Az ESG S pillérének újragondolása
A vállalati társadalmi felelősségvállalás vállalati és uniós kontextusban
Copyright (c) 2026 Fási Csaba
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Absztrakt
Ez a tanulmány a vállalati társadalmi felelősségvállalás (CSR) szerepét vizsgálja az ESG (környezeti, társadalmi, irányítási) keretrendszeren belül, különös tekintettel a társadalmi („S”) dimenzióra és annak uniós szabályozási kontextusára. A kutatás központi kérdése, hogy az ESG társadalmi aspektusa hogyan válhat a vállalati stratégia szerves részévé, és milyen szabályozási eszközök ösztönzik a társadalmilag felelős működést az EU-ban. Míg a környezetvédelmi dimenzió fejlődése előrehaladottabb, a társadalmi dimenzió egyre hangsúlyosabbá válik, különösen a 2014/95/EU irányelv és a CSRD révén. A kutatás célja annak feltárása, hogy milyen mechanizmusokon keresztül integrálható a CSR a vállalatok mindennapi működésébe, és hogy ezek a gyakorlatok hogyan befolyásolják a vállalatok piaci pozícióját és társadalmi elfogadottságát. A tanulmány kvalitatív módszereket, jogi és szakirodalmi elemzést alkalmaz, kiemelve a munkavállalói jólét, a közösségi kapcsolatok és az átlátható jelentéstétel fontosságát. Az eredmények azt mutatják, hogy a társadalmi szempontok beépítése a kötelező jelentéstételbe nemcsak etikai, hanem gazdasági kötelesség is. A vállalati társadalmi teljesítmény hatással van a hitelkockázatra, a befektetői döntésekre és a társadalmi bizalomra. A tanulmány hozzájárul a CSR és az ESG közötti kapcsolat mélyebb megértéséhez, valamint a fenntartható és befogadó gazdaság előmozdításához.
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Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector
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