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• Analysis of practice of sustainability reports

  43-52

  Edina Kulcsár

  Views:

  121

  The 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.

• Is startup may be the solution for climate change?

  94-101

  Attila Szakács

  Zsolt Szakács

  Views:

  127

  Today, unemployment is caused by environmental and economic changes are burning quite a problem around the world. With startups over the past 10 years, the economy is showing more and more increasing trend, so why not make it against the climate change fight, even while the young entrepreneurs also support the economy. There are many things to do, which is still untapped, including the use of geothermal and renewable energy resources, which not only
  reduced dependence on foreign countries, but also new jobs could be created using environmentally friendly methods. The innovative emerging entrepreneurs’ maybe will soon find a solution for climate change, because this phenomenon is certainly all the inhabitants of the earth directly or indirectly exercise influence.

• Moral climate change – moral renewal

  34-44

  Sándor Bálint

  Views:

  93

  The human is a moral beings - because it does not behave as a moral being, - will come to naught. According the advocates of ethics, the not insight of this fact should lead to a global ecological disaster ( to a second flood). The possibility of survival is standing or falling with the possibility of moral action: are we aware of the existence of good or bad? Are we able to distinguish the two? Is our freedom, to choose the good knowing both? And at the and, do we recognize our
  unavoidable responsibility for our actions? This study is about it.

• The possibilities of companies how to reduce their emmisions

  61-68

  Zsuzsa Gál

  Views:

  121

  The sustainability and its key element, the environmental awareness has been known for decades, however in general can be said that in the decision making the short term economic profit is still more dominant both on the individual and company levels. In last few years the rapid growth of CO2 emission is now not just risking the human life but the flora and fauna is in heavy danger. The concerns pay more attention on their short-term profits instead of the environmental protection. First of all with the change of the leadership attitude can reach the environmentally conscious organization that can support the reduction of the emissions, so the improvement of the atmospherical CO2 concentration. In my study I’m going to present what possibilities do the companies have to reduce their emissions and how these improvements could be harmonized with the profit interests (with the reduce of electricity-, water-, and gas consumption).

• Scenarios of global climate change in Europe

  107-115

  Mihály Retek

  Views:

  81

  One of the latest new directions in futures studies is interactive simulation modeling. This type of modeling is able to create complex alternatives for the future. This methodological research trend entirely fits this study. It shows how the interactive climate model is scientifically developed. Using the Java Climate Model, it is possible to display the social and the economic consequences of climate change. Using this model, analyses of comparative climate change scenarios can show the possible effects of economic policy on the environment in the short and long term. It also provides data on various regional levels. This study shows two possible non-extreme alternative scenarios for the European continent’s economy and climate, and their consequences. A study has been done by the author recently, showing two extreme alternatives, focusing on the best and worst options, respectively. These new alternatives presenting in this study, however, give realistic options for professionals.