Sustainability Assessment Framework for Hungarian Energy Companies in the Context of European Taxonomy Regulation

References
- ALTEO Csoport, 2021. évről szóló - EU Taxonómia szerinti jelentése [online] https://alteo.hu/wp-content/uploads/2017/06/EU-Taxonomia-jelentes-2021_final.pdf
- ALTEO Csoport, Integrált Jelentés 2022 [online] https://alteo.hu/wp-content/uploads/2017/06/Alteo_IntegraltJelentes2022_teljes_200ppi.pdf
- Brühl, V. The Green Asset Ratio (GAR): a new key performance indicator for credit institutions. Eurasian Econ Rev 13, 57–83 (2023). https://doi.org/10.1007/s40822-023-00224-0
- Climate Change 2022: Mitigation of Climate Change. IPCC Intergovernmental Panel on Climate Change. Accessed November 28, 2023. https://www.ipcc.ch/report/ar6/wg3/. ISBN 978-92-9169-160-9
- Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance), [online] http://data.europa.eu/eli/reg_del/2021/2178/oj
- Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee, and the Committee of the Regions ‘Fit for 55’: delivering the EU’s 2030 Climate Target on the way to climate neutrality. 2021
- Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC [online] http://data.europa.eu/eli/dir/2013/34/oj
- E:ON Fenntarthatósági Jelentés 2021 [online] https://www.eon.hu/content/dam/eon/eon-hungary/documents/rolunk/rolunk_uj/fenntarthat%C3%B3s%C3%A1g/E.ON-Hungaria-Csoport-Fenntarthatosagi-jelentes-2021.pdf
- European Commission, Directorate-General for Communication, European green deal – Delivering on our targets, Publications Office of the European Union, 2021, https://data.europa.eu/doi/10.2775/373022
- European Commission, Directorate-General for Taxation and Customs Union, Making energy taxation greener, Publications Office, 2021, ISBN 978-92-76-40245-9 https://data.europa.eu/doi/10.2778/311723
- European Commission. “Corporate Sustainability Reporting.” Directorate-General for Financial Stability, Financial Services and Capital Markets Union, https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en. Accessed [05.12.2023].
- Ministry of National Development, National Energy Strategy 2030 ISBN 9789638932839 [online] http://www.terport.hu/webfm_send/hungarian_energy_strategy_2030.pdf_%3b;2012
- MOL Csoport Integrált éves jelentés 2022 [online] https://molgroup.info/storage/documents/publikaciok/eves_jelentesek/2022/integr_lt_ves_jelent_s_2022_hun.pdf
- MVM Energetika Zrt., MVM Csoport Integrált ESG Jelentés 2022 [online] https://mvm.hu/hu-HU/Befektetoknek/ESG
- Platform on Sustainable Finance, Final Report on Minimum Safeguards October 2022, [online] https://finance.ec.europa.eu/system/files/2022-10/221011-sustainable-finance-platform-finance-report-minimum-safeguards_en.pdf
- European Commission, Corporate Sustainability Reporting Directive (CSRD) – implementation and delegated acts, Publications Office of the European Union, 2024, https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
- EFRAG, European Sustainability Reporting Standards (ESRS) – First Set of Standards, 2023, [online] https://www.efrag.org/lab3
- Boffo, R., Patalano, R., ESG Investing: Practices, Progress and Challenges, OECD Publishing, 2023, https://doi.org/10.1787/ab8e92a8-en
- Kölbel, J. F., Heeb, F., Paetzold, F., Busch, T., Can Sustainable Investing Save the World? Reviewing the Mechanisms of Investor Impact, Organization & Environment, 2023, https://doi.org/10.1177/10860266231165917
- Krueger, P., Sautner, Z., Starks, L. T., The Importance of Climate Risks for Institutional Investors, Review of Financial Studies, 2023, https://doi.org/10.1093/rfs/hhac053
- Barker, R., Eccles, R. G., Serafeim, G., Accounting for Climate Transition Risk, Accounting and Business Research, 2023, https://doi.org/10.1080/00014788.2023.2169937
- Schoenmaker, D., Schramade, W., Principles of Sustainable Finance, 2nd edition, Oxford University Press, 2024
- European Central Bank, Guide on climate-related and environmental risks – 2024 update, ECB, 2024, https://www.ecb.europa.eu/pub/pdf/other/ecb.climateriskguide2024~en.pdf
- International Energy Agency (IEA), World Energy Outlook 2024, IEA Publications, 2024, https://www.iea.org/reports/world-energy-outlook-2024
- International Energy Agency (IEA), Energy Technology Perspectives 2025, IEA Publications, 2025, https://www.iea.org/reports/energy-technology-perspectives-2025
- European Commission, EU Taxonomy Navigator and technical screening criteria updates, 2025, [online] https://ec.europa.eu/sustainable-finance-taxonomy/
- NGFS (Network for Greening the Financial System), Climate Scenarios for central banks and supervisors – 2025 update, 2025, https://www.ngfs.net/en
- Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088, Official Journal of the European Union [online] http://data.europa.eu/eli/reg/2020/852/oj
- Sustainability Consulting CE Deloitte & Sustainability and Climate Change Deloitte Hungary, Green Frog Award - Deloitte Central European Sustainability Report Award 2019
- The E.ON Integrated Annual Report 2022 for the first time combines the Company’s financial and non-financial reporting. [online] https://www.eon.com/en/ueber-uns/nachhaltigkeit/download-center.html
Language: English
Page range: 27 - 44
Published on: Jun 6, 2026
Published by: University of Zagreb, Faculty of Economics & Business
In partnership with: Paradigm Publishing Services
Related subjects:
© 2026 István Vokony, Kristóf Péter Juhász, Mária Szalmáné Csete, published by University of Zagreb, Faculty of Economics & Business
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.