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data-elementor-type="wp-page" data-elementor-id="317558" class="elementor elementor-317558"> <section class="elementor-section elementor-top-section elementor-element elementor-element-d9b2230 elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="d9b2230" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-48c85b3" data-id="48c85b3" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <section class="elementor-section elementor-inner-section elementor-element elementor-element-c19ede8 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="c19ede8" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-0b85460" data-id="0b85460" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-c625884 elementor-widget elementor-widget-image" data-id="c625884" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img fetchpriority="high" decoding="async" width="300" height="424" src="https://jogaszvilag.hu/wp-content/uploads/sites/2/2023/09/ESG_borito.jpg" class="attachment-large size-large wp-image-317560" alt="ESG folyóirat" srcset="https://jogaszvilag.hu/wp-content/uploads/sites/2/2023/09/ESG_borito.jpg 300w, https://jogaszvilag.hu/wp-content/uploads/sites/2/2023/09/ESG_borito-250x353.jpg 250w, https://jogaszvilag.hu/wp-content/uploads/sites/2/2023/09/ESG_borito-120x170.jpg 120w" sizes="(max-width: 300px) 100vw, 300px" /> </div> </div> <div class="elementor-element elementor-element-e102284 elementor-widget elementor-widget-text-editor" data-id="e102284" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <a class="callToAction" href="https://shop.wolterskluwer.hu/termek-reszletek/jog/egyeb-jog/esg-online-szakfolyoirat.p2008/NSO1395.v9545" target="_blank" rel="noopener noreferrer">Rendelje meg a ESG Online-t itt</a> <p class="about-link"><a class="solidCallToAction" href="https://uj.jogtar.hu/#startpg/db/701/id/startmsg_esg_ng.html" target="_blank" rel="noopener noreferrer">Olvassa az ESG online-t a Jogtáron</a></p> </div> </div> </div> </div> </div> </section> </div> </div> <div class="elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-0cc8a77" data-id="0cc8a77" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-5732437 elementor-widget elementor-widget-text-editor" data-id="5732437" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>Az ESG Online negyedévente megjelenő szakfolyóirat elhozza Önnek a legfrissebb és legátfogóbb tudást az <strong>ESG (környezeti, társadalmi és irányítási)</strong> területén. Félévente megjelenő szaklapunk gyakorlati módszereket és eszközöket kínál, hogy segítse Önt a fenntartható és felelős üzleti gyakorlatok kialakításában és megvalósításában.</p><p>Az ESG Online Szakfolyóirat cikkei mélyrehatóan bemutatják az ESG kihívásokat, amelyek az egyes iparágakban jelentkeznek. Legkiválóbb szakembereink szakértői véleményeivel és elemzéseivel járulnak hozzá a legjobb gyakorlatok és tapasztalatok megosztásához.</p><p>Ne maradjon le az ESG területén lényeges információkról és szakértői véleményekről – fizessen elő az ESG Online Szakfolyóiratra, és mélyítse el tudását a fenntarthatóság és a felelős üzleti gyakorlat vonatkozásában!</p> </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-29c05c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="29c05c6" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9733a49" data-id="9733a49" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-d72bc5a elementor-widget elementor-widget-text-editor" data-id="d72bc5a" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <h3>Főszerkesztő:</h3><ul><li>dr. Bujtár Zsolt</li></ul><h3>A szerkesztőbizottság tagjai:</h3><ul><li><div><div>Rakó Ágnes, ESG és fenntarthatósági szolgáltatásokért felelős partner, KPMG</div></div></li><li>dr. Sükösd Péter</li></ul> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a340023" data-id="a340023" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-ae55a1b elementor-widget elementor-widget-text-editor" data-id="ae55a1b" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <h3>Rovatok</h3><ol><li><strong>Environment</strong></li><li><strong>Social</strong></li><li><strong>Governance</strong></li></ol> </div> </div> </div> </div> </div> </section> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-349893d elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="349893d" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ebc66a" data-id="7ebc66a" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-b81b3fe elementor-widget-divider--view-line elementor-widget elementor-widget-divider" data-id="b81b3fe" data-element_type="widget" data-widget_type="divider.default"> <div class="elementor-widget-container"> <div class="elementor-divider"> <span class="elementor-divider-separator"> </span> </div> </div> </div> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-ce4a0ad elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="ce4a0ad" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5800fea" data-id="5800fea" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-fd2a50d elementor-widget elementor-widget-heading" data-id="fd2a50d" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Eddig megjelent lapszámok</h2> </div> </div> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-ab75b28 elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="ab75b28" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-7ff1ec1" data-id="7ff1ec1" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-fc27611 elementor-widget elementor-widget-toggle" data-id="fc27611" data-element_type="widget" data-widget_type="toggle.default"> <div class="elementor-widget-container"> <div class="elementor-toggle"> <div class="elementor-toggle-item"> <h3 id="elementor-tab-title-2641" class="elementor-tab-title" data-tab="1" role="button" aria-controls="elementor-tab-content-2641" aria-expanded="false"> <span class="elementor-toggle-icon elementor-toggle-icon-left" aria-hidden="true"> <span class="elementor-toggle-icon-closed"><i class="fas fa-caret-right"></i></span> <span class="elementor-toggle-icon-opened"><i class="elementor-toggle-icon-opened fas fa-caret-up"></i></span> </span> <a class="elementor-toggle-title" tabindex="0">2025 | 3. évf. 2. szám - megjelent: 2025. március 13.</a> </h3> <div id="elementor-tab-content-2641" class="elementor-tab-content elementor-clearfix" data-tab="1" role="region" aria-labelledby="elementor-tab-title-2641"><p><strong>Environment </strong></p><ul><li>Nagy Julianna – Anga Adrienn: A fenntarthatósági jelentéstétel trendjei globálisan és Magyarországon A KPMG 2024 Global Reporting Survey eredményei alapján</li></ul><p><strong>Social</strong></p><ul><li>Szekér Zoltán: A NIS2 irányelv főbb technikai és jogi kihívásai</li></ul><p><strong>Governance </strong></p><ul><li>Szívós Alexander: Az ESG és az adózás interakciója</li></ul></div> </div> <div class="elementor-toggle-item"> <h3 id="elementor-tab-title-2642" class="elementor-tab-title" data-tab="2" role="button" aria-controls="elementor-tab-content-2642" aria-expanded="false"> <span class="elementor-toggle-icon elementor-toggle-icon-left" aria-hidden="true"> <span class="elementor-toggle-icon-closed"><i class="fas fa-caret-right"></i></span> <span class="elementor-toggle-icon-opened"><i class="elementor-toggle-icon-opened fas fa-caret-up"></i></span> </span> <a class="elementor-toggle-title" tabindex="0">2025 | 3. évf. 1. szám - megjelent: 2025. január 15.</a> </h3> <div id="elementor-tab-content-2642" class="elementor-tab-content elementor-clearfix" data-tab="2" role="region" aria-labelledby="elementor-tab-title-2642"><p><strong>Environment </strong></p><ul><li>Márkus Fanni – Gera Anna: #Reklám – Fogyasztóvédelmi megfelelés biztosítása az influenszermarketing során</li></ul><p><strong>Social </strong></p><ul><li>Dobos Denisz – Miks Anna: Újdonságok a versenyjogi compliance területén</li></ul><p><strong>Governance </strong></p><ul><li>dr. Várallai Luca: Tőzsdére jutás a vállalati döntéshozatalban – fókuszban az ESG</li></ul></div> </div> <div class="elementor-toggle-item"> <h3 id="elementor-tab-title-2643" class="elementor-tab-title" data-tab="3" role="button" aria-controls="elementor-tab-content-2643" aria-expanded="false"> <span class="elementor-toggle-icon elementor-toggle-icon-left" aria-hidden="true"> <span class="elementor-toggle-icon-closed"><i class="fas fa-caret-right"></i></span> <span class="elementor-toggle-icon-opened"><i class="elementor-toggle-icon-opened fas fa-caret-up"></i></span> </span> <a class="elementor-toggle-title" tabindex="0">2024 | 2. évf. 4. szám - megjelent: 2024. szeptember 30.</a> </h3> <div id="elementor-tab-content-2643" class="elementor-tab-content elementor-clearfix" data-tab="3" role="region" aria-labelledby="elementor-tab-title-2643"><p><strong>Environment </strong></p><ul><li>Huzsvai Dóra – Nagy Julianna: A fenntarthatósági jelentések független bizonyossági szempontú vetületei</li></ul><p><strong>Social </strong></p><ul><li>Nagy Aranka – Szendrő Szabolcs – Tenczer Márton: Miért érdemes odafigyelni a vállalkozások fenntarthatósághoz kapcsolódó kommunikációjára – Zöld állítások az Európai Bizottság és a tagállamok gyakorlatában – II. rész</li></ul><p><strong>Governance </strong></p><ul><li>Jakocs Szilvia: Az ESG szabályozás bevezetésének kihívásai Magyarországon</li></ul></div> </div> <div class="elementor-toggle-item"> <h3 id="elementor-tab-title-2644" class="elementor-tab-title" data-tab="4" role="button" aria-controls="elementor-tab-content-2644" aria-expanded="false"> <span class="elementor-toggle-icon elementor-toggle-icon-left" aria-hidden="true"> <span class="elementor-toggle-icon-closed"><i class="fas fa-caret-right"></i></span> <span class="elementor-toggle-icon-opened"><i class="elementor-toggle-icon-opened fas fa-caret-up"></i></span> </span> <a class="elementor-toggle-title" tabindex="0">2024 | 2. évf. 3. szám - megjelent: 2024. június 28.</a> </h3> <div id="elementor-tab-content-2644" class="elementor-tab-content elementor-clearfix" data-tab="4" role="region" aria-labelledby="elementor-tab-title-2644"><p><strong>Environment </strong></p><ul><li>Márkus Fanni – Gera Anna: Vállalati felelősség az erdőirtás elleni küzdelemben: a 2023/1115/EU rendelet előírásai</li></ul><p><strong>Social </strong></p><ul><li>Nagy Aranka – Szendrő Szabolcs – Tenczer Márton: Miért érdemes odafigyelni a vállalkozások fenntarthatósághoz kapcsolódó kommunikációjára – Zöld állítások a GVH gyakorlatában régen és most</li></ul><p><strong>Governance </strong></p><ul><li>Chrenóczy-Nagy Judit: Halálos fájdalomcsillapítás – A Purdue Pharma szerepe az opioid válság kialakulásában</li></ul></div> </div> <div class="elementor-toggle-item"> <h3 id="elementor-tab-title-2645" class="elementor-tab-title" data-tab="5" role="button" aria-controls="elementor-tab-content-2645" aria-expanded="false"> <span class="elementor-toggle-icon elementor-toggle-icon-left" aria-hidden="true"> <span class="elementor-toggle-icon-closed"><i class="fas fa-caret-right"></i></span> <span class="elementor-toggle-icon-opened"><i class="elementor-toggle-icon-opened fas fa-caret-up"></i></span> </span> <a class="elementor-toggle-title" tabindex="0">2024 | 2. évf. 2. szám - megjelent: 2024. március 28.</a> </h3> <div id="elementor-tab-content-2645" class="elementor-tab-content elementor-clearfix" data-tab="5" role="region" aria-labelledby="elementor-tab-title-2645"><p><strong>Environment </strong></p><ul><li>Szécsi Katalin – Vajda Péter – Wieder Gergő: Energiapiaci összefoglaló és kitekintés</li></ul><p><strong>Social </strong></p><ul><li>Kurucz Regina: Hitelesebb ESG jelentés WELL at Scale audit és benchmarking programmal</li></ul><p><strong>Governance </strong></p><ul><li>Dr. Ferencz Barnabás: Az Enron-botrány tanulságai 23 év távlatából az ESG-működés szemszögéből</li></ul></div> </div> <div class="elementor-toggle-item"> <h3 id="elementor-tab-title-2646" class="elementor-tab-title" data-tab="6" role="button" aria-controls="elementor-tab-content-2646" aria-expanded="false"> <span class="elementor-toggle-icon elementor-toggle-icon-left" aria-hidden="true"> <span class="elementor-toggle-icon-closed"><i class="fas fa-caret-right"></i></span> <span class="elementor-toggle-icon-opened"><i class="elementor-toggle-icon-opened fas fa-caret-up"></i></span> </span> <a class="elementor-toggle-title" tabindex="0">2024 | 2. évf. 1. szám - megjelent: 2024. február 9.</a> </h3> <div id="elementor-tab-content-2646" class="elementor-tab-content elementor-clearfix" data-tab="6" role="region" aria-labelledby="elementor-tab-title-2646"><p><strong>Environment </strong></p><ul><li>Márkus Fanni – Gera Anna: Az új hazai ESG szabályozás legfontosabb sarokkövei</li></ul><p><strong>Social </strong></p><ul><li>Kurucz Regina: Hogyan lehet hiteles adatokkal jelentést tenni a társadalmi pillérről? Az ESG stratégia erősítése WELL minősített egészséges munkahelyekkel és ingatlanportfólióval</li></ul><p><strong>Governance </strong></p><ul><li>Dr. Halász Vendel: A fenntarthatósággal kapcsolatos szempontok megjelenése a ‘UK Corporate Governance Code’ legújabb felülvizsgálata során</li></ul></div> </div> <div class="elementor-toggle-item"> <h3 id="elementor-tab-title-2647" class="elementor-tab-title" data-tab="7" role="button" aria-controls="elementor-tab-content-2647" aria-expanded="false"> <span class="elementor-toggle-icon elementor-toggle-icon-left" aria-hidden="true"> <span class="elementor-toggle-icon-closed"><i class="fas fa-caret-right"></i></span> <span class="elementor-toggle-icon-opened"><i class="elementor-toggle-icon-opened fas fa-caret-up"></i></span> </span> <a class="elementor-toggle-title" tabindex="0">2023 | 1. évf. 1. szám - megjelent: 2023. szeptember 20.</a> </h3> <div id="elementor-tab-content-2647" class="elementor-tab-content elementor-clearfix" data-tab="7" role="region" aria-labelledby="elementor-tab-title-2647"><p><strong>Environment</strong></p><ul><li>Nagy Julianna: Zöld, környezetbarát, fenntartható? Valóban? – Az „ESG-washing”</li></ul><p><strong>Social</strong></p><ul><li>Liber Ádám – Bereczki Tamás: A belső visszaélés bejelentésének új szabályozása</li></ul><p><strong>Government</strong></p><ul><li>Bujtár Zsolt – Ferencz Barnabás: A környezetvédelmi, társadalmi és irányítási (ESG) gondolatiság alapjai</li></ul></div> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0c1f396" data-id="0c1f396" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-59bcd7b elementor-widget elementor-widget-text-editor" data-id="59bcd7b" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <h2 style="margin-top: 0;">Elérhetőség</h2><p><a href="mailto:esgonline@wolterskluwer.com">esgonline@wolterskluwer.com</a></p><h2>További információk:</h2><ul><li><a href="https://jogaszvilag.hu/wp-content/uploads/sites/2/2023/09/ESG-Online-szakfolyoirat-szerkezete.docx" target="_blank" rel="noopener">Az ESG online szakfolyóirat szerkezete</a></li><li><a href="https://jogaszvilag.hu/wp-content/uploads/sites/2/2023/09/Az-ESG-Online-szakfolyoiratban-valo-publikalas-altalanos-feltetelei.docx" target="_blank" rel="noopener">Az ESG online szakfolyóiratban való publikálás általános feltételei</a></li><li><a href="https://jogaszvilag.hu/wp-content/uploads/sites/2/2023/09/Az-ESG-online-szakfolyoirat-szerkesztesi-elvei.docx" target="_blank" rel="noopener">Az ESG online szakfolyóirat szerkesztési elvei</a></li><li><a href="https://jogaszvilag.hu/wp-content/uploads/sites/2/2023/09/szovegszerkesztesi-utmutato_esg.pdf" target="_blank" rel="noopener">Szövegszerkesztéssel, hivatkozásokkal, jelölésekkel kapcsolatos formai követelmények</a></li></ul><h2>Impresszum</h2><p><strong>A Folyóiratot kiadja a Wolters Kluwer Hungary Kft.</strong></p><p>Budapest, 2025</p><p>1117 Budapest, Budafoki út 187-189. 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" 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