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ESG among hungarian small and medium-sized enterprises
85-96Views:129Sustainability issues have become increasingly important in recent years in all areas of business. Regulations that were initially only mandatory for bigger, listed companies will in the future also apply to smaller and unlisted companies due to the expectations of supply chains, bank financing and other stakeholders. The aim of this study is to present the attitude of Hungarian small and medium-sized enterprises (SMEs) towards sustainability criteria through secondary data collection. As a primary research, I used an online questionnaire to assess whether the management of Hungarian SMEs are aware of the ESG framework, to what extent they integrate sustainability criteria into their business activities, whether they are part of their business strategy, and how they relate to sustainability reporting. I will also take a look at the motivational factors behind the implementation of ESG considerations by Hungarian SMEs and the factors influencing disclosure practices.
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GONDOLATOK FENNTARTHATÓSÁGI SZÁMVITELRŐL ÉS TÁRSADALMI FENNTARTHATÓSÁGRÓL
Views:135The 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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NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)
31-37Views:126Special literature sources have been discussing the concept of sustainability and the feasibility options only for about three decades. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interpreted only within this fixed conceptual framework. Our study is primarily dealing with issues of sustainability in farming practices being peculiar to countries, regions of the European Union. In frames of current research, we are providing the analysis of the ability to produce value added within the agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.
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SUSTAINABILITY: THE FAILURE AND THE BIGGEST QUESTION OF OUR AGE AND A POSSIBLE ANSWER
49-56Views:111Global sustainability efforts of the past decades have been unsuccessful. Humanity is still on track to worst case climate scenario, the Paris Climate Conference, labele d as historic by many, did not prove to be a real breakthrough. Several explanations have been proposed to account for inaction. Few, however, have addressed the question of how a change in world view could be induced in people.
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Analysis of practice of sustainability reports
43-52Views:218The 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:104The 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.
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SUSTAINABILITY FAILURE: SOME CAUSES OF INACTION
1-7Views:198While the question of sustainability has received more and more attention and publicity in the past decades, all ecosystems services has been constantly deteriorating during the same period. There is an abyss between theory and rhetoric and meaningful and effective action. Our present-day socio-ecological crisis is the result of a distorted world view which in turn is caused by deep psychological mechanisms affecting the individual and the society. Recognizing these underlying mechanisms, making people aware of how they work might help change the suicidal course that the developed societies based on free market capitalism, neoliberal ideology and excessive consumerism has been on in the last two hundred years. This paper aims to discuss some of the obstacles that seem to have been hindering effective action.
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The appearance of the conditions of sustainable development in the values of the population of Nagykörű: The results of a Qmethodology research
68-79Views:189One of the aims of sustainable development is to keep the local communities, to ensure their local welfare, which is essential to eliminate or mitigate negative consequences. In our research, we looked for the answer, how the local population relate to sustainable development. What preferences do they have regarding the place of residence? Do they see any inherent risks, threats? How long horizon they think and what problem solving techniques do they see? How do they think about sustainability issues? The responses were looking for with Q-methodology for which we have defined 46 claims in eight topics: local attachment; local cooperation; willingness to act; management; horizon; threats; solutions The Q methodology handles the respondents into factors, according to which claims they prefer more or less. The results are very well suited to understand the attitudes to the sustainability problems.
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The Importance of Urban Green Areas, the Examination of their Sustainability
29-33Views:120A common characteristic of areas covered by plants is that they play a special role in shaping the environmental endowments of the settlement. The significance of green areas is further increased by urbanisation. We have conducted our research in the settlements of Homokhátság that includes the peculiarities and values of green areas and the prospective plant taxa that can be used with a view to sustainability.
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The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
83-92Views:156The rising concerns of the influence of human actions on the environment has resulted in a growing focus in the field of management science, particularly Human Resource Management (HRM). The right direction of going green must be directly linked with Environmental, Economic, and social performance Also, the field of Green Marketing has recently gained significant interest from researchers and practitioners in the realm of consumer behavior. Marketing and HR are fundamental departments in any organization, and their collaboration is essential for the success and resilience of a business, especially if the focus on sustainable development. This research aim to identify the impact of GM on employees’ green performance (GP). Also, to enhance research efforts, and improve the search process for other researchers seeking relevant paper and future research. The research problem has been formulated with the question: Can green marketing impact employees’ green performance by adapting, implementing, and promoting environmentally conscious behavior and corporate sustainability. This article provides a systematic Literature Review of existing research as a methodology. This research found that business can use GM strategies to impact the employees GP. Therefore, promoting and encouraging environmentally conscious practices in the workplace and incorporating a “sustainable culture” will help employees feel healthier, more motivated to finish their work, easily communicating their ideas about best green practices, and more satisfied with the company.
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FACTORS AFFECTING THE STRATEGY FORMULATION PROCESS OF COMPANIES ECONOMIC GROWTH SOCIAL DEVELOPMENT SUSTAINABILITY AND COMPETITIVENESS
39-48Views:284The 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. -
The possibilities of companies how to reduce their emmisions
61-68Views:164The 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).
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A Comparative Study of the Motor Types Used for Rotating Robot Arms
279-287Views:88Nowadays robotic manipulators have been widely used in all fields of engineering. The main features of these machines are speed, accuracy and a good repetition capability, and their sustainability over the entire operating life of robots. However, it is not sure that such complex equipment is always required. The operational tests presented here are suitable to compare the operating features of each machine with a different structure but executing the same tasks and
thereby to select a machine type or construction. In this publication I present the operating principle of the two most commonly used industrial robot motors and their most important parameters through operational tests. -
Precision Farming as an Ecological Approach to Production?
19-25Views:117Ecology is ot en suppressed compared to produci vity, which makes us believe that economy is more important than ecology. With the growth of social need for traceability, food safety and food security, the trend is to turn away from conveni onal technologies. The ecological approaches all must cope with signifi cant loss of yield, which hinders their wide applicai on. Precision farming can be an opi on for the management to keep the high yield levels and decrease inputs at the same i me. The authors analyse, according to primary and secondary sources, precision farming compared to conveni onal and ecological farming to see the advantages and drawbacks of the diff erent technologies.
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Common Aim - Seperate Way? posztszocialista átmenet Európában
5-15Views:87The study analyses the transition of the East-Center-European and Baltic Countries after the change of the regime up to now. It tries to place these countries in the presented mixed economic models and examines how they comply with the conditions of the sustainable development. The extent of state involvement in the economic and the social processes is key issue because its determines economic growth. The author of the study concludes there is no economic growth without an adequate institutional system and the stability if the state budget. Another conclusion makes it clear that the countries mentioned above cannot be grouped and have met the criteria of sustainability in a specific way so far.
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The examination of the representation of the landscape in the domestic rural development documents
159-168Views:83The author of this article carries out researches on that, how a planning approach from the landscape perspective could support the rural development planning. As a part of the research process the author reviewed the rural development plans on national level from 1999 and on the local level in four pilot areas in the last planning period. As an outcome of this review it was found that the landscape is one of the main categories and an often used concept of the rural development planning both on national and on local level in Hungary. However, as the documents reflected, the interpretations of the concept „landscape” are very different, so it needs to be clarified and unified. Nature, society and culture, as well as economy manifest themselves in the landscape. The documents in question deal with landscape mostly as it were only a visual, natural phenomenon. Therefore, following the horizontal principle of sustainability, it seems to be a good approach to develop a planning system, which is able to treat landscape as a whole (nature, society, culture including economy). However, the landscape diversity points out the constraints of application of a general planning method in rural development. The other main outcome of the review is that there is a conflict between the complex national objectives and the mosaic-like projects carried out on the local level. A solution can be an organic application of the national objectives on the local level considering the concrete landscape with its specific attributes where the planned projects were parts of a complex local development plan in a synergic and successive way.
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BUDGET AND PUBLIC DEBT FINANCIAL STABILITY IS A PREREQUISITE FOR SUSTAINABLE GROWTH
1-21Views:117The central thought of this article is the relationship between the stability of public finances and the sustainable economic development of the country. The paper aims to find an answer to the question to what extent the outer and inner conditions of the social and economic functioning have contributed to, and hindered the domestic development in the quarter of the century after the change of the regime. The article proves that stability and growth are predisposed to strengthen each other. In absence of financial stability, we cannot talk about competitiveness as a prerequisite for the sustainability of growth, or in a wider sense, the realization of the public good. The latter can be observed basically in the fact that the interests of financial stability and growth are in equilibrium and the satisfaction of socio economic needs is realized in the frame defined by them.
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A HAZAI ELEKTROMOS AUTÓIPAR VIZSGÁLATA – FÓKUSZBAN A FOGYASZTÓI MAGATARTÁS
Views:469Electric cars are becoming more and more popular in Hungary, and there is a growing trend in the European Union to consider new car sales. One of the main reasons for this is the Hungarian support system. In our study, the structure of the support systems for electric cars provided by the governments of the V4 region is presented in detail, and their effectiveness is presented as well. In the course of the research work, we performed secondary data analyzes and examined in detail the reasons for the popularity of electromobility.