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Évf. 25 szám 1-2 (2026)
Tanulmányok

Számviteli dimenzió a zöld és fenntartható pénzügyekben

Megjelent:
2026-06-10
DOI Linkhttps://doi.org/10.21845/comp/2026/1-2/6
Szerzők
Veit Adrienn,
Böcskei Elvira
Megtekintés
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Kulcsszavak
Számvitel Fenntartható pénzügyek Zöld és fenntartható pénzügyi instrumentumok Stakeholder-elmélet Pénzügyi kimutatás Fenntarthatóság
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Copyright (c) 2026 Adrienn Veit, Elvira Böcskei

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Hogyan hivatkozzuk
Kiválasztott formátum: APA
Veit, A., & Böcskei, E. (2026). Számviteli dimenzió a zöld és fenntartható pénzügyekben. Competitio, 25(1-2), 88-108. https://doi.org/10.21845/comp/2026/1-2/6
Beküldött 2026-03-26
Elfogadott 2026-05-14
Publikált 2026-06-10
Absztrakt

A tanulmány a zöld és fenntartható pénzügyi instrumentumok számviteli kezeléséből fakadó kihívások tekintetében vizsgálja, hogy ez a dimenzió megjelenik-e a nemzetközi szakirodalomban. A kutatás a számvitel, mint információs rendszer és a stakeholder-elmélet keretében értelmezi a fenntarthatósági átmenet finanszírozásához kapcsolódó instrumentumokat. A Scopus adatbázisra épülő,
PRISMA-logikát követő szűrés eredményeként 1721 angol nyelvű, lektorált folyóiratcikk került a mintába, amelyek közül 165 kapcsolódott számviteli, beszámolási vagy közzétételi kérdésekhez. Az eredmények azt mutatják, hogy a szakirodalom döntően pénzügyi és piaci fókuszú, míg az instrumentumszintű számviteli megközelítés alulreprezentált. A vizsgálat alapján a számviteli dimenzió további feltárása szükséges a transzparencia, az összehasonlíthatóság és az érintetti döntéstámogatás erősítéséhez.

JEL kódok: M41, Q56, G38

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