{"id":1124,"date":"2026-01-27T18:36:47","date_gmt":"2026-01-27T18:36:47","guid":{"rendered":"https:\/\/www.mooreglobal.hu\/?p=1124"},"modified":"2026-02-04T10:11:47","modified_gmt":"2026-02-04T10:11:47","slug":"a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban","status":"publish","type":"post","link":"https:\/\/www.mooreglobal.hu\/en\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/","title":{"rendered":"A FOKOZATOSS\u00c1G \u00c9S A GYAKORLATIAS MEGVAL\u00d3S\u00cdT\u00c1S AZ ESG ADATSZOLG\u00c1LTAT\u00c1S F\u00d3KUSZ\u00c1BAN"},"content":{"rendered":"<p><strong>Dinamikusan v\u00e1ltozik a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sek \u00e9s ESG k\u00f6r\u00fcli szab\u00e1lyoz\u00f3i k\u00f6rnyezet eur\u00f3pai szinten, amit term\u00e9szetesen az ezekre a direkt\u00edv\u00e1kra r\u00e1\u00e9p\u00fcl\u0151 magyar szab\u00e1lyoz\u00e1s is lek\u00f6vet. A c\u00e9l tov\u00e1bbra is az \u00e1tl\u00e1that\u00f3bb, adatokra, val\u00f3s k\u00f6rnyezeti \u00e9s t\u00e1rsadalmi visszajelz\u00e9sekre \u00e9p\u00edt\u0151 fenntarthat\u00f3s\u00e1gi m\u0171k\u00f6d\u00e9s kialak\u00edt\u00e1sa a hazai v\u00e1llalatokn\u00e1l; a hangs\u00faly azonban a fokozatoss\u00e1gon \u00e9s a gyakorlatias megval\u00f3s\u00edt\u00e1son van.<\/strong><\/p>\n\n\n\n<p>Az magyar ESG-t\u00f6rv\u00e9ny egyik c\u00e9lja, hogy a v\u00e1llalatok re\u00e1lis hat\u00e1rid\u0151kkel, \u00e1tl\u00e1that\u00f3 szab\u00e1lyok ment\u00e9n tudjanak megfelelni az ESG besz\u00e1mol\u00f3khoz kapcsol\u00f3d\u00f3jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9geknek. Azzal, hogy egys\u00e9gesebb lett a fenntarthat\u00f3s\u00e1gi adatszolg\u00e1ltat\u00e1s strukt\u00far\u00e1ja, egyszer\u0171s\u00f6d\u00f6tt a jelent\u00e9st\u00e9tel is.<\/p>\n\n\n\n<p>Az ESG-\u00e1tvil\u00e1g\u00edt\u00e1s tov\u00e1bbra is h\u00e1rom f\u0151 ter\u00fcletre f\u00f3kusz\u00e1l: a v\u00e1llalat saj\u00e1t oper\u00e1ci\u00f3j\u00e1ra, k\u00f6zvetlen besz\u00e1ll\u00edt\u00f3ira \u00e9s a kock\u00e1zatkezel\u00e9si rendszer m\u0171k\u00f6dtet\u00e9s\u00e9re. Ez j\u00f3 h\u00edr az \u00fczleti d\u00f6nt\u00e9shoz\u00f3knak, hiszen mik\u00f6zben a tartalmi k\u00f6vetelm\u00e9nyek \u2013 amilyen p\u00e9ld\u00e1ul a kock\u00e1zat\u00e9rt\u00e9kel\u00e9s vagy az adatok megb\u00edzhat\u00f3s\u00e1ga \u2013 kulcsfontoss\u00e1g\u00faak maradnak, a c\u00e9gekre r\u00f3tt adminisztrat\u00edv teher m\u00e9rs\u00e9kl\u0151dik.<\/p>\n\n\n\n<p><strong>Kikre terjed ki most a t\u00f6rv\u00e9ny?<\/strong><\/p>\n\n\n\n<p>Az aktu\u00e1lis szab\u00e1lyoz\u00e1s szerint 2026-ban annak a k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 (t\u0151zsd\u00e9n jegyzett) nagyv\u00e1llalatnak kell ESG besz\u00e1mol\u00f3t k\u00e9sz\u00edtenie, amelyn\u00e9l az azt megel\u0151z\u0151 k\u00e9t \u00fczleti \u00e9vben a k\u00f6vetkez\u0151 h\u00e1rom mutat\u00f3b\u00f3l legal\u00e1bb kett\u0151 teljes\u00fclt: 500 f\u0151n\u00e9l t\u00f6bb munkav\u00e1llal\u00f3t foglalkoztat, illetve 10 milli\u00e1rd forint m\u00e9rlegf\u0151\u00f6sszeg\u0171 vagy 20 milli\u00e1rd forint \u00e1rbev\u00e9tel\u0171.<\/p>\n\n\n\n<p>Szint\u00e9n 2026-ban teszik k\u00f6zz\u00e9 els\u0151 ESG besz\u00e1mol\u00f3jukat azon nagyv\u00e1llalatok, amelyek az \u00fczleti \u00e9vet megel\u0151z\u0151 k\u00e9t \u00fczleti \u00e9vben a Gazdas\u00e1gi Tev\u00e9kenys\u00e9gek Egys\u00e9ges \u00c1gazati Oszt\u00e1lyoz\u00e1si Rendszer\u00e9nek \u00e1gazataiba sorolhat\u00f3 f\u0151tev\u00e9kenys\u00e9get v\u00e9geztek, tov\u00e1bb\u00e1 \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel\u00fck meghaladta a 90 milli\u00e1rd forintot, \u00e1tlagos foglalkoztatotti l\u00e9tsz\u00e1muk pedig az 500 f\u0151t.<\/p>\n\n\n\n<p>A kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalatokra jelenleg nem terjed ki a szab\u00e1lyoz\u00e1s hat\u00e1lya.<\/p>\n\n\n\n<p><strong>Melyek a legfontosabb teend\u0151k?<\/strong><\/p>\n\n\n\n<p>A jelent\u00e9st\u00e9telre k\u00f6telezett nagyv\u00e1llalatoknak 2026 v\u00e9g\u00e9ig el kell kezdeni\u00fck az ESG-besz\u00e1mol\u00f3 el\u0151k\u00e9sz\u00edt\u00e9s\u00e9t, k\u00fcl\u00f6n\u00f6sen a bels\u0151 folyamatok \u00e9s felel\u0151ss\u00e9gi k\u00f6r\u00f6k meghat\u00e1roz\u00e1s\u00e1t.<\/p>\n\n\n\n<p>A legfontosabb feladatok:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kijel\u00f6lni az ESG-ir\u00e1nyelveket \u00e9s az adatgy\u0171jt\u00e9si m\u00f3dszertant;<\/li>\n\n\n\n<li>kialak\u00edtani a kock\u00e1zatkezel\u00e9si \u00e9s bels\u0151 kontrollrendszert;<\/li>\n\n\n\n<li>szab\u00e1lyozni az egy\u00fcttm\u0171k\u00f6d\u00e9st az \u00e9rintett besz\u00e1ll\u00edt\u00f3kkal, partnerekkel;<\/li>\n\n\n\n<li>meghat\u00e1rozni a fenntarthat\u00f3s\u00e1gi c\u00e9lokat \u00e9s mutat\u00f3kat (KPI-okat).<\/li>\n<\/ul>\n\n\n\n<p>A felk\u00e9sz\u00fcl\u00e9st id\u0151ben megkezd\u0151 c\u00e9gek \u00fczleti el\u0151nyre tesznek szert a lemarad\u00f3kkal szemben. Ez\u00e9rt, ha szeretn\u00e9, hogy v\u00e1llalkoz\u00e1sa id\u0151ben, biztons\u00e1gosan \u00e9s \u00e1tl\u00e1that\u00f3an l\u00e1sson neki az ESG-k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9nek, forduljon bizalommal a Moore Hungary tan\u00e1csad\u00f3ihoz, hogy seg\u00edthess\u00fcnk \u00d6nnek megtal\u00e1lni a legjobb megold\u00e1st.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Moore Hungary<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Moore Global, which started in a London office more than 110 years ago, is now one of the world's leading consulting and audit networks. Present in over 110 countries worldwide, the network has more than 550 independent offices and over 37,000 employees. The group's turnover for the last financial year exceeded $4.5 billion.<br>With a team of nearly 200 experts, Moore Hungary offers a full range of consulting services in the fields of business, finance, M&amp;A, legal, tax, accounting, hotel and tourism, ESG, NIS2 industry consulting and auditing.<br>In our fast-changing world, Moore provides strategic guidance and practical advice to help clients navigate and understand the complex regulatory and changing market environment and industry conditions, and thereby find the best solutions.<br>More information about Moore Hungary and its services is available on the consultant's website:&nbsp;<a href=\"https:\/\/www.mooreglobal.hu\/en\/\" target=\"_blank\" rel=\"noreferrer noopener\">www.mooreglobal.hu<\/a>.<\/p>\n\n\n\n<p class=\"has-text-align-center has-light-blue-background-color has-background\"><strong>Follow us on LinkedIn for more news!<\/strong><\/p>\n\n\n<style id=\"strategiq-content-image-style\">.block-content-image__buttons{margin-top:2rem}.block-content-image__pre-heading{text-transform:uppercase;letter-spacing:2px;font-size:.75rem;margin-bottom:.625rem}.block-content-image__heading{margin-bottom:1.5rem}.block-content-image__copy{font-size:1rem;line-height:1.5rem}.block-content-image__image{margin-top:2.5rem}@media (min-width: 992px){.block-content-image__image{margin-top:0}}.block-content-image-inner{-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.block-content-image-inner.reverse{-webkit-box-orient:horizontal;-webkit-box-direction:reverse;-ms-flex-direction:row-reverse;flex-direction:row-reverse}\n\n\/*# sourceMappingURL=block-content-image.css.map *\/\n<\/style>\n<section  class=\"block-content-image\">\n\t<div class=\"container\">\n\t\t<div class=\"row block-content-image-inner flex_row\">\n\n\t\t\t<div class=\"col-12 col-lg-5\">\n\t\t\t\t\n\t\t\t\t<div class=\"block-content-image__heading\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"block-content-image__copy\">\n\t\t\t\t\t\t<p style=\"text-align: center\"><a href=\"https:\/\/www.linkedin.com\/company\/moorehungary\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-901\" src=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png\" alt=\"\" width=\"195\" height=\"59\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png 195w, https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin-18x5.png 18w\" sizes=\"(max-width: 195px) 100vw, 195px\" \/><\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-lg-6\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Dinamikusan v\u00e1ltozik a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sek \u00e9s ESG k\u00f6r\u00fcli szab\u00e1lyoz\u00f3i k\u00f6rnyezet eur\u00f3pai szinten, amit term\u00e9szetesen az ezekre a direkt\u00edv\u00e1kra r\u00e1\u00e9p\u00fcl\u0151 magyar szab\u00e1lyoz\u00e1s is lek\u00f6vet. A c\u00e9l tov\u00e1bbra is az \u00e1tl\u00e1that\u00f3bb, adatokra, val\u00f3s k\u00f6rnyezeti \u00e9s t\u00e1rsadalmi visszajelz\u00e9sekre \u00e9p\u00edt\u0151 fenntarthat\u00f3s\u00e1gi m\u0171k\u00f6d\u00e9s kialak\u00edt\u00e1sa a hazai v\u00e1llalatokn\u00e1l; a hangs\u00faly azonban a fokozatoss\u00e1gon \u00e9s a gyakorlatias megval\u00f3s\u00edt\u00e1son van. Az magyar ESG-t\u00f6rv\u00e9ny [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":755,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[20,18],"tags":[],"location":[],"class_list":["post-1124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publikacio","category-sajtokozlemeny"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A FOKOZATOSS\u00c1G \u00c9S A GYAKORLATIAS MEGVAL\u00d3S\u00cdT\u00c1S AZ ESG ADATSZOLG\u00c1LTAT\u00c1S F\u00d3KUSZ\u00c1BAN - Moore Hungary<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mooreglobal.hu\/en\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A FOKOZATOSS\u00c1G \u00c9S A GYAKORLATIAS MEGVAL\u00d3S\u00cdT\u00c1S AZ ESG ADATSZOLG\u00c1LTAT\u00c1S F\u00d3KUSZ\u00c1BAN - Moore Hungary\" \/>\n<meta property=\"og:description\" content=\"Dinamikusan v\u00e1ltozik a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sek \u00e9s ESG k\u00f6r\u00fcli szab\u00e1lyoz\u00f3i k\u00f6rnyezet eur\u00f3pai szinten, amit term\u00e9szetesen az ezekre a direkt\u00edv\u00e1kra r\u00e1\u00e9p\u00fcl\u0151 magyar szab\u00e1lyoz\u00e1s is lek\u00f6vet. A c\u00e9l tov\u00e1bbra is az \u00e1tl\u00e1that\u00f3bb, adatokra, val\u00f3s k\u00f6rnyezeti \u00e9s t\u00e1rsadalmi visszajelz\u00e9sekre \u00e9p\u00edt\u0151 fenntarthat\u00f3s\u00e1gi m\u0171k\u00f6d\u00e9s kialak\u00edt\u00e1sa a hazai v\u00e1llalatokn\u00e1l; a hangs\u00faly azonban a fokozatoss\u00e1gon \u00e9s a gyakorlatias megval\u00f3s\u00edt\u00e1son van. Az magyar ESG-t\u00f6rv\u00e9ny [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mooreglobal.hu\/en\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Hungary\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-27T18:36:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-04T10:11:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/11\/ESG2-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1435\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"B\u00edr\u00f3 M\u00e1t\u00e9\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"B\u00edr\u00f3 M\u00e1t\u00e9\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.mooreglobal.hu\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.mooreglobal.hu\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/\"},\"author\":{\"name\":\"B\u00edr\u00f3 M\u00e1t\u00e9\",\"@id\":\"https:\/\/www.mooreglobal.hu\/#\/schema\/person\/f11696f5af336675622bd3248ebe8de5\"},\"headline\":\"A FOKOZATOSS\u00c1G \u00c9S A GYAKORLATIAS MEGVAL\u00d3S\u00cdT\u00c1S AZ ESG ADATSZOLG\u00c1LTAT\u00c1S F\u00d3KUSZ\u00c1BAN\",\"datePublished\":\"2026-01-27T18:36:47+00:00\",\"dateModified\":\"2026-02-04T10:11:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.mooreglobal.hu\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/\"},\"wordCount\":836,\"image\":{\"@id\":\"https:\/\/www.mooreglobal.hu\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/11\/ESG2-scaled.jpeg\",\"articleSection\":[\"Publik\u00e1ci\u00f3\",\"Sajt\u00f3k\u00f6zlem\u00e9ny\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mooreglobal.hu\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/\",\"url\":\"https:\/\/www.mooreglobal.hu\/a-fokozatossag-es-a-gyakorlatias-megvalositas-az-esg-adatszolgaltatas-fokuszaban\/\",\"name\":\"A FOKOZATOSS\u00c1G \u00c9S A GYAKORLATIAS MEGVAL\u00d3S\u00cdT\u00c1S AZ ESG ADATSZOLG\u00c1LTAT\u00c1S F\u00d3KUSZ\u00c1BAN - 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