COVID-related disclosure practices of Hungarian entities

Kovács, Zsuzsanna Ilona; Lippai-Makra, Edit

doi:10.14232/eucrge.2022.14

Proceedings of the European Union’s Contention in The Reshaping Global Economy 2022

DOI: 10.14232/eucrge.2022.14

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COVID-related disclosure practices of Hungarian entities

Zsuzsanna Ilona Kovács

Edit Lippai-Makra

Abstract: The pandemic has brought unexpected challenges to businesses as they need to cope with the impact of the virus on their sales performance and face the information need of their stakeholders at the same time. Our study aims to discover the COVID-related risk disclosure practices of Hungarian, publicly listed sample entities in the annual statements prepared for the year 2020. Based on what we have found, the disclosure practices of Hungarian listed entities is quite heterogeneous, there are great differences in… Show more

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2024

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Cited by 2 publications

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Integrated reporting adoption in SMEs: incentives and disincentives

Nada,

Győri

2024

JFRA

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Purpose This study aims to investigate the drivers and challenges of integrated reporting (IR) adoption in the Hungarian SME context. Design/methodology/approach The study uses qualitative methods to conduct an in-depth analysis of small and medium enterprises’ (SMEs) drivers and challenges of IR adoption through semi-structured interviews. Further, the results of the interview are supported by content analysis. Findings The research highlighted the drivers for IR adoption, including growing the company’s customer base, attracting new investors, boosting competitiveness and increasing the company’s market value by improving the long-, medium- and short-term value creation. Nonetheless, the organizational transformation required to implement IR, a lack of qualified human resources, weak administrative control and poor documentation all serve as impediments to Hungarian SMEs implementing IR. Consequently, the current IR framework needs further clarification and simplification to be practical for SMEs. Integrated thinking, value creation, materiality and stakeholder engagement are the concepts that have been identified as being unclear or inapplicable for SMEs. Practical implications Furthermore, the practical implications for standard-setters, regulators and companies may help in the future in mitigating barriers, pushing companies to learn more about the benefits and risks of adopting IR. Originality/value The study is one of the few that examines the drivers and challenges of IR adoption in SMEs and responds to several academic requests for IR research on the reasons why SMEs do not participate in IR adoption. Also, the study compiles and evaluates the previous literature’s drivers and challenges for IR adoption. Furthermore, the practical implications for standard-setters, regulators and companies may help in the future in mitigating barriers, pushing companies to learn more about the benefits and risks of adopting IR.

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Integrated reporting adoption in SMEs: incentives and disincentives

Nada,

Győri

2024

JFRA

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A magyar vállalatok fenntarthatósági közzétételének vizsgálata tartalomelemzéssel, a változó szabályozás tükrében

Lippai-Makra,

Kovács,

Bodó

2024

Veztud

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A kutatás fókuszában a magyar nagyvállalatok fenntarthatósági közzétételi gyakorlatának vizsgálata áll. A téma aktualitását az Európai Unió új irányelve adja (CSRD – Corporate Sustainability Reporting Directive), melynek magyar jogrendbe implementálása folyamatban van. A szerzők tárgyalják a nem-pénzügyi közzététel folyamatát, valamint áttekintik a témához kapcsolódó legfontosabb elméleteket: érdekhordozói elmélet, megbízó-ügynök elmélet, jelzéselmélet és legitimitáselmélet. Az empirikus vizsgálat során százelemű mintán tartalomelemzéssel vizsgálták a magyar nagyvállalatok fenntarthatósági közzétételi gyakorlatát, a jelentések formáját, a használt standardokat és a CSRD által előírt témák (környezeti, társadalmi, vállalatirányítási tényezők és korrupcióellenes tevékenységek) tekintetében. Az eredmények szerint azoknak a vállalatoknak közelít leginkább a közzétételi gyakorlata a jövőbeni szabályozás előírásaihoz, melyek egy vállalatcsoport tagjaként működnek. A leggyakrabban előforduló témák a vizsgáltak közül a környezeti tényezők. Legkevésbé a korrupcióellenes tevékenységekről jelentenek a vállalatok. A leggyakrabban előforduló standard a GRI (Global Reporting Initiative) volt, majd ezt követte a TCFD (Task Force on Climate related Financial Disclosure). A kapott eredmények hozzájárulnak az említett elméletek igazolásához.

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COVID-related disclosure practices of Hungarian entities

Cited by 2 publications

References 9 publications

Integrated reporting adoption in SMEs: incentives and disincentives

Integrated reporting adoption in SMEs: incentives and disincentives

A magyar vállalatok fenntarthatósági közzétételének vizsgálata tartalomelemzéssel, a változó szabályozás tükrében

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