{"id":1901,"date":"2025-02-21T12:36:00","date_gmt":"2025-02-21T11:36:00","guid":{"rendered":"https:\/\/aspaglobe.hu\/?p=1901"},"modified":"2025-10-30T09:21:43","modified_gmt":"2025-10-30T08:21:43","slug":"esg-jelentesek-beszamolok-es-a-fenntarthatosagi-megfeleles-utvesztoje-az-aspa-a-radiocafe-musoraban","status":"publish","type":"post","link":"https:\/\/aspaglobe.hu\/en\/2025\/02\/21\/esg-jelentesek-beszamolok-es-a-fenntarthatosagi-megfeleles-utvesztoje-az-aspa-a-radiocafe-musoraban\/","title":{"rendered":"ESG jelent\u00e9sek, besz\u00e1mol\u00f3k \u00e9s a fenntarthat\u00f3s\u00e1gi megfelel\u00e9s \u00fatveszt\u0151je \u2013 az ASPA a RadioCaf\u00e9 m\u0171sor\u00e1ban"},"content":{"rendered":"<style>.kb-row-layout-id1901_03ce0c-aa > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1901_03ce0c-aa > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1901_03ce0c-aa > .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-id1901_03ce0c-aa{background-image:url('http:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-EU-taxonomia-zold-hitel-vallalati-fenntarthatosag-1200.webp');background-size:cover;background-position:27% 26%;background-attachment:scroll;background-repeat:no-repeat;}.kb-row-layout-id1901_03ce0c-aa > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1901_03ce0c-aa > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1901_03ce0c-aa > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1901_03ce0c-aa 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-column1901_fb60f5-45, .kt-inside-inner-col > .kadence-column1901_fb60f5-45:not(.specificity){margin-top:20px;margin-bottom:20px;}.kadence-column1901_fb60f5-45 > .kt-inside-inner-col,.kadence-column1901_fb60f5-45 > .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-column1901_fb60f5-45 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1901_fb60f5-45 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1901_fb60f5-45 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1901_fb60f5-45 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1901_fb60f5-45{position:relative;}@media all and (max-width: 1024px){.kadence-column1901_fb60f5-45 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column1901_fb60f5-45 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1901_fb60f5-45\"><div class=\"kt-inside-inner-col\"><div class=\"gb-container gb-container-371532e5\">\n\n<p class=\"tw-mb-0 wp-block-paragraph\"><strong>Hogyan k\u00e9sz\u00fcl egy j\u00f3 ESG jelent\u00e9s? Miben k\u00fcl\u00f6nb\u00f6zik az ESG jelent\u00e9s az ESG besz\u00e1mol\u00f3t\u00f3l? Vajon felk\u00e9sz\u00fcltek-e a hazai v\u00e1llalatok a fenntarthat\u00f3s\u00e1gi megfelel\u00e9sre?<br>Ezekr\u0151l a k\u00e9rd\u00e9sekr\u0151l besz\u00e9lgetett B\u0151sze Szilvia \u00e9s Jakab Attila, az ASPA Kft. \u00fcgyvezet\u0151i a RadioCaf\u00e9 98.0 <em>\u201cA holnap tegnapja\u201d <\/em>c\u00edm\u0171 m\u0171sor\u00e1nak vend\u00e9gek\u00e9nt Nyul Zsuzs\u00e1val. A podcast-interj\u00faban sz\u00f3 esett a szab\u00e1lyoz\u00f3i k\u00f6rnyezetr\u0151l, a leggyakoribb kih\u00edv\u00e1sokr\u00f3l \u00e9s a KKV-k lehet\u0151s\u00e9geir\u0151l is \u2013 mindazokr\u00f3l a t\u00e9m\u00e1kr\u00f3l, amelyek ma az ESG vil\u00e1g\u00e1nak k\u00f6z\u00e9ppontj\u00e1ban \u00e1llnak.<\/strong><\/p>\n\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-e2041c16\">\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:35% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"800\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-Bosze-Szilvia-Jakab-Attila.webp\" alt=\"\" class=\"wp-image-1902 size-full\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-Bosze-Szilvia-Jakab-Attila.webp 600w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-Bosze-Szilvia-Jakab-Attila-225x300.webp 225w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-Bosze-Szilvia-Jakab-Attila-50x67.webp 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-Bosze-Szilvia-Jakab-Attila-9x12.webp 9w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-Bosze-Szilvia-Jakab-Attila-470x626.webp 470w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\">B\u00fcszk\u00e9n sz\u00e1molunk be r\u00f3la, hogy c\u00e9g\u00fcnk \u00fcgyvezet\u0151i&nbsp;<strong>B\u0151sze Szilvia<\/strong>&nbsp;\u00e9s&nbsp;<strong>Jakab Attila<\/strong> megh\u00edv\u00e1st kaptak a&nbsp;<strong>RadioCaf\u00e9 98.0 <\/strong>\u201cA holnap tegnapja\u201d c\u00edm\u0171 m\u0171sor\u00e1ba, ahol&nbsp;<strong>Nyul Zsuzsa<\/strong>&nbsp;vend\u00e9geik\u00e9nt besz\u00e9lgettek az ESG vil\u00e1g\u00e1nak aktu\u00e1lis kih\u00edv\u00e1sair\u00f3l \u00e9s lehet\u0151s\u00e9geir\u0151l. Az interj\u00fa b\u00e1r m\u00e9g az eur\u00f3pai uni\u00f3s&nbsp;<em>Omnibus jogszab\u00e1lycsomag<\/em>&nbsp;tervezet\u00e9nek nyilv\u00e1noss\u00e1gra hozatala el\u0151tt k\u00e9sz\u00fclt, ma is teljes m\u00e9rt\u00e9kben relev\u00e1ns, hiszen alapvet\u0151en nem a jogszab\u00e1lyi megfelel\u00e9s, hanem a fenntarthat\u00f3s\u00e1gi \u00e1talakul\u00e1s v\u00e1llalati folyamata \u00e9s lehet\u0151s\u00e9gei voltak a besz\u00e9lget\u00e9s k\u00f6z\u00e9ppontj\u00e1ban. A fenntarthat\u00f3s\u00e1g, a v\u00e1llalati felel\u0151ss\u00e9gv\u00e1llal\u00e1s \u00e9s a piaci elv\u00e1r\u00e1sok k\u00f6r\u00fcli k\u00e9rd\u00e9sek pedig tov\u00e1bbra is kiemelten foglalkoztatj\u00e1k a gazdas\u00e1gi szerepl\u0151ket.<\/p>\n<\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-05dc2bf3\">\n\n<h2 class=\"gb-headline gb-headline-7eb85009 gb-headline-text\"><strong><strong><strong><strong>Mi is az az ESG, \u00e9s mi\u00e9rt fontos?<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az ESG (Environmental, Social, Governance) szeml\u00e9let nem csup\u00e1n egy \u00fajabb adminisztrat\u00edv kih\u00edv\u00e1s a v\u00e1llalatok sz\u00e1m\u00e1ra. Sokkal ink\u00e1bb egy strat\u00e9giai keretrendszer, amely seg\u00edti a c\u00e9geket abban, hogy hossz\u00fa t\u00e1von fenntarthat\u00f3, felel\u0151s \u00e9s \u00e1tl\u00e1that\u00f3 m\u00f3don m\u0171k\u00f6djenek. A k\u00f6rnyezeti (E), t\u00e1rsadalmi (S) \u00e9s ir\u00e1ny\u00edt\u00e1si (G) t\u00e9nyez\u0151k figyelembev\u00e9tele ma m\u00e1r nem v\u00e1laszthat\u00f3 opci\u00f3. Az eur\u00f3pai \u00e9s hazai szab\u00e1lyoz\u00e1si k\u00f6rnyezet is egyre egy\u00e9rtelm\u0171bben k\u00f6telez\u0151 \u00e9rv\u00e9ny\u0171 elv\u00e1r\u00e1sokat fogalmaz meg, illetve a megrendel\u0151i, vev\u0151i, fogyaszt\u00f3i elv\u00e1r\u00e1sok is egyre er\u0151sebben kirajzol\u00f3dnak.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-897d682b\">\n\n<h2 class=\"gb-headline gb-headline-7a4b765c gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong>Jelent\u00e9s vagy besz\u00e1mol\u00f3? \u2013 Nem mindegy!<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"has-white-color has-text-color has-link-color wp-elements-bdaf94677a277cb9fd59c279ab2f2b7e wp-block-paragraph\">Az interj\u00fa egyik els\u0151 fontos tiszt\u00e1z\u00f3 k\u00e9rd\u00e9se az volt, hogy mit is \u00e9rt\u00fcnk ESG&nbsp;<em>jelent\u00e9s<\/em>&nbsp;\u00e9s&nbsp;ESG <em>besz\u00e1mol\u00f3<\/em>&nbsp;alatt. B\u00e1r a k\u00e9t fogalom a k\u00f6zbesz\u00e9dben gyakran szinonimak\u00e9nt jelenik meg, val\u00f3j\u00e1ban elt\u00e9r\u0151 k\u00f6telezetts\u00e9geket fednek.<\/p>\n\n\n\n<ul class=\"wp-block-list tw-list-spacing-loose list-square is-style-default has-white-color has-text-color has-link-color wp-elements-c13dae1e8c7e172af77296121c10f6be\">\n<li><strong>Az ESG jelent\u00e9s<\/strong>&nbsp;a v\u00e1llalat fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny\u00e9nek struktur\u00e1lt, rendszeres \u00e9s szabv\u00e1nyos\u00edtott keretek k\u00f6z\u00f6tt t\u00f6rt\u00e9n\u0151 bemutat\u00e1sa, amely a CSRD ir\u00e1nyelv ((EU) 2022\/2464, Corporate Sustainability Reporting Directive) \u00e9s azt a hazai jogrendbe \u00e1t\u00fcltet\u0151 Sz\u00e1mviteli t\u00f6rv\u00e9ny (2020. \u00e9vi C. t\u00f6rv\u00e9ny) szerinti jelent\u00e9st\u00e9tel az \u00fagynevezett ESRS ((EU) 2023\/2772, European Sustainability Reporting Standards) m\u00f3dszertana szerint. Az ESG jelent\u00e9sre k\u00f6telezettek \u2013 a CSRD ESRS szerinti nem-p\u00e9nz\u00fcgyi ESG\/v\u00e1llalati fenntarthat\u00f3s\u00e1gi jelent\u00e9s mellett \u2013 az EU Taxon\u00f3mia rendelet ((EU) 2020\/852) \u00e9s v\u00e9grehajt\u00e1si rendeletei (Climate Delegated Act (EU) 2021\/2139) \u00e9s Environmental Delegated Act (EU) 2023\/2486) szerinti, a fenntarthat\u00f3 gazdas\u00e1gi tev\u00e9kenys\u00e9geket bemutat\u00f3 p\u00e9nz\u00fcgyi kimutat\u00e1st is kell, hogy k\u00e9sz\u00edtsenek az \u00e9ves p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3juk r\u00e9szek\u00e9nt.<\/li>\n\n\n\n<li><strong>Az ESG besz\u00e1mol\u00f3<\/strong>&nbsp;ezzel szemben a CSDDD ((EU) 2024\/1760, Corporate Sustainability Due Diligence Directive) ir\u00e1nyelvb\u0151l, \u00e9s azt a hazai jogrendbe \u00e1t\u00fcltet\u0151 ESG t\u00f6rv\u00e9ny (2023. \u00e9vi CVIII. t\u00f6rv\u00e9ny) \u00e9s v\u00e9grehajt\u00e1si rendeletei szerint k\u00e9sz\u00edtend\u0151, a fenntarthat\u00f3s\u00e1gi kock\u00e1zatelemz\u00e9st \u00e9s kock\u00e1zatkezel\u00e9st, ennek a besz\u00e1ll\u00edt\u00f3i l\u00e1ncra kiterjesztett&nbsp; a k\u00f6zpontba helyez\u0151 egy kev\u00e9sb\u00e9 formaliz\u00e1lt, gyakran bels\u0151 c\u00e9lokra vagy partnerek fel\u00e9 t\u00f6rt\u00e9n\u0151 kommunik\u00e1ci\u00f3 c\u00e9lj\u00e1b\u00f3l k\u00e9sz\u00edtett dokumentum, amely ink\u00e1bb az aktu\u00e1lis helyzetre, c\u00e9lokra \u00e9s tervek bemutat\u00e1s\u00e1ra f\u00f3kusz\u00e1l.<\/li>\n<\/ul>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-6486359881fa6dd453edd443607effc0 wp-block-paragraph\">Mindkett\u0151 hasznos \u00e9s sz\u00fcks\u00e9ges lehet, a v\u00e1llalat m\u00e9ret\u00e9t\u0151l \u00e9s f\u0151bb p\u00e9nz\u00fcgyi mutat\u00f3it\u00f3l, tulajdonosi \u00f6sszet\u00e9tel\u00e9t\u0151l f\u00fcgg\u0151en, hiszen az ESG jelent\u00e9s \u00e9s az ESG besz\u00e1mol\u00f3ra k\u00f6telezettek k\u00f6re n\u00e9mik\u00e9pp elt\u00e9r\u0151. P\u00e9ld\u00e1ul egy t\u0151zsd\u00e9n nem jegyzett, multinacion\u00e1lis nagyv\u00e1llalat, amely a CSRD szerint ESG jelent\u00e9st\u00e9telre k\u00f6telezett, lehet\u00e9sges, hogy az eg\u00e9sz v\u00e1llalatcsoportra kiterjed\u0151, \u00fagynevezett integr\u00e1lt ESG jelent\u00e9st kisz\u00edt, amelyet a k\u00fclf\u00f6ldi anyav\u00e1llalat tesz k\u00f6zz\u00e9, \u00e9s amely jelent\u00e9sbe integr\u00e1lva vannak az egyes k\u00fcl\u00f6nb\u00f6z\u0151 orsz\u00e1gokbeli le\u00e1nyv\u00e1llalatok teljes\u00edtm\u00e9ny adatai. Ennek ellen\u00e9re az adott v\u00e1llalatcsoport magyarorsz\u00e1gi le\u00e1nyv\u00e1llalata m\u00e9g el kell, hogy k\u00e9sz\u00edtse a magyar ESG t\u00f6rv\u00e9ny szerinti, \u00f6n\u00e1ll\u00f3 ESG besz\u00e1mol\u00f3j\u00e1t. <strong>Az ESG jelent\u00e9st\u00e9teli, besz\u00e1mol\u00e1si \u00e9s egy\u00e9b v\u00e1llalati fenntarthat\u00f3s\u00e1gi k\u00f6telezetts\u00e9gek kiss\u00e9 sz\u00f6vev\u00e9nyesek, ez\u00e9rt az adott v\u00e1llalatra vonatkoz\u00f3 el\u0151r\u00e1sok meg\u00e1llap\u00edt\u00e1s\u00e1hoz \u00e9rdemes lehet v\u00e1llalati fenntarthat\u00f3s\u00e1gi (ESG) tan\u00e1csad\u00f3 seg\u00edts\u00e9g\u00e9t k\u00e9rni.<\/strong><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-9d9d04ca\">\n\n<h2 class=\"gb-headline gb-headline-956f0ec6 gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong>Felk\u00e9sz\u00fcl\u00e9s a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9telre \u2013 m\u00f3dszerek, buktat\u00f3k, lehet\u0151s\u00e9gek<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az ESG jelent\u00e9s \u00e9s ESG besz\u00e1mol\u00f3 elk\u00e9sz\u00edt\u00e9se nem egy p\u00e1r hetes folyamat, nem lehet n\u00e9h\u00e1ny Excel-t\u00e1bl\u00e1zattak vagy gyors kimutat\u00e1ssal meg\u00faszni, ez\u00e9rt az \u00e9rintetteknek id\u0151ben hozz\u00e1 kell fogniuk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mindk\u00e9t rendszernek eleve a <strong>m\u00f3dszertanb\u00f3l ad\u00f3d\u00f3an vannak igen id\u0151ig\u00e9nyes elemei<\/strong>, mint p\u00e9ld\u00e1ul a CSRD szerinti <strong>ESG jelent\u00e9s<\/strong> k\u00e9sz\u00edt\u00e9s\u00e9nek a c\u00e9g \u00e9rintetti k\u00f6r\u00e9nek (munkav\u00e1llal\u00f3k, tulajdonosok, alv\u00e1llalkoz\u00f3k, megrendel\u0151k, hat\u00f3s\u00e1gok, helyi \u00e9s\/vagy szakmai szervezetek stb.)&nbsp; bevon\u00e1s\u00e1val k\u00e9sz\u00fcl\u0151 <strong>kett\u0151s l\u00e9nyegess\u00e9gi vizsg\u00e1lat<\/strong>, vagy az ESG t\u00f6rv\u00e9ny szerinti <strong>ESG besz\u00e1mol\u00f3ra<\/strong> k\u00f6telezettek eset\u00e9ben a <strong>besz\u00e1ll\u00edt\u00f3i l\u00e1nc fenntarthat\u00f3s\u00e1gi \u00e1tvil\u00e1g\u00edt\u00e1sa<\/strong> \u00e9s kock\u00e1zatelemz\u00e9se.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ezen fel\u00fcl jelentkezik az <strong>adat- \u00e9s inform\u00e1ci\u00f3gy\u0171jt\u00e9si \u00e9s elemz\u00e9si folyamat id\u0151ig\u00e9nye<\/strong>. Az ESG jelent\u00e9sek \u00e9s besz\u00e1mol\u00f3k teljes\u00edtm\u00e9nymutat\u00f3inak k\u00f6re rendk\u00edv\u00fcl szerte\u00e1gaz\u00f3, a v\u00e1llalatok strukt\u00far\u00e1j\u00e1ban jellemz\u0151en t\u00f6bb r\u00e9szleget, munkat\u00e1rsat is \u00e9rint, \u00e9s sokszor olyan adatok gy\u0171jt\u00e9s\u00e9t ig\u00e9nyli, amelyek kor\u00e1bban nem ker\u00fcltek r\u00f6gz\u00edt\u00e9sre vagy struktur\u00e1l\u00e1sra. Tapasztalatunk szerint az ESG jelent\u00e9st\u00e9tel\/besz\u00e1mol\u00f3 elk\u00e9sz\u00edt\u00e9se, a hozz\u00e1 kapcsol\u00f3d\u00f3 strat\u00e9giaalkot\u00e1si folyamatokkal h\u00f3napokat ig\u00e9nyelnek, \u00edgy a 2025-\u00f6s \u00e9vr\u0151l jelenteni k\u00f6telezetteknek \u00e9rdemes m\u00e1r most hozz\u00e1l\u00e1tni a felk\u00e9sz\u00fcl\u00e9snek.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-047b4bbc\">\n\n<figure class=\"gb-block-image gb-block-image-66990b8a\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"600\" class=\"gb-image gb-image-66990b8a\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-v2.webp\" alt=\"\" title=\"ASPA-radiocafe-jelentesteli-modszertan-v2\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-v2.webp 1200w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-v2-300x150.webp 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-v2-1024x512.webp 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-v2-768x384.webp 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-v2-50x25.webp 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-v2-18x9.webp 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n<\/div>\n\n<div class=\"gb-container gb-container-06ccb58f\">\n\n<h2 class=\"gb-headline gb-headline-4cbab6d1 gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Mi alapj\u00e1n v\u00e1lasszunk jelent\u00e9st\u00e9teli m\u00f3dszertant?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00f3dszertani soksz\u00edn\u0171s\u00e9g el\u0151ny, de egyben kih\u00edv\u00e1s is. A besz\u00e9lget\u00e9s sor\u00e1n kiemelt\u00fck, hogy ma m\u00e1r rengeteg nemzetk\u00f6zi keretrendszer l\u00e9tezik, amelyek k\u00f6z\u00f6tt van jogszab\u00e1lyi el\u0151\u00edr\u00e1s \u2013 p\u00e9ld\u00e1ul a cikk\u00fcnkben fentebb is eml\u00edtett CSRD ESRS \u00e9s CSDDD, de ezen t\u00falmen\u0151en eml\u00edthetn\u00e9nk a CBAM, az ETS \u00e9s ETS II vagy ak\u00e1r a p\u00e9nz\u00fcgyi szolg\u00e1ltat\u00f3kra vonatkoz\u00f3 SFDR keretrendszert \u2013 \u00e9s vannak \u00f6nk\u00e9ntes rendszerek, mint p\u00e9ld\u00e1ul a GRI, a CSRD ESRS \u00f6nk\u00e9ntes KKV standardja (VSME) vagy \u00e9ppen egyes szektorspecifikus rendszerek, mint az Ecore vagy GRESB, \u00edgy nem mindig k\u00f6nny\u0171 eld\u00f6nteni, melyik ir\u00e1nyba induljon el egy v\u00e1llalat. A d\u00f6nt\u00e9st befoly\u00e1solja a jogszab\u00e1lyi k\u00f6telezetts\u00e9g, a v\u00e1llalat kor\u00e1bbi gyakorlata, de ak\u00e1r a megrendel\u0151i elv\u00e1r\u00e1sok is. A tan\u00e1csad\u00e1s, a c\u00e9lzott eduk\u00e1ci\u00f3 \u00e9s az egyedi ig\u00e9nyekhez igaz\u00edtott megk\u00f6zel\u00edt\u00e9s \u00e9ppen ez\u00e9rt kulcsfontoss\u00e1g\u00fa.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-9cb8b670\">\n\n<h2 class=\"gb-headline gb-headline-4023fb19 gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Mi mozgatja az ESG piacot?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"tw-mb-1 wp-block-paragraph\">Az ESG-piac mozgat\u00f3rug\u00f3it t\u00f6bb t\u00e9nyez\u0151 is alak\u00edtja:<\/p>\n\n\n\n<ul class=\"wp-block-list tw-list-spacing-loose list-square is-style-default\">\n<li><strong>Jogszab\u00e1lyi megfelel\u00e9s<\/strong>: Az EU CSRD \u00e9s a magyar ESG t\u00f6rv\u00e9ny el\u0151\u00edr\u00e1sai egyre t\u00f6bb v\u00e1llalat sz\u00e1m\u00e1ra \u00edrj\u00e1k el\u0151 a jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9get.<\/li>\n\n\n\n<li><strong>Befektet\u0151i \u00e9s p\u00e9nz\u00fcgyi elv\u00e1r\u00e1sok<\/strong>: A befektet\u0151k, bankok \u00e9s biztos\u00edt\u00f3k egyre nagyobb hangs\u00falyt fektetnek az ESG-kock\u00e1zatok felt\u00e9rk\u00e9pez\u00e9s\u00e9re \u00e9s az ESG teljes\u00edtm\u00e9ny alapj\u00e1n t\u00f6rt\u00e9n\u0151 d\u00f6nt\u00e9shozatalra.<\/li>\n\n\n\n<li><strong>\u00dcgyf\u00e9l- \u00e9s partnerelv\u00e1r\u00e1sok<\/strong>: A nagyv\u00e1llalati besz\u00e1ll\u00edt\u00f3i l\u00e1ncokban r\u00e9sztvev\u0151 KKV-kat is k\u00f6zvetetten k\u00f6telezik az ESG adatszolg\u00e1ltat\u00e1sra \u2013 \u00edgy egyre t\u00f6bb magyar KKV szembes\u00fcl azzal, hogy ESG adatok n\u00e9lk\u00fcl versenyh\u00e1tr\u00e1nyba ker\u00fclhet.<\/li>\n\n\n\n<li><strong>Reput\u00e1ci\u00f3s t\u00e9nyez\u0151k<\/strong>: A tudatos fogyaszt\u00f3k, munkav\u00e1llal\u00f3k \u00e9s partnerek sz\u00e1m\u00e1ra is egyre fontosabb, hogy egy v\u00e1llalat val\u00f3ban felel\u0151s \u00e9s \u00e1tl\u00e1that\u00f3 m\u00f3don m\u0171k\u00f6dj\u00f6n.<\/li>\n<\/ul>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e8ccf33a\">\n\n<h2 class=\"gb-headline gb-headline-29b1cc23 gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>KKV-k \u00e9s az ESG: kih\u00edv\u00e1s vagy lehet\u0151s\u00e9g?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"has-white-color has-text-color has-link-color wp-elements-802b06e0fff57cd4fabcb3406abffee7 wp-block-paragraph\">A KKV szektor sz\u00e1m\u00e1ra az ESG bevezet\u00e9se els\u0151re t\u00falzottan komplexnek \u00e9s k\u00f6lts\u00e9gesnek t\u0171nhet. A besz\u00e9lget\u00e9s sor\u00e1n ugyanakkor hangs\u00falyoztuk: megfelel\u0151 szakmai t\u00e1mogat\u00e1ssal \u00e9s a val\u00f3ban relev\u00e1ns t\u00e9m\u00e1kra koncentr\u00e1lva ez a folyamat nemcsak teljes\u00edthet\u0151, hanem \u00fczleti el\u0151nyt is jelenthet.<\/p>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-00907ccc7a96799dd31a60c3de71b21e wp-block-paragraph\">A KKV-k rugalmasabb szervezeti fel\u00e9p\u00edt\u00e9se, gyors d\u00f6nt\u00e9shozatala \u00e9s k\u00f6zvetlen stakeholder-kapcsolatai ide\u00e1lis alapot biztos\u00edtanak egy hat\u00e9kony ESG strat\u00e9gia kialak\u00edt\u00e1s\u00e1hoz. Egy j\u00f3l \u00e1tgondolt \u00e9s transzparensen kommunik\u00e1lt fenntarthat\u00f3s\u00e1gi t\u00f6rekv\u00e9s ma m\u00e1r nemcsak elv\u00e1r\u00e1s, hanem versenyel\u0151ny is lehet.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-1da9e42b\">\n\n<h2 class=\"gb-headline gb-headline-721b64ff gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>In-house ESG munkat\u00e1rs vagy k\u00fcls\u0151 tan\u00e1csad\u00f3?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az egyik leggyakrabban felmer\u00fcl\u0151 k\u00e9rd\u00e9s, hogy \u00e9rdemes-e h\u00e1zon bel\u00fcl fel\u00e9p\u00edteni az ESG kompetenci\u00e1t, vagy \u00e9rdemes ink\u00e1bb k\u00fcls\u0151 szak\u00e9rt\u0151 seg\u00edts\u00e9g\u00e9t k\u00e9rni. A besz\u00e9lget\u00e9s sor\u00e1n kifejtett\u00fck, hogy&nbsp;<strong>nincs univerz\u00e1lis v\u00e1lasz<\/strong>&nbsp;\u2013 a d\u00f6nt\u00e9s a c\u00e9g m\u00e9ret\u00e9t\u0151l, kapacit\u00e1sait\u00f3l, szak\u00e9rtelm\u00e9t\u0151l \u00e9s c\u00e9ljait\u00f3l is f\u00fcgg. Az els\u0151, \u00fagynevezett b\u00e1zis\u00e9v jelent\u00e9s\u00e9nek elk\u00e9sz\u00edt\u00e9s\u00e9hez jellemz\u0151en mindnk\u00e9pp \u00e9rdemes szak\u00e9rt\u0151t bevonni.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A k\u00e9t megk\u00f6zel\u00edt\u00e9s term\u00e9szetesen kombin\u00e1lhat\u00f3 is. Az ESG t\u00f6rv\u00e9ny szerinti ESG besz\u00e1mol\u00f3ra k\u00f6telezettek r\u00e9sz\u00e9r\u0151l jogszab\u00e1lyi elv\u00e1r\u00e1s is, hogy legal\u00e1bb 1 f\u0151 felel\u0151s szem\u00e9ly legyen a c\u00e9gen bel\u00fcl kinevezve arra, hogy az ESG t\u00f6rv\u00e9ny al\u00e1 tartoz\u00f3 fenntarthat\u00f3s\u00e1gi kock\u00e1zatelemz\u00e9si \u00e9s -kezel\u00e9si rendszert m\u0171k\u00f6dtesse. A CSRD szerinti ESG jelent\u00e9st\u00e9telnek is r\u00e9sze az bemutatni, hogy hogyan \u00e9p\u00fcl fel az adott v\u00e1llalat fenntarthat\u00f3s\u00e1gi szeml\u00e9let\u00e9t \u00e9s v\u00e1llalati politik\u00e1j\u00e1t a mindennapi v\u00e1llalati m\u0171k\u00f6d\u00e9sbe \u00e1t\u00fcltet\u0151 felel\u0151si \u00e9s ir\u00e1ny\u00edt\u00e1si rendszer. Jelenlegi tapasztalatunk szerint a leggyakoribb a bels\u0151 ESG felel\u0151s \u00e9s k\u00fcls\u0151 tan\u00e1csad\u00f3 egy\u00fcttm\u0171k\u00f6d\u00e9s\u00e9vel kialak\u00edtott rendszer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A besz\u00e9lget\u00e9sben felh\u00edvtuk a figyelmet arra is, hogy az ESG nem csak egy \u00e9vente egyszeri riport k\u00e9sz\u00edt\u00e9s, hanem egy, az eg\u00e9sz \u00e9ves m\u0171k\u00f6d\u00e9sre kiterjed\u0151 folyamat. Hiszen a jelent\u00e9sben k\u00f6zz\u00e9tett c\u00e9lkit\u0171z\u00e9seket, v\u00e1llal\u00e1sokat el is kell \u00e9rni, ezek\u00e9rt \u00e9v k\u00f6zben tenni \u2013 \u00e9s azokat dokument\u00e1lni \u2013 kell. Ez az ESG lelke: a v\u00e1llalat val\u00f3s fenntarthat\u00f3s\u00e1gi \u00e1talakul\u00e1sa, amely a mindennapi m\u0171k\u00f6d\u00e9s mik\u00e9ntje.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-fba447e7\">\n\n<h2 class=\"gb-headline gb-headline-89e52d6f gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Hogyan v\u00e1lasszunk ESG munkat\u00e1rsat vagy tan\u00e1csad\u00f3t?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"tw-mb-1 wp-block-paragraph\">A piac dinamikusan fejl\u0151dik, \u00e9s ezzel egy\u00fctt n\u0151 az ESG szak\u00e9rt\u0151k ir\u00e1nti kereslet is. Fontos, hogy olyan tan\u00e1csad\u00f3val vagy munkat\u00e1rssal dolgozzunk egy\u00fctt, aki:<\/p>\n\n\n\n<ul class=\"wp-block-list tw-list-spacing-loose list-square is-style-default\">\n<li>val\u00f3di tapasztalattal rendelkezik a k\u00fcl\u00f6nb\u00f6z\u0151 jelent\u00e9st\u00e9teli keretrendszerek ter\u00e9n,<\/li>\n\n\n\n<li>naprak\u00e9sz a hazai \u00e9s eur\u00f3pai szab\u00e1lyoz\u00e1sokat illet\u0151en,<\/li>\n\n\n\n<li>k\u00e9pes a v\u00e1llalat egyedi m\u0171k\u00f6d\u00e9s\u00e9hez igaz\u00edtani az ESG szempontokat,<\/li>\n\n\n\n<li>k\u00e9zzelfoghat\u00f3, gyakorlatias javaslatokat ad a megval\u00f3s\u00edt\u00e1shoz.<\/li>\n<\/ul>\n\n\n\n<p class=\"tw-mb-1 wp-block-paragraph\"><strong>Az ASPA Kft. tan\u00e1csad\u00f3i csapata \u00e9ppen ebben tud t\u00e1mogat\u00e1st ny\u00fajtani \u2013 legyen sz\u00f3 ESG jelent\u00e9sk\u00e9sz\u00edt\u00e9sr\u0151l, term\u00e9k- vagy v\u00e1llalati karbonl\u00e1bnyom-sz\u00e1m\u00edt\u00e1sr\u00f3l, vagy a v\u00e1llalati fenntarthat\u00f3s\u00e1gi strat\u00e9gia kialak\u00edt\u00e1s\u00e1r\u00f3l, mi seg\u00edt\u00fcnk abban, hogy \u00dcgyfeleink a k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9se mellett a lehet\u0151 legjobban kiakn\u00e1zz\u00e1k a fenntarthat\u00f3s\u00e1gban rejl\u0151 lehet\u0151s\u00e9geket.<\/strong><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-c7e41f0b\">\n\n<h2 class=\"gb-headline gb-headline-58e0e7f5 gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Hallgassa meg az interj\u00fat!<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"tw-mb-1 wp-block-paragraph\">A besz\u00e9lget\u00e9s sor\u00e1n rengeteg hasznos gondolat hangzott el \u2013 gyakorlati p\u00e9ld\u00e1k, szakmai tan\u00e1csok, \u00e9s a leggyakoribb dilemm\u00e1k megv\u00e1laszol\u00e1sa. Ha \u00d6n is szeretn\u00e9 jobban \u00e1tl\u00e1tni az ESG megfelel\u00e9s vil\u00e1g\u00e1t, \u00e9rdemes meghallgatnia a teljes interj\u00fat, amely el\u00e9rhet\u0151 az al\u00e1bbi linken:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items1901_792b1f-8d:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1901_792b1f-8d ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1901_792b1f-8d ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1901_792b1f-8d .kb-svg-icon-wrap{font-size:48px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1901_792b1f-8d ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items1901_792b1f-8d ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items1901_792b1f-8d kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\">\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1901_2e6995-62\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_headphones kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M3 18v-6a9 9 0 0 1 18 0v6\"\/><path d=\"M21 19a2 2 0 0 1-2 2h-1a2 2 0 0 1-2-2v-3a2 2 0 0 1 2-2h3zM3 19a2 2 0 0 0 2 2h1a2 2 0 0 0 2-2v-3a2 2 0 0 0-2-2H3z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><a href=\"https:\/\/open.spotify.com\/episode\/3UbtjI6vnvthf1PubwrdhB?si=VRaiZTWFRYOGAVBRKrEObA&amp;nd=1&amp;dlsi=c3d2417d99e74dce\" target=\"_blank\" rel=\"noopener\"><strong>Interj\u00fa meghallgat\u00e1sa \u2013 RadioCaf\u00e998.0<\/strong><\/a><\/span><\/li>\n<\/ul><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-7d23af4d hidden\">\n\n<h2 class=\"gb-headline gb-headline-ecca4b19 gb-headline-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>K\u00e9rd\u00e9se van? Tan\u00e1csra lenne sz\u00fcks\u00e9ge?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"tw-mb-1 wp-block-paragraph\">Keressen minket bizalommal az&nbsp;<a href=\"https:\/\/www.aspa.hu\/\" target=\"_blank\" rel=\"noopener\"><strong>ASPA Kft.<\/strong><\/a>&nbsp;el\u00e9rhet\u0151s\u00e9gein \u2013 legyen sz\u00f3 ESG tan\u00e1csad\u00e1sr\u00f3l, fenntarthat\u00f3s\u00e1gi jelent\u00e9sr\u0151l vagy karbonl\u00e1bnyom-sz\u00e1m\u00edt\u00e1sr\u00f3l, seg\u00edt\u00fcnk eligazodni az elv\u00e1r\u00e1sok \u00e9s lehet\u0151s\u00e9gek k\u00f6z\u00f6tt!<\/p>\n\n<\/div>\n\n\n<p class=\"tw-mt-3 wp-block-paragraph\"><strong>#ESG #Fenntarthat\u00f3s\u00e1g #ASPAKft #V\u00e1llalatiFelel\u0151ss\u00e9g #ESGtan\u00e1csad\u00e1s #Fenntarthat\u00f3s\u00e1giJelent\u00e9s #RadioCaf\u00e9 #Podcast<\/strong><\/p>\n\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.wp-block-table thead th {\n    text-align: left !important;\n}\ntable thead{\nbackground:#156082;\n}\n.wp-block-table.is-style-stripes tbody tr:nth-child(odd){\nbackground:#83CAEB;\n}\n.wp-block-table.is-style-stripes tbody tr:nth-child(even){\nbackground:#C1E4F5;\n}\n.wp-block-table.is-style-stripes tbody tr td:first-child{\nbackground:#156082;\ncolor:white;\n}\ntbody tr, td{\nborder: 2px solid white !important;\n}\n\n<\/style>","protected":false},"excerpt":{"rendered":"<p>Hogyan k\u00e9sz\u00fcl egy j\u00f3 ESG jelent\u00e9s? Miben k\u00fcl\u00f6nb\u00f6zik az ESG jelent\u00e9s az ESG besz\u00e1mol\u00f3t\u00f3l? Vajon felk\u00e9sz\u00fcltek-e a hazai v\u00e1llalatok a fenntarthat\u00f3s\u00e1gi megfelel\u00e9sre?Ezekr\u0151l a k\u00e9rd\u00e9sekr\u0151l besz\u00e9lgetett<span class=\"more-button\"><a href=\"https:\/\/aspaglobe.hu\/en\/2025\/02\/21\/esg-jelentesek-beszamolok-es-a-fenntarthatosagi-megfeleles-utvesztoje-az-aspa-a-radiocafe-musoraban\/\" class=\"more-link\"><span class=\"screen-reader-text\">ESG jelent\u00e9sek, besz\u00e1mol\u00f3k \u00e9s a fenntarthat\u00f3s\u00e1gi megfelel\u00e9s \u00fatveszt\u0151je \u2013 az ASPA a RadioCaf\u00e9 m\u0171sor\u00e1ban<\/span><\/a><\/span><\/p>","protected":false},"author":1,"featured_media":1903,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"templates\/right-sidebar.php","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hirek"],"pbg_featured_image_src":{"full":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"thumbnail":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-150x150.webp",150,150,true],"medium":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-300x200.webp",300,200,true],"medium_large":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-768x512.webp",768,512,true],"large":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-1024x683.webp",1024,683,true],"gs-tiny":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-50x33.webp",50,33,true],"xl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"xxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"xxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"xxxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"xxxxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"1536x1536":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"2048x2048":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"trp-custom-language-flag":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-18x12.webp",18,12,true],"ect-jetpack-portfolio-featured":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-640x640.webp",640,640,true],"ect-featured-content":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-640x640.webp",640,640,true],"ect-service":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-640x640.webp",640,640,true],"post-thumbnail":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-470x264.webp",470,264,true],"clean-enterprise-slider":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan.webp",1200,800,false],"clean-enterprise-header-inner":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-1200x450.webp",1200,450,true],"clean-enterprise-service":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-470x352.webp",470,352,true],"clean-enterprise-choose-stats":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-70x70.webp",70,70,true],"clean-enterprise-hero":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-960x680.webp",960,680,true],"clean-enterprise-portfolio-first":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-1024x800.webp",1024,800,true],"clean-enterprise-portfolio":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-470x470.webp",470,470,true],"clean-enterprise-team":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-470x626.webp",470,626,true],"clean-enterprise-testimonial":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-150x150.webp",150,150,true],"jetpack-portfolio-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-50x50.webp",50,50,true],"featured-content-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-50x50.webp",50,50,true],"service-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2025\/04\/ASPA-radiocafe-jelentesteli-modszertan-50x50.webp",50,50,true]},"pbg_author_info":{"display_name":"aspakft2024@gmail.com","author_link":"https:\/\/aspaglobe.hu\/en\/author\/aspakft2024gmail-com\/","author_img":"<img 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":"Hogyan k\u00e9sz\u00fcl egy j\u00f3 ESG jelent\u00e9s? Miben k\u00fcl\u00f6nb\u00f6zik az ESG jelent\u00e9s az ESG besz\u00e1mol\u00f3t\u00f3l? Vajon felk\u00e9sz\u00fcltek-e a hazai v\u00e1llalatok a fenntarthat\u00f3s\u00e1gi megfelel\u00e9sre?Ezekr\u0151l a k\u00e9rd\u00e9sekr\u0151l besz\u00e9lgetettESG jelent\u00e9sek, besz\u00e1mol\u00f3k \u00e9s a fenntarthat\u00f3s\u00e1gi megfelel\u00e9s \u00fatveszt\u0151je \u2013 az ASPA a RadioCaf\u00e9 m\u0171sor\u00e1ban","_links":{"self":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/posts\/1901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"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=1901"}],"version-history":[{"count":10,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/posts\/1901\/revisions"}],"predecessor-version":[{"id":2130,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/posts\/1901\/revisions\/2130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/media\/1903"}],"wp:attachment":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/media?parent=1901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/categories?post=1901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/tags?post=1901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}