Stratégiai eszközök megszerzése az EU fenntarthatósági jelentések korszakában: a lízingelszámolás hatása a CSRD-re és a taxonómia megfelelésre
DOI:
https://doi.org/10.35551/PFQ_2025_4_5Kulcsszavak:
sustainability reporting, CSRD, EU taxonomy, lease accounting, case study, M41, Q56, M48Absztrakt
A tanulmány az EU fenntarthatósági jelentéstételi szabályozásainak eszközbeszerzési döntésekre gyakorolt hatását vizsgálja a lízingek eltérő számviteli keretrendszerek szerinti kezelésének fényében. A tanulmány irodalmi áttekintést és
esettanulmányt ötvöz, amelyben hangsúlyt kap a lízingelszámolás lokális és nemzetközi szabályok szerinti különbözősége. Az eredmények azt mutatják, hogy a fenntarthatósági jelentéstételi kötelezettségek és a kulcs teljesítménymutatók jelentősen befolyásolják a vállalatok döntéseit eszköz beszerzés kapcsán, mivel azok közvetlenül érinthetnek bizonyos mutatókat. A tanulmány rávilágít, hogy az eltérő számviteli standardok szabályai jelentős különbségeket eredményezhetnek a fenntarthatósági jelentésekben is, befolyásolva a vállalati stratégiákat és döntéseket. Tudományos szempontból a harmonizáció szükségességét hangsúlyozza, gyakorlati oldalról pedig iránymutatást nyújt a megfeleléshez és stratégiai döntéshozatalhoz.
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