Review of preparations for CSRD – An examination of the hidden complexity of sustainability reports at Hungarian Public Interest Entities based on interviews
This review examines challenges in sustainability reporting for Hungarian public interest entities, indicating a need for improved data systems and regulatory compliance.
Key Points
The study aims to explore the readiness and obstacles faced by Hungarian public interest entities regarding the Corporate Sustainability Reporting Directive.
Conducted semi-structured interviews with sustainability leaders from eleven public interest entities
Analyzed responses to identify themes related to regulatory alignment and reporting challenges
Explored the impact of fragmented data systems on compliance with reporting standards
Regulatory alignment improves transparency in sustainability reporting
Transitioning to assured non-financial data is challenging for entities
Interviewees highlighted the assurance process as a complex milestone
Fragmented data systems complicate compliance and required reporting accuracy