A nem pénzügyi információk nyilvánosságra hozatalára vonatkozó EU-s szabályozás alkalmazása a magyar tőzsdén jegyzett cégek esetében 2019 és 2022 között
DOI:
https://doi.org/10.14267/VEZTUD.2023.12.03Kulcsszavak:
nem pénzügyi beszámoló, nem pénzügyi kimutatás, tőzsdei cégek, NFRDAbsztrakt
A tanulmány a tőzsdén jegyzett vállalkozások nem pénzügyi beszámolóit, kimutatásait vizsgálja meg magyar kontextusban. A nem pénzügyi, fenntarthatósági információk nyilvánosságra hozatalát az Európai Unió 2014 óta szabályozza és ez a szabályozás a közelmúltban jelentősen változott az ESG-elveknek megfelelően. A szerzők vizsgálatának célja az volt, hogy megtudják, milyen mértékben tesznek eleget a hazai, Budapesti Értéktőzsdén jegyzett vállalkozások az NFRD alapján a Számviteli törvény által a nem pénzügyi adatok nyilvánosságra hozatalával kapcsolatban meghatározott feltételeknek, ez képet ad felkészültségükről a szabályozási változásra és az érintetti elvárásokra. Továbbá arra is kíváncsiak voltak, hogy milyen hatása van a nem pénzügyi információkról való kimutatás alkalmazásának a pénzügyi mutatókra. Ezzel összefüggésben értékelték a vállalkozások 2019-ben és 2020-ban közzétett beszámolóit tartalomelemzés módszereivel. Ebből dummy változókat hoztak létre, amelyekből indexet alkottak, amelyet ezután a pénzügyi mutatókhoz viszonyítottak, az alkalmazott módszertan kereszttábla-elemzés és varianciaelemzés volt.
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