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With advancing sustainability trends, independent certification bodies provide major listed corporations with ESG ratings on the sustainability of their operations. The ESG certification requires transparency with regard to sustainability and the issuance of a standardised sustainability report containing detailed annual ESG data.
In Hungary, the Budapest Stock Exchange (BÉT) recommends in its ESG guide that all issuers publish their sustainability reports on an annual basis starting from 2023 (for the year 2022). Furthermore, “advanced” issuers are recommended to have their reports audited as well.
Besides listed corporations, non-listed corporations are also finding it increasingly important, for reputational reasons, to be able to provide authentic information to their stakeholders by means of their annual sustainability reports.
Partner, PwC Hungary
Partner | Sustainable Financial Services, PwC Hungary
Partner | ESG Assurance Services, PwC Hungary
Senior Manager | ESG strategy, PwC Hungary