{"id":855,"date":"2017-07-03T13:53:48","date_gmt":"2017-07-03T11:53:48","guid":{"rendered":"http:\/\/csrhungary.eu\/csrblog\/?p=855"},"modified":"2017-07-03T13:53:48","modified_gmt":"2017-07-03T11:53:48","slug":"a-jovo-szamlazasa-mar-rogziti-a-fenntarthatosagot","status":"publish","type":"post","link":"https:\/\/csrhungary.eu\/csrblog\/2017\/07\/03\/a-jovo-szamlazasa-mar-rogziti-a-fenntarthatosagot\/","title":{"rendered":"A j\u00f6v\u0151 sz\u00e1ml\u00e1z\u00e1sa m\u00e1r r\u00f6gz\u00edti a fenntarthat\u00f3s\u00e1got?"},"content":{"rendered":"<p><em>A kem\u00e9ny p\u00e9nz\u00fcgyi \u00e9s statisztikai adatok \u00e9s jelent\u00e9sek sokunknak nem tartozik a kedvencei k\u00f6z\u00e9. Van, aki szerint a k\u00f6nyvel\u0151k ?egy k\u00fcl\u00f6n fajt? alkotnak, akik m\u00e1sk\u00e9nt besz\u00e9lnek mint mi, \u00e9s a val\u00f3s\u00e1gt\u00f3l, a gyakorlatt\u00f3l teljesen elrugaszkodtak. M\u00e1s vil\u00e1gban \u00e9lnek. C\u00e9gvezet\u0151k\u00e9nt azonban egyre ink\u00e1bb megl\u00e1tom \u00e9s meg\u00e9rtem, hogy miben tud nekem a p\u00e9nz\u00fcgyi jelent\u00e9s seg\u00edteni a v\u00e1llalkoz\u00e1sunk mindennapi \u00e9let\u00e9ben. A napi CSR olvasgat\u00e1som k\u00f6zben \u00e9ppen egy, ehhez a k\u00f6nyvel\u0151i vil\u00e1ghoz kapcsol\u00f3d\u00f3 javaslatr\u00f3l tal\u00e1ltam t\u00f6bb \u00edr\u00e1st is. A k\u00f6nyvel\u0151k is megmentik a vil\u00e1got, azaz csatlakoznak az \u00faj v\u00e1llalati felel\u0151ss\u00e9g \u00e9s fenntarthat\u00f3s\u00e1g trendekhez?<\/em><\/p>\n<p>Biztos \u00e9rz\u00e9kelted, hallottad, vagy olvast\u00e1l m\u00e1r arr\u00f3l, hogy a 2000-es \u00e9vekt\u0151l kezdve igyeksz\u00fcnk hat\u00e9konyan r\u00f6gz\u00edteni ( l\u00e1sd Dow Jones Fenntarthat\u00f3s\u00e1gi Index, a CSR Hungary vend\u00e9ge volt az Index 2 vezet\u0151je is) relev\u00e1ns mutat\u00f3k form\u00e1j\u00e1ban a fenntarthat\u00f3s\u00e1gi trendeket. A sz\u00e1mok megb\u00edzhat\u00f3s\u00e1ga \u00e9s t\u00edpusai&#8230;<\/p>\n<p>A <strong>Reporting 3.0 kezdem\u00e9nyez\u00e9s \u00faj csoportja azzal kezdett foglalkozni, hogy milyen lesz 20 \u00e9v m\u00falva az \u00faj sz\u00e1mvitel.<\/strong> Ez mag\u00e1ban foglalja egy <strong>\u00faj, \u00e1tfog\u00f3 sz\u00e1mviteli fegyelem param\u00e9tereinek a meghat\u00e1roz\u00e1s\u00e1t, mely mag\u00e1ban foglalja a p\u00e9nz\u00fcgyi elsz\u00e1mol\u00e1st, az ir\u00e1ny\u00edt\u00e1si sz\u00e1mvitelt, \u00e9s a fenntarthat\u00f3s\u00e1gi sz\u00e1mvitelt.<\/strong><\/p>\n<p>Ez a sz\u00e1mviteli munkacsoport 22 nemzetk\u00f6zi szak\u00e9rt\u0151b\u0151l \u00e1ll. K\u00f6zt\u00fck olyan szakmai \u00e9s szabv\u00e1ny\u00fcgyi test\u00fcletek, mint ACCA, SASB, IIRC, CIMA. Vagy a nemzetk\u00f6zi szervezetek k\u00f6z\u00fcl a Vil\u00e1gbank, a UNCTAD vesz r\u00e9szt a munk\u00e1ban.<br \/>\nAz Egyes\u00fclt \u00c1llamok, az Egyes\u00fclt Kir\u00e1lys\u00e1g, Jap\u00e1n, Sv\u00e1jc, D\u00e9l-Afrika 5 egyetem\u00e9nek sz\u00e1mviteli szakemberei dolgoznak egy\u00fctt.<\/p>\n<figure id=\"attachment_860\" aria-describedby=\"caption-attachment-860\" style=\"width: 828px\" class=\"wp-caption alignnone\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-860\" src=\"http:\/\/csrhungary.eu\/csrblog\/wp-content\/uploads\/CSRHD\u00edj2017banner.jpg\" alt=\"P\u00e1ly\u00e1zz a c\u00e9geddel!\" width=\"828\" height=\"315\"><figcaption id=\"caption-attachment-860\" class=\"wp-caption-text\">P\u00e1ly\u00e1zz a c\u00e9geddel!<\/figcaption><\/figure>\n<h3>A sz\u00e1mvitel \u00fajragondol\u00e1sa t\u00f6rt\u00e9nik<\/h3>\n<p>El\u0151sz\u00f6r is <strong>fel\u00fclvizsg\u00e1lj\u00e1k a sz\u00e1mvitel fogalm\u00e1t, meghat\u00e1roz\u00e1s\u00e1t \u00e9s \u00e1ltal\u00e1nos c\u00e9lj\u00e1t<\/strong>.&nbsp;Ez mag\u00e1ban foglalja az olyan fogalmak jelent\u00e9s\u00e9t, mint <strong>a vagyon \u00e9s az \u00e9rt\u00e9kteremt\u00e9s<\/strong> (L\u00e1sd CSV).&nbsp;Nyilv\u00e1nval\u00f3, hogy a k\u00fcl\u00f6nb\u00f6z\u0151 h\u00e1tt\u00e9rrel rendelkez\u0151 szerepl\u0151k nagyon elt\u00e9r\u0151 \u00e9rtelmez\u00e9st kapnak az ilyen terminol\u00f3gi\u00e1t\u00f3l.<\/p>\n<p>Egyesek eset\u00e9ben ezek csup\u00e1n a jelenlegi vagy j\u00f6v\u0151beni piaci \u00e9rt\u00e9kekr\u0151l sz\u00f3lnak.&nbsp;M\u00e1sok sz\u00e1m\u00e1ra a m\u00e9lt\u00e1nyoss\u00e1g a k\u00fcl\u00f6nb\u00f6z\u0151 stakeholder-csoportokkal szemben nem l\u00e9tezik.<\/p>\n<p>A p\u00e9nz\u00fcgyi elsz\u00e1mol\u00e1s alapelveinek \u00e1tgondol\u00e1s\u00e1val felmer\u00fcl az a k\u00e9rd\u00e9s, hogy mindezek k\u00f6vetkezt\u00e9ben a nyilatkozatok k\u00e9pesek-e t\u00fckr\u00f6zni a v\u00e1llalkoz\u00e1s val\u00f3s\u00e1gos \u00e1llapot\u00e1t \u00e9s j\u00f6v\u0151j\u00e9nek &#8222;h\u0171 k\u00e9pviselet\u00e9t&#8221; ny\u00fajtani.&nbsp;Tudunk-e t\u00e1maszkodni a mainstream nyilatkozatokra vagy azok v\u00e1ltozataira, hogy megb\u00edzhat\u00f3 \u00e9s t\u00f6m\u00f6r \u00f6sszefoglal\u00f3t adjon arr\u00f3l, ami val\u00f3ban igaz \u00e9s tisztess\u00e9ges?&nbsp;Mik\u00f6zben a sz\u00e1ml\u00e1z\u00e1s, bele\u00e9rtve a &#8222;sz\u00e1ml\u00e1l\u00e1s&#8221; sz\u00f3t is mindig mag\u00e1ban hordozza a m\u00e9r\u00e9sek \u00e9s mennyis\u00e9gi inform\u00e1ci\u00f3k halmaz\u00e1t.<\/p>\n<p>A p\u00e9nz\u00fcgyi sz\u00e1mviteli standardok <strong>mindig felismert\u00e9k azt, hogy a p\u00e9nz\u00fcgyi vagy mennyis\u00e9gi inform\u00e1ci\u00f3kat \u00f6sszef\u00fcgg\u00e9sben kell \u00e9rtelmezni, \u00e9s azokat megfelel\u0151 min\u0151s\u00e9gi tartalmakkal kell kieg\u00e9sz\u00edteni.<\/strong><\/p>\n<p>A 2008-as glob\u00e1lis p\u00e9nz\u00fcgyi v\u00e1ls\u00e1g r\u00e1vil\u00e1g\u00edtott arra, hogy hi\u00e1nyoss\u00e1gok mer\u00fcltek fel a p\u00e9nz\u00fcgyi adatok \u00f6nmag\u00e1ban val\u00f3 megk\u00fcl\u00f6nb\u00f6ztet\u00e9s\u00e9vel, \u00e9s <strong>meger\u0151s\u00edtett\u00e9k a nem p\u00e9nz\u00fcgyi inform\u00e1ci\u00f3 ir\u00e1nti \u00e9rdekl\u0151d\u00e9st.<\/strong>&nbsp;Ezt t\u00fckr\u00f6zi a szabv\u00e1ny\u00fcgyi test\u00fcletek \u00e9s a szab\u00e1lyoz\u00f3k \u00faj ir\u00e1nymutat\u00e1sai a strat\u00e9giai tartalomr\u00f3l, amelyet v\u00e1rhat\u00f3an bemutatnak.<\/p>\n<p>Az \u00faj tudatoss\u00e1got mutatja a kock\u00e1zatkezel\u00e9s bonyolults\u00e1ga \u00e9s az \u00fczleti modell \u00e9letk\u00e9pess\u00e9ge a mai vil\u00e1gban.&nbsp;Ez a tudatoss\u00e1g megtal\u00e1lhat\u00f3 a&nbsp;P\u00e9nz\u00fcgyi Stabilit\u00e1si Tan\u00e1cs T\u00e1j\u00e9koztat\u00f3ja a kl\u00edmav\u00e1ltoz\u00e1ssal kapcsolatos p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3k&nbsp;(&nbsp;TCFD&nbsp;) ezen h\u00f3napban k\u00f6zz\u00e9tett v\u00e9gleges aj\u00e1nl\u00e1saiban. Ide\u00e9rtve az \u00e9ghajlattal kapcsolatos kock\u00e1zatok \u00e9s lehet\u0151s\u00e9gek lehets\u00e9ges hat\u00e1sainak javasolt k\u00f6zz\u00e9t\u00e9tel\u00e9t a szervezet \u00fczleti tev\u00e9kenys\u00e9g\u00e9re, strat\u00e9gi\u00e1ira vonatkoz\u00f3lag. Valamint a p\u00e9nz\u00fcgyi tervez\u00e9s k\u00fcl\u00f6nb\u00f6z\u0151 j\u00f6v\u0151beni forgat\u00f3k\u00f6nyveire val\u00f3 tekintettel.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A napi CSR olvasgat\u00e1som k\u00f6zben \u00e9ppen egy, ehhez a k\u00f6nyvel\u0151i vil\u00e1ghoz kapcsol\u00f3d\u00f3 javaslatr\u00f3l tal\u00e1ltam t\u00f6bb \u00edr\u00e1st is.<\/p>\n","protected":false},"author":2,"featured_media":862,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[211,212,213,214,215,216],"class_list":["post-855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-atlathatosag","tag-elszamoltathatosag","tag-konyveles","tag-penzugyi-beszamolo","tag-szamlazas","tag-vallalat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.1 (Yoast SEO v25.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A j\u00f6v\u0151 sz\u00e1ml\u00e1z\u00e1sa m\u00e1r r\u00f6gz\u00edti a fenntarthat\u00f3s\u00e1got? 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