Sustainability Reporting

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Sustainability Reporting

Sustainability reporting has evolved beyond a purely regulatory obligation and is now a key source of information for banks, investors, customers, business partners, and other stakeholders. There is a growing expectation for reliable, structured, and verifiable ESG data.

Whether your company is subject to mandatory reporting requirements or preparing voluntary basis, high-quality sustainability data can strengthen stakeholder confidence and support more informed business decisions.

How can BDO help?

We support our clients throughout the entire sustainability reporting journey—from defining the reporting framework and establishing governance and data collection processes, to preparing the sustainability report and assisting with its publication.

Our objective is to help companies build sustainability reporting processes that are not only compliant, but also transparent, auditable, and capable of supporting long-term business value.

Our services include:
  • Scoping and applicability assessment of the CSRD, ESRS, the Hungarian ESG Act, voluntary frameworks, and stakeholder expectations.
  • Gap analysis to identify existing data, processes, and areas for improvement.
  • Double materiality assessment (DMA) and prioritisation of ESG topics.
  • Establishment of governance structures, roles and responsibilities, data management processes, and internal controls.
  • Preparation of the sustainability report or ESG disclosures.
  • Assurance readiness and support during external assurance or certification processes, where required.

Our Sustainability Reporting Services

Comprehensive support across the sustainability reporting lifecycle - from establishing robust data management and governance frameworks to report preparation and public disclosure.

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CSRD / ESRS Regulatory Compliance

The Corporate Sustainability Reporting Directive (CSRD; Directive (EU) 2022/2464) has fundamentally transformed corporate sustainability reporting in the European Union,  placing ESG disclosures on a level comparable to financial reporting.

Companies within scope are required to prepare sustainability statements in accordance with the European Sustainability Reporting Standards (ESRS).

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Hungarian ESG Regulatory Compliance

The Hungarian ESG Act (Act CVIII of 2023) introduces sustainability reporting and due diligence obligations for companies within its scope.

The regulation requires companies to identify, assess, and manage sustainability-related risks across their own operations and their value chains, while implementing appropriate prevention and mitigation measures.

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Voluntary Sustainability Reporting

Voluntary sustainability reporting is becoming an increasingly valuable business tool for companies not yet subject to mandatory requirements.

Banks, investors, customers, large corporate partnersincreasingly request reliable ESG information. A well-prepared voluntary report can improve market credibility, strengthen stakeholder confidence, and enhance competitiveness.

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If you have any questions about our services, contact us!

Veisz Ákos

Ákos Veisz

ESG Advisory | Managing Director
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