A CSRD-re való felkészülés áttekintése
A fenntarthatósági jelentések rejtett összetettségének vizsgálata a magyar közérdeklődésre számot tartó szervezeteknél interjúk alapján
DOI:
https://doi.org/10.14267/VEZTUD.2026.04.04Kulcsszavak:
kvalitatív interjú, fenntarthatósági jelentéstétel, közérdeklődésre számot tartó szervezetek, Magyarország, CSRDAbsztrakt
E tanulmány a magyar közérdeklődésre számot tartó gazdálkodók felkészültségét és a Vállalati Fenntarthatósági Jelentéstételi Irányelvhez (CSRD) való alkalmazkodás során felmerülő kihívásokat vizsgálja. A kutatás a vállalati fenntarthatóság egy újszerű és releváns aspektusával foglalkozik, és az egyik első mélyreható, interjúkon alapuló tanulmányt nyújtja egy olyan területről, amely egyre növekvő szabályozási aggodalomra ad okot, és amelyről korlátozott empirikus ismeretek állnak rendelkezésre az Európai Unió fejlődő fenntarthatósági környezetében. Tizenegy fenntarthatósági vezetővel folytatott félig strukturált interjú alapján feltártuk, hogy bár a szabályozói megfelelés növeli a fenntarthatósági jelentések átláthatóságát, a külső bizonyossággal alátámasztott fenntarthatósági adatokra történő átállás jelentős új kihívást a vállalatok számára. A tanúsítási folyamatot egy következő mérföldkőként azonosították a vállalatok, mint a fenntarthatósági jelentéskészítés egyik legösszetettebb eleme. Eredményeink alapján a széttagolt adatrendszerek és a folyamatosan változó beszámolási követelmények tovább nehezítik a megfelelést, amely a pontosság, az átláthatóság és a módszertani szigor fokozott követelményeket támaszt.
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