A társadalmi fenntarthatóság megvalósulása érdekében hozott intézkedések vizsgálata

The concept of sustainability is associated with Lester Russell Brown, founder of the Worldwatch Institute and the Earth Policy Institute, who mentioned the concept of sustainability in his 1981 book Building a Sustainable Society, which deals with the realization of a sustainable society. The concept of sustainable development was first formulated in the UN's Brundtland Report, Our Common Future, in 1987. The report defined sustainable development as taking into account environmental, social, and economic pillars and their interactions. Today, financial experts and investors place great emphasis on environmental, social, and corporate governance aspects in addition to financial performance when evaluating companies. By preparing and publishing sustainability reports, companies help stakeholders make informed decisions. In order to improve sustainability indicators, the decision-making bodies of the European Union support the publication of such documents and the extension of the obligation to prepare them to as wide a range of companies as possible. In November 2022, the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD). Various standards have been developed over the years to improve the quality of sustainability reports and to make companies' sustainability efforts more comparable. The data points of the European Sustainability Reporting Standards (ESRS) describe the information and data that must be disclosed in relation to a company's environmental, social, and governance sustainability issues, provided that the topic in question is considered material according to the reporting company's double materiality analysis. The study presents the points belonging to the social pillar of the ESRS, supported by examples from companies' published sustainability reports.