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THE HUNGARIAN SUSTAINABILITY REPORTS IN THE LIGHT OF THE GLOBAL REPORTING INITIATIVE (GRI)

Anita Demény
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Anita Demény: University of Miskolc

Enterprise Theory and Practice Doctoral School (ETPDS) Working Papers from Faculty of Economics, University of Miskolc

Abstract: In the practice of previous years, the sustainability reporting has worked on a voluntary basis, but from 2017 the EU prescribes it for specified companies compulsorily. The GRI Guidelines have been helping the high-quality and meaningful reporting for years, of which the latest G4 Guidelines are fully compliant with the information content required by the EU (this is a statement of my earlier researches). My current research focuses on the content and qualitative examination of the Hungarian systainability reports in the light of the GRI system. The basis of my investigation are the reports published in 2014, which are classified based on whether they made in agreement with any GRI Guidelines, or not. My capital aim to compare the information content, which can be expected because of classification and, which actually appearing in the report, as well as to gain insight into the methodologies used by the undertakings and the reportsï potential deficiencies. I also consider it important to compare the companies, which in 2014 reported on a voluntary basis and, which are obliged to reporting from 2017 by the respecting EU directive. The results are extremely important for both regulatory and corporate point of view: helping to make reports more accurate and to present the real image of environmental performances. They may give base to the development of proper planning and measurement methodology, as well as the creation of the necessary eco-controlling system.

Date: 2015-10-15
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Published in Challenges in economic and technological development - Conference Proceedings, 15-16 October 2015, ISBN 978-963-358-100-1, University of Miskolc

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