{"id":2184,"date":"2023-12-04T12:13:15","date_gmt":"2023-12-04T12:13:15","guid":{"rendered":"https:\/\/energetika.winergy.hu\/?page_id=2184"},"modified":"2025-09-09T07:16:17","modified_gmt":"2025-09-09T07:16:17","slug":"esg-environmental-social-and-governance","status":"publish","type":"page","link":"https:\/\/energetika.winergy.hu\/en\/szolgaltatasok\/esg-environmental-social-and-governance\/","title":{"rendered":"ESG &#8211; Environmental, Social, and Governance"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; next_background_color=&#8221;#ffffff&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/energetika.winergy.hu\/wp-content\/uploads\/2021\/06\/hatter-zold.png&#8221; bottom_divider_style=&#8221;arrow&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#ffffff&#8221; header_font=&#8221;|||on|||||&#8221; header_text_color=&#8221;#31849b&#8221; header_font_size=&#8221;50px&#8221; header_line_height=&#8221;1.4em&#8221; custom_margin=&#8221;||25px||false|false&#8221; header_font_size_tablet=&#8221;35px&#8221; header_font_size_phone=&#8221;30px&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1 style=\"text-align: center;\"><strong>Implementation and Operation of ESG Systems<\/strong><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; 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background_color__hover=&#8221;#c6c6c6&#8243; background_enable_color__hover=&#8221;on&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; transform_translate__hover=&#8221;0px|-25px&#8221;]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #666666;\"><a href=\"mailto:info@winergy.hu\" style=\"color: #666666;\">info@winergy.hu<\/a><\/span><\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;IRODA:&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe01d;||divi||400&#8243; icon_color=&#8221;#8dc63f&#8221; icon_placement=&#8221;left&#8221; image_icon_width=&#8221;45px&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; header_font_size=&#8221;20px&#8221; body_font_size=&#8221;22px&#8221; animation_style=&#8221;fade&#8221; link_option_url=&#8221;https:\/\/maps.app.goo.gl\/TC5PmoetUtoXHcin9&#8243; link_option_url_new_window=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover=&#8221;0px|-25px&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; background__hover_enabled=&#8221;off|desktop&#8221;]<\/p>\n<p><span>1034 Budapest, B\u00e9csi \u00fat 100.<\/span><\/p>\n<p>[\/et_pb_blurb][et_pb_text _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: center;\" class=\"translation-block\">OUR SERVICE IS AVAILABLE NATIONWIDE,\nWE OPERATE WITH FULL COVERAGE!<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; 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background__hover_enabled=&#8221;off|desktop&#8221;]<\/p>\n<p><a href=\"tel:+36309816267\"><span>+36-30-981-62-67<\/span><\/a><\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;14px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider color=&#8221;#8dc63f&#8221; divider_weight=&#8221;2px&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#FFFFFF&#8221; background_color_gradient_direction=&#8221;90deg&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; z_index=&#8221;10&#8243; custom_margin=&#8221;0px||30px||false|false&#8221; custom_padding=&#8221;0px|0px|0px|0px|false|false&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_slide=&#8221;4%&#8221; border_radii=&#8221;on|15px|15px|15px|15px&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_vertical=&#8221;58px&#8221; box_shadow_blur=&#8221;58px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.1)&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_heading title=&#8221;K\u00c9RJEN AJ\u00c1NLATOT MOST!&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|800|||on|||#8dc63f|solid&#8221; title_text_align=&#8221;center&#8221; title_text_color=&#8221;#8dc63f&#8221; title_font_size=&#8221;42px&#8221; custom_padding=&#8221;30px|30px||30px|false|true&#8221; animation_style=&#8221;slide&#8221; animation_duration=&#8221;1500ms&#8221; animation_speed_curve=&#8221;ease&#8221; animation_repeat=&#8221;loop&#8221; title_font_size_tablet=&#8221;42px&#8221; title_font_size_phone=&#8221;32px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_text ul_type=&#8221;circle&#8221; content_tablet=&#8221;<\/p>\n<p style=\"%22text-align:\" justify;%22><span>The <\/span><strong><span style=\"%22color:\" #8dc63f;%22>energy division<\/span><\/strong><span> of WINERGY Kft. is an independent energy consulting service provider.<\/span><span><\/span><\/p>\n<p style=\"%22text-align:\" justify;%22><span><\/span><\/p>\n<ul>\n<li style=\"%22list-style-type:\" none;%22>\n<ul>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG rendszer bevezet\u00e9se<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG rendszer fenntart\u00e1sa<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22>ESG systems <strong style=\"%22color:\" #8dc63f;%22>expert services<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22>ESG systems <strong style=\"%22color:\" #8dc63f;%22>awareness-raising and training<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Preparation of materiality matrix<\/strong> for ESG systems<\/li>\n<li style=\"%22text-align:\" justify;%22>ESG Systems <strong style=\"%22color:\" #8dc63f;%22>process planning<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22>Functional <strong style=\"%22color:\" #8dc63f;%22>integration and coordination<\/strong>, and assignment of responsibilities<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Development of internal regulations<\/strong> (policies, procedures)<\/li>\n<li style=\"%22text-align:\" justify;%22>Value chain-based <strong style=\"%22color:\" #8dc63f;%22>assessments and indicator analysis<\/strong> (internal and external)<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Data collection and monitoring process<\/strong> development<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Process efficiency improvement<\/strong> based on Lean and Green principles, preparation of functional action plans<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG besz\u00e1mol\u00f3 beny\u00fajt\u00e1sa<\/strong> (annually)<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Preparation of sustainability reports<\/strong> (annually)<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG strat\u00e9giai integr\u00e1ci\u00f3<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22>Full <strong style=\"%22color:\" #8dc63f;%22>legal<\/strong> and <strong style=\"%22color:\" #8dc63f;%22>sustainability compliance<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG b\u00edrs\u00e1g elker\u00fcl\u00e9se<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG compliance, jogszab\u00e1lyi megfelel\u00e9s<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&#8221; content_phone=&#8221;<\/p>\n<p style=\"%22text-align:\" justify;%22><span>The <\/span><strong><span style=\"%22color:\" #8dc63f;%22>energy division<\/span><\/strong><span> of WINERGY Kft. is an independent energy consulting service provider.<\/span><span><\/span><\/p>\n<p style=\"%22text-align:\" justify;%22><span><\/span><\/p>\n<ul>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG rendszer bevezet\u00e9se<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG rendszer fenntart\u00e1sa<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22>ESG systems <strong style=\"%22color:\" #8dc63f;%22>expert services<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22>ESG systems <strong style=\"%22color:\" #8dc63f;%22>awareness-raising and training<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Preparation of materiality matrix<\/strong> for ESG systems<\/li>\n<li style=\"%22text-align:\" justify;%22>ESG Systems <strong style=\"%22color:\" #8dc63f;%22>process planning<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22>Functional <strong style=\"%22color:\" #8dc63f;%22>integration and coordination<\/strong>, and assignment of responsibilities<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Development of internal regulations<\/strong> (policies, procedures)<\/li>\n<li style=\"%22text-align:\" justify;%22>Value chain-based <strong style=\"%22color:\" #8dc63f;%22>assessments and indicator analysis<\/strong> (internal and external)<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Data collection and monitoring process<\/strong> development<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Process efficiency improvement<\/strong> based on Lean and Green principles, preparation of functional action plans<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG besz\u00e1mol\u00f3 beny\u00fajt\u00e1sa<\/strong> (annually)<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>Preparation of sustainability reports<\/strong> (annually)<\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG strat\u00e9giai integr\u00e1ci\u00f3<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22>Full <strong style=\"%22color:\" #8dc63f;%22>legal<\/strong> and <strong style=\"%22color:\" #8dc63f;%22>sustainability compliance<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG b\u00edrs\u00e1g elker\u00fcl\u00e9se<\/strong><\/li>\n<li style=\"%22text-align:\" justify;%22><strong style=\"%22color:\" #8dc63f;%22>ESG compliance, jogszab\u00e1lyi megfelel\u00e9s<\/strong><\/li>\n<\/ul>\n<p>&#8221; content_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;2em&#8221; ul_font=&#8221;||||||||&#8221; ul_text_align=&#8221;justify&#8221; ul_line_height=&#8221;2.4em&#8221; header_2_font_size=&#8221;24px&#8221; header_3_text_color=&#8221;#8dc63f&#8221; header_3_line_height=&#8221;1.3em&#8221; custom_padding=&#8221;30px|30px|0px|30px|false|false&#8221; border_radii=&#8221;on|0vw|0vw|0vw|0vw&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span>The\u00a0<\/span><strong><span style=\"color: #8dc63f;\">energy division<\/span><\/strong><span> of WINERGY Kft. is an independent energy consulting service provider.<\/span><span><\/span><\/p>\n<p style=\"text-align: justify;\">What do we do?<span><\/span><\/p>\n<p style=\"text-align: justify;\"><span><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"text-align: left;\">ESG systems<strong style=\"color: #8dc63f;\"> implementation<\/strong><\/li>\n<li style=\"text-align: left;\">ESG systems<strong style=\"color: #8dc63f;\"> maintenance<\/strong><\/li>\n<li style=\"text-align: left;\">ESG systems <strong style=\"color: #8dc63f;\">expert services<\/strong><\/li>\n<li style=\"text-align: left;\">ESG systems <strong style=\"color: #8dc63f;\">awareness-raising and training<\/strong><\/li>\n<li style=\"text-align: left;\"><strong style=\"color: #8dc63f;\">Preparation of materiality matrix<\/strong> for ESG systems<\/li>\n<li style=\"text-align: left;\">ESG Systems <strong style=\"color: #8dc63f;\">process planning<\/strong><\/li>\n<li style=\"text-align: left;\">Functional <strong style=\"color: #8dc63f;\">integration and coordination<\/strong>, and assignment of responsibilities<\/li>\n<li style=\"text-align: left;\"><strong style=\"color: #8dc63f;\">Development of internal regulations<\/strong> (policies, procedures)<\/li>\n<li style=\"text-align: left;\">Value chain-based <strong style=\"color: #8dc63f;\">assessments and indicator analysis<\/strong> (internal and external)<\/li>\n<li style=\"text-align: left;\"><strong style=\"color: #8dc63f;\">Data collection and monitoring process<\/strong> development<\/li>\n<li style=\"text-align: left;\"><strong style=\"color: #8dc63f;\">Process efficiency improvement<\/strong> based on Lean and Green principles, preparation of functional action plans<\/li>\n<li style=\"text-align: left;\">ESG<strong style=\"color: #8dc63f;\"> report submission<\/strong> (annually)<\/li>\n<li style=\"text-align: left;\"><strong style=\"color: #8dc63f;\">Preparation of sustainability reports<\/strong> (annually)<\/li>\n<li style=\"text-align: left;\">ESG<strong style=\"color: #8dc63f;\"> strategic integration<\/strong><\/li>\n<li style=\"text-align: left;\">Full <strong style=\"color: #8dc63f;\">legal<\/strong> and <strong style=\"color: #8dc63f;\">sustainability compliance<\/strong><\/li>\n<li style=\"text-align: left;\">ESG<strong style=\"color: #8dc63f;\"> penalty avoidance<\/strong><\/li>\n<li style=\"text-align: left;\">ESG<strong style=\"color: #8dc63f;\"> compliance and regulatory adherence<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_image src=&#8221;http:\/\/energetika.winergy.hu\/wp-content\/uploads\/2023\/12\/esg.jpg&#8221; 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_builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row make_equal=&#8221;on&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||10px||false|false&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_css_main_element=&#8221;margin: auto;&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_heading title=&#8221;Mi\u00e9rt sz\u00fcks\u00e9ges az ESG rendszer?&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|600|||||||&#8221; title_text_align=&#8221;left&#8221; title_text_color=&#8221;#8dc63f&#8221; title_font_size=&#8221;40px&#8221; custom_padding=&#8221;|0px||0px|true|true&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text ul_item_indent=&#8221;50px&#8221; ol_item_indent=&#8221;22px&#8221; content_tablet=&#8221;<\/p>\n<p style=\"%22text-align:\" justify;%22>Expected ESG Law Requirements (Effective from January 1, 2024) The law will apply to entities headquartered in Hungary, specifically:<\/p>\n<p style=\"%22text-align:\" justify;%22><span style=\"%22color:\" #8dc63f;%22><strong>a)<\/strong><\/span> Large companies of public interest that, in the fiscal year preceding the business year, met any two of the following three criteria at the balance sheet date:<\/p>\n<ol>\n<li style=\"%22list-style-type:\" none;%22>\n<ol>\n<li>A balance sheet total exceeding 10 billion HUF,<\/li>\n<li>Net annual revenue exceeding 20 billion HUF,<\/li>\n<li>An average of over 500 employees.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"%22text-align:\" justify;%22><span style=\"%22color:\" #8dc63f;%22><strong>b)<\/strong><\/span> Large companies that, in the fiscal year preceding the business year, met any two of the following three criteria at the balance sheet date:<\/p>\n<ol>\n<li style=\"%22list-style-type:\" none;%22>\n<ol style=\"%22text-align:\" justify;%22>\n<li>A balance sheet total exceeding 10 billion HUF,<\/li>\n<li>Net annual revenue exceeding 20 billion HUF,<\/li>\n<li>An average of over 250 employees.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"%22text-align:\" justify;%22><span style=\"%22color:\" #8dc63f;%22><strong>c)<\/strong><\/span> Public-interest small and medium enterprises.<\/p>\n<p>&#8221; content_phone=&#8221;<\/p>\n<p style=\"%22text-align:\" justify;%22>Expected ESG Law Requirements (Effective from January 1, 2024) The law will apply to entities headquartered in Hungary, specifically:<\/p>\n<p style=\"%22text-align:\" justify;%22><span style=\"%22color:\" #8dc63f;%22><strong>a)<\/strong><\/span> Large companies of public interest that, in the fiscal year preceding the business year, met any two of the following three criteria at the balance sheet date:<\/p>\n<ol>\n<li>a m\u00e9rlegf\u0151\u00f6sszeg a<br \/>10 000 milli\u00f3 forintot,<\/li>\n<li>az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel a<br \/>20 000 milli\u00f3 forintot,<\/li>\n<li>An average of over 500 employees.<\/li>\n<\/ol>\n<p style=\"%22text-align:\" justify;%22><span style=\"%22color:\" #8dc63f;%22><strong>b)<\/strong><\/span> Large companies that, in the fiscal year preceding the business year, met any two of the following three criteria at the balance sheet date:<\/p>\n<ol style=\"%22text-align:\" justify;%22>\n<li>a m\u00e9rlegf\u0151\u00f6sszeg a<br \/>10 000 milli\u00f3 forintot,<\/li>\n<li>az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel a<br \/>20 000 milli\u00f3 forintot,<\/li>\n<li>An average of over 250 employees.<\/li>\n<\/ol>\n<p style=\"%22text-align:\" justify;%22><span style=\"%22color:\" #8dc63f;%22><strong>c)<\/strong><\/span> Public-interest small and medium enterprises.<\/p>\n<p>&#8221; content_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;1.5em&#8221; ul_font=&#8221;|600|||||||&#8221; ol_font=&#8221;||||||||&#8221; ol_line_height=&#8221;1.5em&#8221; header_2_text_color=&#8221;#8dc63f&#8221; header_2_font_size=&#8221;24px&#8221; header_2_line_height=&#8221;1.3em&#8221; header_3_text_color=&#8221;#8dc63f&#8221; header_3_line_height=&#8221;1.3em&#8221; border_radii=&#8221;on|0vw|0vw|0vw|0vw&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: justify;\">Expected ESG Law Requirements (Effective from January 1, 2024) The law will apply to entities headquartered in Hungary, specifically:<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #8dc63f;\"><strong>a)<\/strong><\/span> Large companies of public interest that, in the fiscal year preceding the business year, met any two of the following three criteria at the balance sheet date:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>A balance sheet total exceeding 10 billion HUF,<\/li>\n<li>Net annual revenue exceeding 20 billion HUF,<\/li>\n<li>An average of over 500 employees.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"color: #8dc63f;\"><strong>b)<\/strong><\/span> Large companies that, in the fiscal year preceding the business year, met any two of the following three criteria at the balance sheet date:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>A balance sheet total exceeding 10 billion HUF,<\/li>\n<li>Net annual revenue exceeding 20 billion HUF,<\/li>\n<li>An average of over 250 employees.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"color: #8dc63f;\"><strong>c)<\/strong><\/span> Public-interest small and medium enterprises.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.23.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.23.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text ul_item_indent=&#8221;50px&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;1.5em&#8221; header_2_text_color=&#8221;#8dc63f&#8221; header_2_font_size=&#8221;40px&#8221; header_2_line_height=&#8221;1.3em&#8221; header_3_text_color=&#8221;#8dc63f&#8221; header_3_line_height=&#8221;1.3em&#8221; custom_margin=&#8221;||||false|false&#8221; border_radii=&#8221;on|0vw|0vw|0vw|0vw&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2 align=\"justify\" style=\"text-align: center;\"><strong>Key ESG Criteria:<\/strong><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;4&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; transform_translate_linked__hover=&#8221;off&#8221; border_radii=&#8221;off||||&#8221; global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; transform_translate__hover=&#8221;0px|-30px&#8221;][et_pb_image src=&#8221;https:\/\/energetika.winergy.hu\/wp-content\/uploads\/2023\/12\/level_ikon.png&#8221; title_text=&#8221;level_ikon&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.23.1&#8243; _module_preset=&#8221;default&#8221; custom_css_main_element=&#8221;width:120px;&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text ul_item_indent=&#8221;50px&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;1.5em&#8221; header_2_text_color=&#8221;#8dc63f&#8221; header_2_font_size=&#8221;24px&#8221; header_2_line_height=&#8221;1.3em&#8221; header_3_text_color=&#8221;#8dc63f&#8221; header_3_line_height=&#8221;1.3em&#8221; background_color=&#8221;#dcf2ba&#8221; min_height_tablet=&#8221;&#8221; min_height_phone=&#8221;435px&#8221; min_height_last_edited=&#8221;on|phone&#8221; height=&#8221;500px&#8221; height_tablet=&#8221;270px&#8221; height_phone=&#8221;435px&#8221; height_last_edited=&#8221;on|desktop&#8221; custom_margin=&#8221;||||true|false&#8221; custom_padding=&#8221;40px|20px|40px|20px|false|true&#8221; custom_css_main_element=&#8221;clip-path: polygon(85% 0, 100% 10%, 100% 100%, 15% 100%, 0 90%, 0 0);&#8221; border_radii=&#8221;on|0vw|0vw|0vw|0vw&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: center;\" class=\"translation-block\">Environmental Factors:<\/p>\n<p style=\"text-align: justify;\" class=\"translation-block\">This includes emissions such as greenhouse gases, air, water, and soil pollution, as well as topics like recycling and resource usage. Additionally, land use issues, such as deforestation and biodiversity, also fall under the environmental pillar.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; transform_translate_linked__hover=&#8221;off&#8221; border_radii=&#8221;off||||&#8221; global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|desktop&#8221; transform_translate__hover_enabled=&#8221;on|hover&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; transform_translate__hover=&#8221;0px|-30px&#8221;][et_pb_image src=&#8221;https:\/\/energetika.winergy.hu\/wp-content\/uploads\/2023\/12\/emberek_ikon.png&#8221; title_text=&#8221;emberek_ikon&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.23.1&#8243; _module_preset=&#8221;default&#8221; custom_css_main_element=&#8221;width:120px;&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text ul_item_indent=&#8221;50px&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;1.5em&#8221; header_2_text_color=&#8221;#8dc63f&#8221; header_2_font_size=&#8221;24px&#8221; header_2_line_height=&#8221;1.3em&#8221; header_3_text_color=&#8221;#8dc63f&#8221; header_3_line_height=&#8221;1.3em&#8221; background_color=&#8221;#dcf2ba&#8221; min_height_tablet=&#8221;&#8221; min_height_phone=&#8221;440px&#8221; min_height_last_edited=&#8221;on|phone&#8221; height=&#8221;500px&#8221; height_tablet=&#8221;270px&#8221; height_phone=&#8221;440px&#8221; height_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;||||true|false&#8221; custom_padding=&#8221;40px|20px|40px|20px|false|true&#8221; custom_css_main_element=&#8221;clip-path: polygon(85% 0, 100% 10%, 100% 100%, 15% 100%, 0 90%, 0 0);&#8221; border_radii=&#8221;on|0vw|0vw|0vw|0vw&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: center;\" class=\"translation-block\">Social Factors<\/p>\n<p style=\"text-align: justify;\">Encompasses internal aspects like employee development, health, working conditions, as well as external elements such as product safety and client relations.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; transform_translate_linked__hover=&#8221;off&#8221; border_radii=&#8221;off||||&#8221; global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; 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Mivel foglalkozunk? 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