{"id":3918,"date":"2024-11-20T10:20:01","date_gmt":"2024-11-20T09:20:01","guid":{"rendered":"https:\/\/www.manutan.hu\/blog\/?p=3918"},"modified":"2024-11-20T10:20:01","modified_gmt":"2024-11-20T09:20:01","slug":"mi-a-dupla-materialitas-es-hogyan-hat-a-csrd-jelentesekre","status":"publish","type":"post","link":"https:\/\/www.manutan.hu\/blog\/mi-a-dupla-materialitas-es-hogyan-hat-a-csrd-jelentesekre\/","title":{"rendered":"Mi a dupla materialit\u00e1s \u00e9s hogyan hat a CSRD-jelent\u00e9sekre?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.manutan.hu\/blog\/wp-content\/uploads\/2024\/11\/CSRD-DMA-A00378P2-min-1024x683.jpeg\" alt=\"CSRD \u00e9s dupla materialit\u00e1s a c\u00e9gekn\u00e9l\" class=\"wp-image-3921\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A 2024-ben hat\u00e1lyba l\u00e9pett fenntarthat\u00f3s\u00e1ggal kapcsolatos v\u00e1llalati jelent\u00e9st\u00e9telr\u0151l sz\u00f3l\u00f3 ir\u00e1nyelv (CSRD) k\u00e9ts\u00e9gtelen\u00fcl megv\u00e1ltoztatta a k\u00f6rnyezeti, t\u00e1rsadalmi \u00e9s ir\u00e1ny\u00edt\u00e1si (ESG) inform\u00e1ci\u00f3k k\u00f6zz\u00e9t\u00e9tel\u00e9t. Az eur\u00f3pai ir\u00e1nyelv innovat\u00edv megk\u00f6zel\u00edt\u00e9st vezetett be a hat\u00e1svizsg\u00e1latban: a dupla materialit\u00e1st. Ahogy a nagyv\u00e1llalatok felgyors\u00edtj\u00e1k er\u0151fesz\u00edt\u00e9seiket az \u00f6kol\u00f3giai \u00e1tmenetben val\u00f3 r\u00e9szv\u00e9telre \u00e9s az \u00faj k\u00f6vetelm\u00e9nyeknek val\u00f3 megfelel\u00e9s biztos\u00edt\u00e1s\u00e1ra, most teljes m\u00e9rt\u00e9kben meg kell \u00e9rteni\u00fck ezt a kulcsfontoss\u00e1g\u00fa koncepci\u00f3t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>L\u00e9nyegess\u00e9g: P\u00e9nz\u00fcgyi koncepci\u00f3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Eredetileg az USA \u00e1ltal\u00e1nosan elfogadott sz\u00e1mviteli alapelvei a l\u00e9nyegess\u00e9get \u00fagy hat\u00e1rozt\u00e1k meg, mint \u201eolyan sz\u00e1mviteli alapelvet, amely szerint minden olyan elemet, amely \u00e9szszer\u0171en val\u00f3sz\u00edn\u0171, hogy befoly\u00e1solja a befektet\u0151k d\u00f6nt\u00e9shozatal\u00e1t, r\u00f6gz\u00edteni kell vagy r\u00e9szletesen be kell mutatni a v\u00e1llalat p\u00e9nz\u00fcgyi kimutat\u00e1saiban\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e1s szavakkal, a l\u00e9nyegess\u00e9g c\u00e9lja olyan sz\u00e1mviteli inform\u00e1ci\u00f3k azonos\u00edt\u00e1sa, amelyek hat\u00e1ssal lehetnek a v\u00e1llalat p\u00e9nz\u00fcgyi teljes\u00edtm\u00e9ny\u00e9re. Az inform\u00e1ci\u00f3 akkor v\u00e1lik l\u00e9nyegess\u00e9, ha t\u00fall\u00e9p egy bizonyos k\u00fcsz\u00f6b\u00f6t, amelyen t\u00fal a befektet\u0151k d\u00f6nt\u00e9sei befoly\u00e1solhat\u00f3k. Ez megk\u00f6veteli a v\u00e1llalatokt\u00f3l, hogy besz\u00e1moljanak a tev\u00e9kenys\u00e9g\u00fck szempontj\u00e1b\u00f3l legrelev\u00e1nsabb k\u00e9rd\u00e9sekr\u0151l, nevezetesen a l\u00e9nyegesnek min\u0151s\u00edtett t\u00e9m\u00e1kr\u00f3l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A fenntarthat\u00f3 fejl\u0151d\u00e9sben \u00e9rdekelt felek fokozatosan \u00e1tvett\u00e9k ezt a kulcsfontoss\u00e1g\u00fa koncepci\u00f3t, k\u00fcl\u00f6n\u00f6sen a Global Reporting Initiative (GRI) r\u00e9v\u00e9n. A v\u00e1llalatokon bel\u00fcl ez egy l\u00e9nyegess\u00e9gi m\u00e1trix form\u00e1j\u00e1ban val\u00f3sul meg, amely seg\u00edt azonos\u00edtani \u00e9s rangsorolni a probl\u00e9m\u00e1ikat a v\u00e1llalati t\u00e1rsadalmi felel\u0151ss\u00e9gv\u00e1llal\u00e1si (CSR) strat\u00e9gi\u00e1juk r\u00e9szek\u00e9nt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Mi az a dupla materialit\u00e1s?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A dupla materialit\u00e1s (double materiality) ma m\u00e1r elengedhetetlen fogalom a fenntarthat\u00f3s\u00e1g \u00e9s a v\u00e1llalati felel\u0151ss\u00e9gv\u00e1llal\u00e1s ter\u00fclet\u00e9n. De mi is ez pontosan?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Meghat\u00e1roz\u00e1s<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A dupla materialit\u00e1s ugyanazt a c\u00e9lt k\u00f6veti, mint a p\u00e9nz\u00fcgyi koncepci\u00f3: azonos\u00edtani a v\u00e1llalat azon kulcsfontoss\u00e1g\u00fa k\u00e9rd\u00e9seit, amelyek befoly\u00e1solhatj\u00e1k a p\u00e9nz\u00fcgyi \u00e9rdekelt felek d\u00f6nt\u00e9seit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez azonban egy teljesen m\u00e1s dimenzi\u00f3t vesz figyelembe. A kor\u00e1bban kiz\u00e1r\u00f3lag a p\u00e9nz\u00fcgyi teljes\u00edtm\u00e9nyre \u00f6sszpontos\u00edt\u00f3 jelent\u00e9st\u00e9teli gyakorlat a dupla materialit\u00e1s elve alapj\u00e1n most m\u00e1r integr\u00e1lja a t\u00e1rsadalmi \u00e9s k\u00f6rnyezeti k\u00e9rd\u00e9seket is. Ez lehet\u0151v\u00e9 teszi egy v\u00e1llalat teljes \u00e9rt\u00e9kl\u00e1nc\u00e1nak \u00e9s fenntarthat\u00f3s\u00e1gi teljes\u00edtm\u00e9ny\u00e9nek \u00e1tfog\u00f3 \u00e9rt\u00e9kel\u00e9s\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1llalatoknak a fenntarthat\u00f3s\u00e1gi jelent\u00e9seik sor\u00e1n k\u00e9t k\u00fcl\u00f6n\u00e1ll\u00f3, egym\u00e1st\u00f3l f\u00fcgg\u0151 szempontot kell figyelembe venni\u00fck: a p\u00e9nz\u00fcgyi l\u00e9nyegess\u00e9get \u00e9s a hat\u00e1s l\u00e9nyegess\u00e9g\u00e9t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>P\u00e9nz\u00fcgyi l\u00e9nyegess\u00e9g<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A p\u00e9nz\u00fcgyi l\u00e9nyegess\u00e9g vagy egyszer\u0171 l\u00e9nyegess\u00e9g olyan kock\u00e1zatokra \u00e9s lehet\u0151s\u00e9gekre utal, amelyek befoly\u00e1solj\u00e1k a v\u00e1llalkoz\u00e1s p\u00e9nz\u00fcgyi teljes\u00edtm\u00e9ny\u00e9t. Le\u00edrja a k\u00f6rnyezetnek a v\u00e1llalatra gyakorolt hat\u00e1s\u00e1t (k\u00edv\u00fclr\u0151l befel\u00e9). M\u00e1s sz\u00f3val, ez a perspekt\u00edva azt vizsg\u00e1lja, hogy a k\u00f6rnyezeti \u00e9s t\u00e1rsadalmi k\u00e9rd\u00e9sek hogyan befoly\u00e1solj\u00e1k a v\u00e1llalat p\u00e9nz\u00fcgyi teljes\u00edtm\u00e9ny\u00e9t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>A hat\u00e1s l\u00e9nyegess\u00e9ge<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A hat\u00e1s l\u00e9nyegess\u00e9ge, vagy nem p\u00e9nz\u00fcgyi t\u00e1rsadalmi-k\u00f6rnyezeti l\u00e9nyegess\u00e9g a v\u00e1llalat k\u00f6rnyezetre gyakorolt hat\u00e1s\u00e1ra (bel\u00fclr\u0151l kifel\u00e9) \u00f6sszpontos\u00edt. Pontosabban, ez a perspekt\u00edva a v\u00e1llalkoz\u00e1s tev\u00e9kenys\u00e9geinek a gazdas\u00e1gi, t\u00e1rsadalmi \u00e9s term\u00e9szeti k\u00f6rnyezetre gyakorolt negat\u00edv \u00e9s\/vagy pozit\u00edv hat\u00e1saira \u00f6sszpontos\u00edt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e9ld\u00e1ul egy gazdas\u00e1gi tev\u00e9kenys\u00e9g \u00fcvegh\u00e1zhat\u00e1s\u00fa g\u00e1zok kibocs\u00e1t\u00e1s\u00e1t eredm\u00e9nyezi, \u00edgy hozz\u00e1j\u00e1rul az \u00e9ghajlatv\u00e1ltoz\u00e1shoz. Hossz\u00fa t\u00e1von ez egy\u00e9b probl\u00e9m\u00e1khoz, p\u00e9ld\u00e1ul \u00e1rvizekhez, asz\u00e1lyokhoz, h\u0151hull\u00e1mokhoz stb. fog vezetni. Ezek az esem\u00e9nyek hat\u00e1ssal lehetnek a v\u00e1llalkoz\u00e1s finansz\u00edroz\u00e1s\u00e1ra, vagy nyersanyaghi\u00e1nyhoz, illetve az ell\u00e1t\u00e1si l\u00e1nc zavaraihoz vezethetnek. Ez szeml\u00e9lteti a kapcsolatot a hat\u00e1s l\u00e9nyegess\u00e9ge \u00e9s a p\u00e9nz\u00fcgyi l\u00e9nyegess\u00e9g k\u00f6z\u00f6tt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A kih\u00edv\u00e1s a v\u00e1llalat el\u0151tt \u00e1ll\u00f3 lehets\u00e9ges probl\u00e9m\u00e1k azonos\u00edt\u00e1sa, l\u00e9nyegess\u00e9g\u00fck felm\u00e9r\u00e9se \u00e9s a priorit\u00e1sok meghat\u00e1roz\u00e1sa. Az \u00f6sszes \u00e9rdekelt f\u00e9l sz\u00e1m\u00e1ra kiemelten fontosnak \u00edt\u00e9lt probl\u00e9m\u00e1kat ezut\u00e1n priorit\u00e1sk\u00e9nt kell kezelni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>CSRD: A dupla materialit\u00e1s elemz\u00e9s\u00e9nek keretrendszere<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kor\u00e1bban a v\u00e1llalatok viszonylag szabadon v\u00e1laszthatt\u00e1k meg a nyilv\u00e1noss\u00e1gra hozand\u00f3 inform\u00e1ci\u00f3kat \u00e9s a jelent\u00e9st\u00e9teli gyakorlatukban alkalmazott m\u00f3dszertant. A CSRD c\u00e9lja, hogy jobban szab\u00e1lyozza a v\u00e1llalatok nem p\u00e9nz\u00fcgyi jelent\u00e9st\u00e9tel\u00e9t az\u00e1ltal, hogy meghat\u00e1rozza a dupla materialit\u00e1s elemz\u00e9s\u00e9nek elv\u00e9gz\u00e9s\u00e9re vonatkoz\u00f3 speci\u00e1lis szab\u00e1lyoz\u00e1si keretet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Fenntarthat\u00f3s\u00e1gi szabv\u00e1nyok (ESRS)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A dupla materialit\u00e1s \u00e9rt\u00e9kel\u00e9si folyamata sor\u00e1n a v\u00e1llalatok az eur\u00f3pai fenntarthat\u00f3s\u00e1gi jelent\u00e9si szabv\u00e1nyokra (ESRS) t\u00e1maszkodnak. Ezek a szabv\u00e1nyok meghat\u00e1rozz\u00e1k azokat az inform\u00e1ci\u00f3kat, amelyeket a v\u00e1llalatoknak meg kell adniuk. T\u00e9m\u00e1kra \u00e9s alt\u00e9m\u00e1kra bontva az \u00e9ghajlatv\u00e1ltoz\u00e1ssal, a k\u00f6rnyezetszennyez\u00e9ssel, az emberi er\u0151forr\u00e1sokkal, a v\u00e9gfelhaszn\u00e1l\u00f3kkal, az \u00fczleti magatart\u00e1ssal \u00e9s m\u00e9g sok m\u00e1ssal foglalkoznak. Ez seg\u00edt a v\u00e1llalatoknak azonos\u00edtani a megv\u00e1laszoland\u00f3 t\u00e9m\u00e1kat, meghat\u00e1rozni elemz\u00e9s\u00fck hat\u00f3k\u00f6r\u00e9t, \u00e9s egy\u00e9rtelm\u0171 c\u00e9lokat t\u0171zni ki maguk el\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Az \u00e9rintettek bevon\u00e1sa<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1llalatoknak azonos\u00edtaniuk kell a tev\u00e9kenys\u00e9g\u00fck \u00e1ltal \u00e9rintett bels\u0151 \u00e9s k\u00fcls\u0151 \u00e9rintetteket. Szint\u00e9n el\u0151ny\u00f6s, ha kollekt\u00edv m\u0171helymunka, egy\u00e9ni interj\u00fak, k\u00e9rd\u0151\u00edvek stb. r\u00e9v\u00e9n konzult\u00e1l vel\u00fck. B\u00e1r ez a CSRD \u00e9rtelm\u00e9ben nem k\u00f6telez\u0151, tov\u00e1bbra is aj\u00e1nlott. Ez mag\u00e1ban foglalhatja azokat az \u00e9rdekelt feleket, akik \u00e9rintettek, potenci\u00e1lisan \u00e9rintettek \u00e9s\/vagy tan\u00faskodni tudnak a v\u00e1llalkoz\u00e1s tev\u00e9kenys\u00e9geinek k\u00f6vetkezm\u00e9nyeir\u0151l.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Form\u00e1tum kiv\u00e1laszt\u00e1sa<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1llalatok tetsz\u00e9s szerint bemutathatj\u00e1k dupla materialit\u00e1s elemz\u00e9s\u00fck eredm\u00e9ny\u00e9t. A dupla materialit\u00e1s m\u00e1trix alkalmaz\u00e1sa azonban k\u00fcl\u00f6n\u00f6sen elterjedt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A CSRD megk\u00f6veteli, hogy minden v\u00e1llalkoz\u00e1s saj\u00e1t dupla materialit\u00e1s elemz\u00e9st v\u00e9gezzen ezen \u00e1ltal\u00e1nos elvek ment\u00e9n, \u00e9s alkalmazza azt a saj\u00e1t val\u00f3s\u00e1g\u00e1hoz, azaz tev\u00e9kenys\u00e9gi \u00e1gazat\u00e1hoz, m\u00e9ret\u00e9hez \u00e9s \u00fczleti modellj\u00e9hez.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>A CSRD megval\u00f3s\u00edt\u00e1s\u00e1nak jelenlegi \u00e1llapota<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Baker Tilly, a sz\u00e1mviteli \u00e9s \u00fczleti tan\u00e1csad\u00f3 c\u00e9gek h\u00e1l\u00f3zata, a t\u00e9m\u00e1ban k\u00e9sz\u00fclt leg\u00fajabb tanulm\u00e1ny\u00e1ban az EU-ir\u00e1nyelv \u00e1ltal \u00e9rintett szervezetek a dupla materialit\u00e1s \u00e9rt\u00e9kel\u00e9s\u00e9t nevezik meg f\u0151 kih\u00edv\u00e1sk\u00e9nt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cdme n\u00e9h\u00e1ny kulcsfontoss\u00e1g\u00fa adat:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>A v\u00e1llalatok 16%-a v\u00e9gzett m\u00e1r dupla materialit\u00e1s elemz\u00e9st;<\/li><li>A v\u00e1laszad\u00f3k 31%-a jelezte, hogy soha nem k\u00e9sz\u00edtett elemz\u00e9st CSR-kock\u00e1zatair\u00f3l;<\/li><li>56%-uk \u00e1ll\u00edtja, hogy soha nem vont\u00e1k be az \u00e9rintetteket az ESG-probl\u00e9m\u00e1k l\u00e9nyegess\u00e9g\u00e9nek \u00e9rt\u00e9kel\u00e9s\u00e9be.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A CSRD \u00e9rtelm\u00e9ben a dupla materialit\u00e1s ma m\u00e1r a fenntarthat\u00f3s\u00e1gi jelent\u00e9sek sarokk\u00f6ve, \u00edgy az ugyanolyan robusztus \u00e9s ig\u00e9nyes, mint a p\u00e9nz\u00fcgyi jelent\u00e9sek. A kih\u00edv\u00e1s az, hogy ezt az elemz\u00e9st hat\u00e9konyan \u00e9s megfelel\u0151 m\u00f3don v\u00e9gezz\u00fck el, mik\u00f6zben a v\u00e1llalat strat\u00e9giai d\u00f6nt\u00e9seinek ir\u00e1ny\u00edt\u00e1s\u00e1ra is felhaszn\u00e1ljuk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez megnyitja az utat a v\u00e1llalatokhoz \u00e9s a j\u00f6v\u0151beni kih\u00edv\u00e1sokhoz igazod\u00f3 jelent\u00e9st\u00e9teli strat\u00e9gi\u00e1hoz. A szervezetek \u00edgy tudnak megfelelni a szab\u00e1lyoz\u00f3k \u00e9s \u00e9rintettjeik n\u00f6vekv\u0151 elv\u00e1r\u00e1sainak, valamint megragadj\u00e1k a lehet\u0151s\u00e9geket az innov\u00e1ci\u00f3ra, a kock\u00e1zatok cs\u00f6kkent\u00e9s\u00e9re \u00e9s a fenntarthat\u00f3 \u00e9rt\u00e9kteremt\u00e9sre.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/www.manutan.hu\/blog\/tarsadalmi-felelossegvallalas-a-sikeres-csr-strategiahoz-szukseges-szempontok\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"has-inline-color has-primary-color\">T\u00f6ltse le a sikeres CSR-strat\u00e9gi\u00e1hoz sz\u00fcks\u00e9ges szempontokr\u00f3l sz\u00f3l\u00f3 ingyenes tanulm\u00e1nyunkat!<\/span><\/a><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>A dupla materialit\u00e1s ma m\u00e1r elengedhetetlen fogalom a fenntarthat\u00f3s\u00e1g \u00e9s a v\u00e1llalati felel\u0151ss\u00e9gv\u00e1llal\u00e1s ter\u00fclet\u00e9n. De mi is ez pontosan?<\/p>\n","protected":false},"author":7,"featured_media":3921,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[15,17,18],"tags":[100,102,117,164,180],"class_list":["post-3918","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-szakertok-tanacsai","category-tippek-es-utmutatok","category-trendek","tag-csr","tag-csrd","tag-dma","tag-esg","tag-fenntarthatosag"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"A dupla materialit\u00e1s ma m\u00e1r elengedhetetlen fogalom a fenntarthat\u00f3s\u00e1g \u00e9s a v\u00e1llalati felel\u0151ss\u00e9gv\u00e1llal\u00e1s ter\u00fclet\u00e9n. 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