t\u0151l kell alkalmazni azoknak a nagyv\u00e1llalatoknak, amelyek jelenleg az NFRD hat\u00e1lya al\u00e1 esnek<\/strong>, vagyis az EU szab\u00e1lyozott piacain jegyzett, legal\u00e1bb 500 alkalmazottat foglalkoztat\u00f3 c\u00e9geknek. Az els\u0151 ilyen jelent\u00e9seket 2025-ben kell beny\u00fajtani.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-d815abd64a336f050031a743a72dc92d wp-block-paragraph\" style=\"color:#302e2d\"><strong>2025. janu\u00e1r 1-j\u00e9t\u0151l a CSRD m\u00e1r azokat a nagyv\u00e1llalatokat is \u00e9rinti, amelyek eddig nem tartoztak az NFRD hat\u00e1lya al\u00e1. <\/strong>Ezek k\u00f6z\u00e9 tartoznak azok a c\u00e9gek, amelyek t\u00f6bb mint 250 f\u0151t foglalkoztatnak, illetve \u00e1rbev\u00e9tel\u00fck meghaladja a 40 milli\u00f3 eur\u00f3t, vagy eszk\u00f6z\u00e1llom\u00e1nyuk el\u00e9ri a 20 milli\u00f3 eur\u00f3t. Ezeknek a v\u00e1llalatoknak az els\u0151 jelent\u00e9s\u00e9nek k\u00f6zz\u00e9t\u00e9tele 2026-ban lesz esed\u00e9kes.<\/p>\n\n\n\n<p class=\"tw-mb-0 has-text-color has-link-color wp-elements-8c61665918532b76721aa196d5413f44 wp-block-paragraph\" style=\"color:#302e2d\"><strong>2026. janu\u00e1r 1-j\u00e9t\u0151l kezd\u0151d\u0151en a CSRD ir\u00e1nyelveket a t\u0151zsd\u00e9n jegyzett kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1soknak (KKV-k) is alkalmazniuk kell<\/strong>, a jelent\u00e9sek k\u00f6zz\u00e9t\u00e9tele 2027-ben esed\u00e9kes. Azonban a KKV-k 2028-ig halad\u00e9kot kaphatnak a k\u00f6telez\u0151 alkalmaz\u00e1s al\u00f3l, ha indokoltan k\u00e9relmezik.Az<strong> EU piac\u00e1n m\u0171k\u00f6d\u0151, de nem EU-s sz\u00e9khely\u0171 c\u00e9gek sz\u00e1m\u00e1ra a CSRD ir\u00e1nyelv 2028. janu\u00e1r 1-j\u00e9t\u0151l v\u00e1lik k\u00f6telez\u0151v\u00e9<\/strong>, \u00e9s az els\u0151 jelent\u00e9s\u00fcket 2029-ben kell k\u00f6zz\u00e9tenni\u00fck.<\/p>\n\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-27beef41\">\n\n<h2 class=\"gb-headline gb-headline-798ade2e gb-headline-text\"><strong><strong><strong>ESG besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9gek a magyar joggyakorlatban<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-0cab7159ca27d27729a632cd2f60c58d wp-block-paragraph\" style=\"color:#302e2d\">Magyarorsz\u00e1gon az ESG besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9get az ESG t\u00f6rv\u00e9ny (2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny) \u00edrja el\u0151, amely a nagyv\u00e1llalakoz\u00e1sokra, a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 v\u00e1llalkoz\u00e1sokra, valamiont 2027-t\u0151l a KKV-kra is vonatkozik. <\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-d48822378c603c66b9244dc051be6d8a wp-block-paragraph\" style=\"color:#302e2d\">Az <strong>ESG besz\u00e1mol\u00f3 2025-t\u0151l<\/strong> \u2013 a 2024. \u00e9vi adatokra vonatkoz\u00f3an \u2013 k\u00f6telez\u0151 azon k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 <strong>nagyv\u00e1llalatoknak<\/strong>, amelyekn\u00e9l az el\u0151z\u0151 \u00fczleti \u00e9v m\u00e9rleg fordul\u00f3napj\u00e1n az al\u00e1bbi h\u00e1rom mutat\u00f3 k\u00f6z\u00fcl b\u00e1rmelyik kett\u0151 meghaladta az al\u00e1bbi hat\u00e1r\u00e9rt\u00e9keket:<\/p>\n\n\n<div class=\"gb-container gb-container-2c8bc78d\">\n\n<ul style=\"color:#302e2d\" class=\"wp-block-list tw-mb-2 tw-list-spacing-loose list-square is-style-default has-text-color has-link-color wp-elements-b8ad8e1ec1e3b1c8c9c39747576250da\">\n<li>az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel el\u00e9ri a 90 milli\u00e1rd forintot, vagy&nbsp;<\/li>\n\n\n\n<li>az \u00e1tlagosan foglalkoztatottak sz\u00e1ma meghaladja az 500 f\u0151t.<\/li>\n<\/ul>\n\n<\/div>\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-de43f8632dc19f1b3160fc59c07bc754 wp-block-paragraph\" style=\"color:#302e2d\">A <strong>2026-t\u00f3l k\u00f6telez\u0151 ESG jelent\u00e9s k\u00f6zz\u00e9t\u00e9tel<\/strong> a 2025-\u00f6s adatokra vonatkozik azoknak a nagyv\u00e1llalatoknak, amelyekn\u00e9l az el\u0151z\u0151 \u00fczleti \u00e9v m\u00e9rleg fordul\u00f3napj\u00e1n az al\u00e1bbi h\u00e1rom mutat\u00f3 k\u00f6z\u00fcl b\u00e1rmelyik kett\u0151 meghaladta a k\u00f6vetkez\u0151 hat\u00e1r\u00e9rt\u00e9keket:<\/p>\n\n\n<div class=\"gb-container gb-container-7b67e03d\">\n\n<ul style=\"color:#302e2d\" class=\"wp-block-list tw-mb-2 tw-list-spacing-loose list-square is-style-default has-text-color has-link-color wp-elements-dfcab8a196d0565545796536c850ba05\">\n<li>az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel el\u00e9ri a 90 milli\u00e1rd forintot, vagy&nbsp;<\/li>\n\n\n\n<li>az \u00e1tlagosan foglalkoztatottak sz\u00e1ma meghaladja a 500 f\u0151t.<\/li>\n<\/ul>\n\n<\/div>\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-b846a6ef3478bec2c56da3fc530f6ff6 wp-block-paragraph\" style=\"color:#302e2d\"><strong>2027-t\u0151l kezd\u0151d\u0151en a 2026-os adatok alapj\u00e1n a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1soknak is k\u00f6telez\u0151 ESG jelent\u00e9st k\u00e9sz\u00edteni\u00fck<\/strong>, a kisv\u00e1llalkoz\u00e1sok k\u00f6z\u00fcl azoknak, amelyekn\u00e9l az al\u00e1bbi h\u00e1rom mutat\u00f3 k\u00f6z\u00fcl legal\u00e1bb kett\u0151 nem haladta meg a k\u00f6vetkez\u0151 hat\u00e1r\u00e9rt\u00e9ket:<\/p>\n\n\n<div class=\"gb-container gb-container-adac7ca6\">\n\n<ul style=\"color:#302e2d\" class=\"wp-block-list tw-mb-2 is-style-default tw-list-spacing-loose list-square has-text-color has-link-color wp-elements-ababfacaca941aec97529edb85d1a1d8\">\n<li>a m\u00e9rlegf\u0151\u00f6sszeg 4 milli\u00f3 EUR,<\/li>\n\n\n\n<li>az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel 8 milli\u00f3 EUR,<\/li>\n\n\n\n<li>az \u00e1tlagosan foglalkoztatottak sz\u00e1ma 50 f\u0151.<\/li>\n<\/ul>\n\n<\/div>\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-85d4dc22726b813df6ba5914c8fed891 wp-block-paragraph\" style=\"color:#302e2d\">A k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 gazd\u00e1lkod\u00e1st a 2007. \u00e9vi LXXV. t\u00f6rv\u00e9ny 2.\u00a7 19. (b) pontja hat\u00e1rozza meg.&nbsp;<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-87d78dd43e3a4c3c477dc6f18756e24e wp-block-paragraph\" style=\"color:#302e2d\">Ezen k\u00edv\u00fcl az <strong>ESG t\u00f6rv\u00e9ny lehet\u0151s\u00e9get ad \u00f6nk\u00e9ntes besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9re <\/strong>a t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 nem tartoz\u00f3 v\u00e1llalakoz\u00e1soknak, p\u00e9ld\u00e1ul <strong>z\u00f6ld hitelek felv\u00e9tele eset\u00e9n<\/strong>, illetve ha sz\u00e1mukra egy\u00e9b jogszab\u00e1ly teszi k\u00f6telez\u0151v\u00e9 az ESG besz\u00e1mol\u00f3t.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-6c6ee09e6ffa04ea102745969f3c9a8b wp-block-paragraph\" style=\"color:#302e2d\">Az ESG t\u00f6rv\u00e9ny rendelkezik az ESG jelent\u00e9st k\u00e9sz\u00edt\u0151 tan\u00e1csad\u00f3kra, ESG min\u0151s\u00edt\u0151kre \u00e9s harmadik f\u00e9l \u00e1ltali hiteles\u00edt\u00e9st v\u00e9gz\u0151, akkredit\u00e1lt ESG tan\u00fas\u00edt\u00f3kra. Ezen v\u00e9grehajt\u00e1si rendelkez\u00e9sek kidolgoz\u00e1sa m\u00e9g folyamatban van.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-d6e7bf72\">\n\n<h2 class=\"gb-headline gb-headline-d60324f7 gb-headline-text\"><strong><strong><strong><strong>Mik a v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9sek el\u0151nyei?<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-51e3ecfcb9012a4c4b110923c6572dec wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9tel sz\u00e1mos el\u0151nyt k\u00edn\u00e1l a v\u00e1llalatok sz\u00e1m\u00e1ra, amelyek t\u00falmutatnak a jogszab\u00e1lyi megfelel\u00e9sen. <strong>A jelent\u00e9sek el\u0151seg\u00edtik a v\u00e1llalatok \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1t \u00e9s hiteless\u00e9g\u00e9t, ami n\u00f6veli a bizalmat a befektet\u0151k, \u00fcgyfelek \u00e9s egy\u00e9b \u00e9rdekelt felek k\u00f6r\u00e9ben.<\/strong> Az \u00e1tl\u00e1that\u00f3 \u00e9s r\u00e9szletes jelent\u00e9sek bemutatj\u00e1k, hogyan kezeli a v\u00e1llalat a k\u00f6rnyezeti \u00e9s t\u00e1rsadalmi kock\u00e1zatokat, valamint az ir\u00e1ny\u00edt\u00e1si gyakorlatokat, \u00edgy jav\u00edtva a v\u00e1llalat meg\u00edt\u00e9l\u00e9s\u00e9t \u00e9s versenyk\u00e9pess\u00e9g\u00e9t a piacon.<\/p>\n\n\n<style>.kb-row-layout-id1204_a1a5c2-fe > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1204_a1a5c2-fe > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1204_a1a5c2-fe > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr) minmax(0, 2fr);}.kb-row-layout-id1204_a1a5c2-fe > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1204_a1a5c2-fe > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1204_a1a5c2-fe > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1204_a1a5c2-fe alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-right-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1204_134cfb-23 > .kt-inside-inner-col,.kadence-column1204_134cfb-23 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1204_134cfb-23 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1204_134cfb-23 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1204_134cfb-23 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1204_134cfb-23 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1204_134cfb-23{position:relative;}@media all and (max-width: 1024px){.kadence-column1204_134cfb-23 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column1204_134cfb-23 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1204_134cfb-23\"><div class=\"kt-inside-inner-col\">\n<blockquote class=\"wp-block-quote tw-mb-3 tw-mt-1 is-style-default has-text-color has-link-color wp-elements-c7d6cf2d53c2969536b06ca2247661db is-layout-flow wp-block-quote-is-layout-flow\" style=\"color:#302e2d\">\n<p class=\"tw-mb-0 tw-mt-0 has-text-color has-link-color wp-elements-6e75ae79b30e8f6463ad78ad6c892ead wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9tel seg\u00edt a v\u00e1llalatoknak azonos\u00edtani \u00e9s kezelni a fenntarthat\u00f3s\u00e1gi kih\u00edv\u00e1sokat \u00e9s lehet\u0151s\u00e9geket, amely <strong>hossz\u00fa t\u00e1von p\u00e9nz\u00fcgyi el\u0151ny\u00f6ket eredm\u00e9nyezhet.<\/strong><\/p>\n<\/blockquote>\n<\/div><\/div>\n\n\n<style>.kadence-column1204_d4e928-39 > .kt-inside-inner-col,.kadence-column1204_d4e928-39 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1204_d4e928-39 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1204_d4e928-39 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1204_d4e928-39 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1204_d4e928-39 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1204_d4e928-39{position:relative;}@media all and (max-width: 1024px){.kadence-column1204_d4e928-39 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column1204_d4e928-39 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1204_d4e928-39\"><div class=\"kt-inside-inner-col\">\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-8d6e7e2f2c3ca637429b47b81de3eb13 wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9tel seg\u00edt a v\u00e1llalatoknak azonos\u00edtani \u00e9s kezelni a fenntarthat\u00f3s\u00e1gi kih\u00edv\u00e1sokat \u00e9s lehet\u0151s\u00e9geket, amely <strong>hossz\u00fa t\u00e1von p\u00e9nz\u00fcgyi el\u0151ny\u00f6ket eredm\u00e9nyezhet.<\/strong> A fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny nyomon k\u00f6vet\u00e9se \u00e9s jav\u00edt\u00e1sa hozz\u00e1j\u00e1rulhat a k\u00f6lts\u00e9gek cs\u00f6kkent\u00e9s\u00e9hez, p\u00e9ld\u00e1ul az energiahat\u00e9konys\u00e1g n\u00f6vel\u00e9s\u00e9vel \u00e9s a hullad\u00e9kgazd\u00e1lkod\u00e1s jav\u00edt\u00e1s\u00e1val. Emellett <strong>a fenntarthat\u00f3s\u00e1gi jelent\u00e9sek seg\u00edthetnek a kock\u00e1zatkezel\u00e9sben<\/strong>, mivel a fenntarthat\u00f3s\u00e1gi kock\u00e1zatok azonos\u00edt\u00e1sa \u00e9s kezel\u00e9se cs\u00f6kkentheti a jogi \u00e9s p\u00e9nz\u00fcgyi kock\u00e1zatokat.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-75c2181a097f772acaed32e658288ed5 wp-block-paragraph\" style=\"color:#302e2d\">A <strong>jelent\u00e9st\u00e9tel tov\u00e1bb\u00e1 er\u0151s\u00edtheti a v\u00e1llalatok vonzerej\u00e9t a tehets\u00e9ges munkav\u00e1llal\u00f3k sz\u00e1m\u00e1ra<\/strong>, mivel egyre t\u00f6bb munkav\u00e1llal\u00f3 keres olyan munkahelyet, amely elk\u00f6telezett a fenntarthat\u00f3s\u00e1g \u00e9s a t\u00e1rsadalmi felel\u0151ss\u00e9gv\u00e1llal\u00e1s ir\u00e1nt. V\u00e9g\u00fcl,<strong>a jelent\u00e9sek jav\u00edtj\u00e1k a v\u00e1llalatok piaci poz\u00edci\u00f3j\u00e1t \u00e9s hozz\u00e1f\u00e9r\u00e9s\u00e9t a z\u00f6ld finansz\u00edroz\u00e1shoz<\/strong>, mivel egyre t\u00f6bb befektet\u0151 keresi azokat a v\u00e1llalatokat, amelyek megfelelnek a fenntarthat\u00f3s\u00e1gi krit\u00e9riumoknak.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-4a00951f5d80126d69db5489fe427a62 wp-block-paragraph\" style=\"color:#302e2d\"><strong>\u00d6sszess\u00e9g\u00e9ben a v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9tel nemcsak a v\u00e1llalatok felel\u0151ss\u00e9gteljes m\u0171k\u00f6d\u00e9s\u00e9t er\u0151s\u00edti, hanem hozz\u00e1j\u00e1rul hossz\u00fa t\u00e1v\u00fa siker\u00fckh\u00f6z is.<\/strong><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ce27c04c\">\n\n<h2 class=\"gb-headline gb-headline-59c6be97 gb-headline-text\"><strong><strong>Mi az \u00f6sszef\u00fcgg\u00e9s a v\u00e1llalati fenntarthat\u00f3s\u00e1g \u00e9s az EU Taxon\u00f3mia k\u00f6z\u00f6tt?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"szoveg has-text-color has-link-color wp-elements-35bd650b6e129339d686da421d06f142 wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9sek \u00e9s az <a href=\"https:\/\/aspaglobe.hu\/en\/szolgaltatasok\/eu-taxonomia-es-zold-hitel\/\" data-type=\"page\" data-id=\"881\">EU Taxon\u00f3mia<\/a> szorosan \u00f6sszef\u00fcggnek egym\u00e1ssal, mivel <strong>mindkett\u0151 c\u00e9lja a fenntarthat\u00f3s\u00e1g el\u0151mozd\u00edt\u00e1sa \u00e9s a v\u00e1llalatok \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1nak n\u00f6vel\u00e9se<\/strong>.<br>A fenntarthat\u00f3s\u00e1gi <strong>jelent\u00e9sek<\/strong> olyan dokumentumok, amelyekben a v\u00e1llalatok r\u00e9szletesen besz\u00e1molnak \u00e9ves k\u00f6rnyezeti, t\u00e1rsadalmi \u00e9s ir\u00e1ny\u00edt\u00e1si teljes\u00edtm\u00e9ny\u00fckr\u0151l. Ezek a jelent\u00e9sek lehet\u0151v\u00e9 teszik, hogy a v\u00e1llalatok bemutass\u00e1k fenntarthat\u00f3s\u00e1gi t\u00f6rekv\u00e9seiket, kock\u00e1zataikat \u00e9s eredm\u00e9nyeiket a befektet\u0151k, \u00fcgyfelek \u00e9s egy\u00e9b \u00e9rdekelt felek sz\u00e1m\u00e1ra.<\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile is-vertically-aligned-top is-image-fill-element\" style=\"grid-template-columns:40% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-eu-papirok-1200-1024x683.webp\" alt=\"ESG, fenntarthat\u00f3s\u00e1gi strat\u00e9gia\" class=\"wp-image-1403 size-full\" style=\"object-position:29% 56%\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-eu-papirok-1200-1024x683.webp 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-eu-papirok-1200-300x200.webp 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-eu-papirok-1200-768x512.webp 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-eu-papirok-1200-50x33.webp 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-eu-papirok-1200-18x12.webp 18w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-eu-papirok-1200.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-c9d11666a97d149a1f2b6a5c9ef483b0 wp-block-paragraph\" style=\"color:#302e2d\">Az <strong>EU Taxon\u00f3mia<\/strong> egy egys\u00e9ges oszt\u00e1lyoz\u00e1si rendszer, amely meghat\u00e1rozza, mely gazdas\u00e1gi tev\u00e9kenys\u00e9gek tekinthet\u0151k k\u00f6rnyezetileg fenntarthat\u00f3nak. Ez az oszt\u00e1lyoz\u00e1s seg\u00edt a befektet\u0151knek \u00e9s a v\u00e1llalatoknak azonos\u00edtani \u00e9s el\u0151mozd\u00edtani azokat a tev\u00e9kenys\u00e9geket, amelyek hozz\u00e1j\u00e1rulnak az EU fenntarthat\u00f3s\u00e1gi c\u00e9lkit\u0171z\u00e9seihez, p\u00e9ld\u00e1ul az \u00e9ghajlatv\u00e1ltoz\u00e1s m\u00e9rs\u00e9kl\u00e9s\u00e9hez \u00e9s az er\u0151forr\u00e1s-hat\u00e9konys\u00e1g n\u00f6vel\u00e9s\u00e9hez.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-21206f30a9e35e7390e1fea293f5e5db wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1gi <strong>jelent\u00e9sek \u00e9s az EU Taxon\u00f3mia \u00f6sszef\u00fcgg\u00e9se <\/strong>abban rejlik, hogy az EU Taxon\u00f3mia keretrendszere ny\u00fajt ir\u00e1nymutat\u00e1st a v\u00e1llalatok fenntarthat\u00f3s\u00e1gi \u00e9s p\u00e9nz\u00fcgyi jelent\u00e9seiben a fenntarthat\u00f3 beruh\u00e1z\u00e1si (CapEx) \u00e9s m\u0171k\u00f6d\u00e9si (OpEx) k\u00f6lts\u00e9gekr\u0151l \u00e9s az \u00e1rbev\u00e9tel kapcs\u00e1n. A Taxon\u00f3mia seg\u00edt meghat\u00e1rozni, hogy mely tev\u00e9kenys\u00e9gek gyakorolnak hat\u00e1st a fenntarthat\u00f3s\u00e1gra \u00e9s felelnek meg a fenntarthat\u00f3s\u00e1gi krit\u00e9riumoknak, ez\u00e1ltal standardiz\u00e1lva \u00e9s \u00f6sszehasonl\u00edthat\u00f3v\u00e1 t\u00e9ve a fenntarthat\u00f3s\u00e1ggal kapcsolatos kiad\u00e1sokat.&nbsp;<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-dbca60208641272439e7bce3bdf527bf wp-block-paragraph\" style=\"color:#302e2d\"><strong>\u00d6sszess\u00e9g\u00e9ben a fenntarthat\u00f3s\u00e1gi jelent\u00e9sek \u00e9s az EU Taxon\u00f3mia integr\u00e1l\u00e1sa el\u0151seg\u00edti a fenntarthat\u00f3 beruh\u00e1z\u00e1sok n\u00f6veked\u00e9s\u00e9t \u00e9s a v\u00e1llalatok felel\u0151ss\u00e9gteljes m\u0171k\u00f6d\u00e9s\u00e9t az Eur\u00f3pai Uni\u00f3ban.<\/strong><\/p>\n<\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-77173e75\">\n\n<h3 class=\"gb-headline gb-headline-d95a36db gb-headline-text\"><strong><strong><strong><strong>Miben sz\u00e1m\u00edthat r\u00e1nk?<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-5078b8abc7f38d1b325234386980a5a9 wp-block-paragraph\" style=\"color:#302e2d\">A v\u00e1llalati fenntarthat\u00f3s\u00e1g sokak sz\u00e1m\u00e1ra egy sz\u00f6vev\u00e9nyes keretrendszer, sz\u00e1munkra azonban mindennapi munk\u00e1nk. Szak\u00e9rt\u0151ink \u00e1tfog\u00f3 t\u00e1mogat\u00e1st ny\u00fajtanak a fenntarthat\u00f3s\u00e1gi jelent\u00e9sek elk\u00e9sz\u00edt\u00e9s\u00e9ben, biztos\u00edtva, hogy v\u00e1llalata megfeleljen a leg\u00fajabb szab\u00e1lyoz\u00e1soknak \u00e9s fenntarthat\u00f3s\u00e1gi elv\u00e1r\u00e1soknak.<\/p>\n\n\n<div class=\"gb-container gb-container-9708a741\">\n\n<ul style=\"color:#302e2d\" class=\"wp-block-list tw-mb-2 tw-list-spacing-loose list-square is-style-default has-text-color has-link-color wp-elements-4c02fe9c78c89b81589f31edae42ad3a\">\n<li><strong>Els\u0151 l\u00e9p\u00e9sk\u00e9nt<\/strong> <strong>azonos\u00edtjuk az \u00d6n v\u00e1llalat\u00e1ra vonatkoz\u00f3 k\u00f6telezetts\u00e9geket<\/strong>, mint p\u00e9ld\u00e1ul a CSRD, SFDR, CBAM, CSDDD, EUDR. Emellett felt\u00e9rk\u00e9pezz\u00fck az \u00f6nk\u00e9ntes rendszereket, mint a GRI, az SBTi vagy EcoVadis, amelyek seg\u00edthetnek fenntarthat\u00f3s\u00e1gi c\u00e9ljai el\u00e9r\u00e9s\u00e9ben.<\/li>\n\n\n\n<li><strong>Felt\u00e1rjuk a jelenlegi \u00e1llapotot<\/strong> \u00e9s azonos\u00edtjuk a fejleszt\u00e9si lehet\u0151s\u00e9geket.<\/li>\n\n\n\n<li><strong>K\u00f6zrem\u0171k\u00f6d\u00fcnk a fenntarthat\u00f3s\u00e1gi jelent\u00e9s<\/strong> <strong>elk\u00e9sz\u00edt\u00e9s\u00e9ben<\/strong>, amely r\u00e9szletesen bemutatja a v\u00e1llalat fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny\u00e9t.<\/li>\n\n\n\n<li>Olyan <strong>strat\u00e9gi\u00e1t dolgozunk ki<\/strong>, amiben meghat\u00e1rozzuk a beavatkoz\u00e1si ter\u00fcleteket \u00e9s c\u00e9lkit\u0171z\u00e9seket.<\/li>\n\n\n\n<li><strong>Sz\u00fcks\u00e9g eset\u00e9n seg\u00edt\u00fcnk a strat\u00e9gia v\u00e9grehajt\u00e1s\u00e1ban<\/strong>, bele\u00e9rtve az adatgy\u0171jt\u00e9s \u00e9s monitoroz\u00e1s m\u00f3dszertan\u00e1nak kialak\u00edt\u00e1s\u00e1t, a kulcsindik\u00e1torok kijel\u00f6l\u00e9s\u00e9t \u00e9s a monitoroz\u00e1si rendszer fel\u00e1ll\u00edt\u00e1s\u00e1t. Javaslatot tesz\u00fcnk a megfelel\u0151 szoftveres eszk\u00f6z\u00f6kre, amelyek seg\u00edtik a fenntarthat\u00f3s\u00e1gi adatok gy\u0171jt\u00e9s\u00e9t, kezel\u00e9s\u00e9t \u00e9s az \u00e9ves jelent\u00e9st\u00e9telt.<\/li>\n<\/ul>\n\n<\/div>\n\n\n<blockquote class=\"wp-block-quote tw-mb-3 tw-mt-1 is-style-default has-text-color has-background has-link-color wp-elements-7c9a43d7524357f030574e815c7cb99a is-layout-flow wp-block-quote-is-layout-flow\" style=\"color:#302e2d;background-color:#fed37d\">\n<p class=\"tw-mb-0 tw-mt-0 has-text-color has-link-color wp-elements-4c5ca134dd541415964c976555df81fe wp-block-paragraph\" style=\"color:#302e2d\"><strong>\u00dcgyfeleink projekt szint\u0171 megkeres\u00e9sek eset\u00e9n is sz\u00e1m\u00edthatnak r\u00e1nk.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"tw-mb-2 szoveg has-text-color has-link-color wp-elements-f160dfaad2c395ff3a07c9c798763e3c wp-block-paragraph\" style=\"color:#302e2d\"><strong>A p\u00e9nz\u00fcgyi szektor szerepl\u0151inek seg\u00edt\u00fcnk a befektet\u00e9sek z\u00f6ld ar\u00e1ny\u00e1nak n\u00f6vel\u00e9s\u00e9hez sz\u00fcks\u00e9ges szakmai tan\u00e1csad\u00e1ssal<\/strong>, legyen sz\u00f3 <a href=\"https:\/\/aspaglobe.hu\/en\/szolgaltatasok\/eu-taxonomia-es-zold-hitel\/\" data-type=\"page\" data-id=\"881\">z\u00f6ld hitel<\/a> keretrendszer kidolgoz\u00e1s\u00e1r\u00f3l vagy fel\u00fclvizsg\u00e1lat\u00e1r\u00f3l, portf\u00f3li\u00f3 fenntarthat\u00f3s\u00e1gi \u00e1talak\u00edt\u00e1s\u00e1hoz sz\u00fcks\u00e9ges strat\u00e9gia kidolgoz\u00e1s\u00e1r\u00f3l \u00e9s v\u00e9grehajt\u00e1s\u00e1nak t\u00e1mogat\u00e1s\u00e1r\u00f3l, SFDR jelent\u00e9s \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1r\u00f3l vagy egy\u00e9b fenntarthat\u00f3s\u00e1gi szak\u00e9rt\u0151i ismeretet ig\u00e9nyl\u0151 folyamatr\u00f3l.&nbsp;<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-7635cc3581fdf202a00930858336eef3 wp-block-paragraph\" style=\"color:#302e2d\"><strong>\u00dcgyfeleink projekt szint\u0171 megkeres\u00e9sek eset\u00e9n is sz\u00e1m\u00edthatnak r\u00e1nk.<\/strong> Szak\u00e9rt\u0151ink elk\u00e9sz\u00edtik beruh\u00e1z\u00e1sok, fejleszt\u00e9sek fenntarthat\u00f3s\u00e1gi strat\u00e9gi\u00e1j\u00e1t a c\u00e9lkit\u0171z\u00e9srendszer, a beavatkoz\u00e1sok meghat\u00e1roz\u00e1s\u00e1val \u00e9s a teljes\u00edt\u00e9s el\u0151rehalad\u00e1s\u00e1nak nyomonk\u00f6vet\u00e9s\u00e9re szolg\u00e1l\u00f3 KPI-ok, monitoroz\u00e1si m\u00f3dszertan meghat\u00e1roz\u00e1s\u00e1val.<\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-fd4143de6173e0af42acba1725e0327c wp-block-paragraph\" style=\"color:#302e2d\"><strong>Megl\u00e9v\u0151 \u00e9p\u00fcletek tekintet\u00e9ben foglalkozunk GRI \u00e9s CSRD ESRS alap\u00fa fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1s\u00e1ban, fenntarthat\u00f3s\u00e1gi beavatkoz\u00e1si strat\u00e9gi\u00e1k kidolgoz\u00e1s\u00e1ban, EU Taxon\u00f3mia megfeleltet\u00e9sben.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-e14ad085bc2de0d5387cdd29ee80f1da wp-block-paragraph\" style=\"color:#302e2d\">A fenntarthat\u00f3s\u00e1gi \u00e1talakul\u00e1s egy folyamat, amelynek sor\u00e1n szak\u00e9rt\u0151ink minden l\u00e9p\u00e9sn\u00e9l t\u00e1mogatj\u00e1k \u00d6nt, hogy v\u00e1llalata fenntarthat\u00f3s\u00e1gi c\u00e9ljai val\u00f3ra v\u00e1ljanak.<\/p>\n\n<\/div>\n\n\n<style>\n.site-content{background-color:white!important;}\nblockquote{padding:1em;border-left-color:#53c3dd!important}\n.custom-header:before{background:#097e93}\n<\/style>\n\n\n\n<p class=\"wp-block-paragraph\">Az ASPA Kft. seg\u00edti \u00fcgyfeleit abban, hogy megfeleljenek a v\u00e1llalati fenntarthat\u00f3s\u00e1gi (a k\u00f6zhaszn\u00e1latban ismert bet\u0171sz\u00f3val: ESG) k\u00f6vetelm\u00e9nyeknek, mik\u00f6zben t\u00e1mogatjuk \u0151ket abban is, hogy a fenntarthat\u00f3s\u00e1got \u00e9s a t\u00e1rsadalmi hat\u00e1st versenyel\u0151nny\u00e9 form\u00e1lj\u00e1k.&nbsp;<strong>Az ASPA Kft. ugyanakkor nem v\u00e9gez \u00e9s nem k\u00edn\u00e1l fel<\/strong>&nbsp;a&nbsp;<strong>2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny<\/strong>&nbsp;(ESG t\u00f6rv\u00e9ny) hat\u00e1lya al\u00e1 tartoz\u00f3,&nbsp;<strong>nyilv\u00e1ntart\u00e1sba v\u00e9telhez k\u00f6t\u00f6tt ESG tan\u00e1csad\u00f3i tev\u00e9kenys\u00e9get<\/strong>.&nbsp;<strong>Amennyiben az \u00d6n ig\u00e9nye kifejezetten az ESG t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 ESG tan\u00e1csad\u00f3i feladat ig\u00e9nybev\u00e9tel\u00e9re ir\u00e1nyul,<\/strong>&nbsp;azt kiz\u00e1r\u00f3lag az&nbsp;<strong>SZTFH mint illet\u00e9kes hat\u00f3s\u00e1g \u00e1ltal akkredit\u00e1lt szak\u00e9rt\u0151ink<\/strong>&nbsp;teljes\u00edtik&nbsp;\u00f6n\u00e1ll\u00f3, az ASPA Kft-t\u0151l f\u00fcggetlen jogalanyk\u00e9nt, egy\u00e9ni v\u00e1llalkoz\u00f3i jogviszonyban.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9s m\u00e1ra a v\u00e1llalati fenntarthat\u00f3s\u00e1g (\u00e1ltal\u00e1nos nemzetk\u00f6zi elnevez\u00e9s szerint Environment, Social, Governance, azaz &#8222;ESG&#8221;) gyakorlati megk\u00f6zel\u00edt\u00e9s\u00e9nek legfontosabb szempontrendszer\u00e9t adja, amire sz\u00e1mos hazai<span class=\"more-button\"><a href=\"https:\/\/aspaglobe.hu\/en\/szolgaltatasok\/esg-fenntarthatosagi-jelentes\/\" class=\"more-link\"><span class=\"screen-reader-text\">V\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9s \u00e9s strat\u00e9gia<\/span><\/a><\/span><\/p>","protected":false},"author":1,"featured_media":1402,"parent":63,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-1204","page","type-page","status-publish","has-post-thumbnail","hentry"],"pbg_featured_image_src":{"full":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"thumbnail":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-150x150.webp",150,150,true],"medium":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-300x200.webp",300,200,true],"medium_large":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-768x512.webp",768,512,true],"large":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-1024x683.webp",1024,683,true],"gs-tiny":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-50x33.webp",50,33,true],"xl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"xxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"xxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"xxxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"xxxxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"1536x1536":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"2048x2048":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"trp-custom-language-flag":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-18x12.webp",18,12,true],"ect-jetpack-portfolio-featured":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-640x640.webp",640,640,true],"ect-featured-content":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-640x640.webp",640,640,true],"ect-service":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-640x640.webp",640,640,true],"post-thumbnail":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-470x264.webp",470,264,true],"clean-enterprise-slider":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200.webp",1200,800,false],"clean-enterprise-header-inner":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-1200x450.webp",1200,450,true],"clean-enterprise-service":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-470x352.webp",470,352,true],"clean-enterprise-choose-stats":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-70x70.webp",70,70,true],"clean-enterprise-hero":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-960x680.webp",960,680,true],"clean-enterprise-portfolio-first":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-1024x800.webp",1024,800,true],"clean-enterprise-portfolio":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-470x470.webp",470,470,true],"clean-enterprise-team":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-470x626.webp",470,626,true],"clean-enterprise-testimonial":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-150x150.webp",150,150,true],"jetpack-portfolio-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-50x50.webp",50,50,true],"featured-content-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fenttarthatosagi-jelentes-penzugyi-hatas-1200-50x50.webp",50,50,true],"service-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-esg-fentta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alt='aspakft2024@gmail.com' src='https:\/\/secure.gravatar.com\/avatar\/c93fa125e18054dafc6b1dabc51ab36ba5813fb70f1532958b8807e7164da497?s=128&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c93fa125e18054dafc6b1dabc51ab36ba5813fb70f1532958b8807e7164da497?s=256&#038;d=mm&#038;r=g 2x' class='avatar avatar-128 photo' height='128' width='128' loading='lazy' decoding='async'\/>"},"pbg_comment_info":" No Comments","pbg_excerpt":"A v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9s m\u00e1ra a v\u00e1llalati fenntarthat\u00f3s\u00e1g (\u00e1ltal\u00e1nos nemzetk\u00f6zi elnevez\u00e9s szerint Environment, Social, Governance, azaz &#8222;ESG&#8221;) gyakorlati megk\u00f6zel\u00edt\u00e9s\u00e9nek legfontosabb szempontrendszer\u00e9t adja, amire sz\u00e1mos hazaiV\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9s \u00e9s strat\u00e9gia","_links":{"self":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/pages\/1204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/comments?post=1204"}],"version-history":[{"count":77,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/pages\/1204\/revisions"}],"predecessor-version":[{"id":2223,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/pages\/1204\/revisions\/2223"}],"up":[{"embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/pages\/63"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/media\/1402"}],"wp:attachment":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/media?parent=1204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}