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GONDOLATOK FENNTARTHATÓSÁGI SZÁMVITELRŐL ÉS TÁRSADALMI FENNTARTHATÓSÁGRÓL
Views:120The political prominence of sustainability and the scientific prominence of sustainability accounting go back nearly 40 years. While initially providing sustainable operations (at the corporate, state, and global levels) was just an opportunity, nowadays more and more binding laws are issued both from individual nations and communities of nations, forcing citizens and business organizations to take action in this direction. This article goes one step back and seeks to illustrate some contradictions, problems and limitations inherent in basic contexts. After the general presentation of the topic, the focus of this study shifts to the aspect of social sustainability, and within it to the question of equality.
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FACTORS AFFECTING THE STRATEGY FORMULATION PROCESS OF COMPANIES ECONOMIC GROWTH SOCIAL DEVELOPMENT SUSTAINABILITY AND COMPETITIVENESS
39-48Views:225The study has thoroughly presented the classic and new trends of economic gr owth, and on this basis, it can be stated that this is a complex system, and its analysis is almost always relevant, mostly because of the rapidly changing global systems and networks of contacts. The economic growth is extremely important in the 21st cent ury as well, but with a new approach. Two very important factors appear: sustainability and social development. Albeit the economic growth and
the social development are in the opposite directions, not serving the basic idea of sustainable development at all. In this study, we aimed at portraying the complexity of this system and the range of factors influencing it. -
Analysis of practice of sustainability reports
43-52Views:139The responsibility of companies to reduce the negative effects of climate change is obvious. The transition from a traditional linear economy to a circular economy means an increasing burden on companies. Besides the adequate financial performance, more and more emphasis is being placed on environmental performance. This study examines the non-financial sustainability reporting practices of 20 companies listed on the Bucharest Stock Exchange. The analysis used non-financial reports of companies with the highest market capitalization between 2020 and 2022. The analysis results support that the reports of environmentally sensitive companies are more extensive and detailed concerning investigated aspects. The details and length of the companies’ ESG (Environment, Social, Governance) reports increased during the three years examined. The environmental and social aspects of disclosed documents are more detailed for the banks, the oil extraction, and the telecommunication companies. In the company sample examined, it can be observed that most of the reports are prepared according to the GRI regulation. It can also be observed that the companies examined made more detailed and longer reports. The research results also support the fact that the aspects of the ESG report (E, S, G) also depend on the sector in which the companies operate.
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Thoughts about the environmental flow – in terms of Dráva
100-106Views:84The importance of sustainability in today’s water management is unquestionable. Therefore, it is also recommended to apply the principle of sustainability in river management, such as it is the aim of the ongoing Ancient Dráva project. The term, environmental flow, intends to comprise a complex methodology not only from biophysical but also from a social angle; considering the different aspects of each method. Our target is to determine a possible holistic method which could be applied to the Dráva and its hungarian floodplain in oder to find a possible solution to the reconnection of the oxbow lakes into river mechanism. Our research is mainly based on hydrological data (Qmin, Qmax, Hmin, Hmax), but we will consider the special needs of the ecological environment, too.