| Popis: |
To demonstrate that companies are operating in a sustainable way, in line with the European Green Deal and the Taxonomy Regulation, some companies have already produced sustainability reports. Agricultural companies should also be prepared for this reporting obligation, which can cause considerable difficulties for farmers, so it is assumed that this is not yet common practice. In this research, the sustainability reporting practices of agricultural and forestry companies in Hungary were assessed and analysed. The research sought to find out what the current reporting practices of these companies are and how prepared they are for future regulation. In this paper, the information provided by companies on their websites and after personal contact was analysed using content analysis. The qualitative information gathered was quantified using a scoring method. For evaluating the data, descriptive statistics and pairwise correlation coefficients were applied. It is concluded that although forestry companies publish some level of information and pay more attention to the disclosure of this type of information than agricultural companies, there is a slight gap in both sectors. Moreover, almost a fifth of agricultural companies do not have any information on their websites. This is likely to change in the future, as the sustainability reporting legislation will broaden the range of companies that are required to report, so improvements in this field are expected. |
