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Nagyvállalatok pénzügyi teljesítményének és társadalmi felelősségvállalásának összefüggései Magyarországon
[Relations between financial and non-financial performance in Hungary]

Author

Listed:
  • Szennay, Áron

Abstract

A tanulmány a kelet-közép-európai országokban működő nagyvállalatok fenntarthatósági tevékenysége és pénzügyi teljesítménye közötti összefüggéseket elemzi 95 magyar nagyvállalat példáján. Az alkalmazott módszertan kétmintás Wilcoxon-próba, amely a fenntarthatósági beszámolók és a fenntartható működéssel kapcsolatban álló ISO 9001, ISO 14001 és az OHSAS 18001 szabványok megléte szerint vizsgálja a vállalatok 2014. és 2015. évi jövedelmezőségi adatait. Csak a tőzsdén nem jegyzett vállalatok esetében mutatható ki szignifikáns kapcsolat. Az eredmények alapján az ISO 9001 tanúsítvánnyal rendelkező cégek eszközarányos megtérülése (ROA), valamint az adózás utáni bázison számított tőkearányos megtérülése (ROE) szignifikánsan magasabb, mint a szabvánnyal nem rendelkező cégeké. Az ISO 14001 vagy az OHSAS 18001 szabványok legalább egyikének megléte szintén szignifikáns pozitív kapcsolatban áll az eszközarányos megtérüléssel (ROA). A fenntarthatósági beszámoló közzététele nem gyakorol érdemi befolyást a jövedelmezőségre. A magyarországi nagyvállalatok fenntarthatósági teljesítménye elmarad a lengyel és a cseh cégekétől. A hazai nagyvállalatok fenntarthatósági tevékenysége jelenleg a szabványok bevezetésének a fázisában van.* Journal of Economic Literature (JEL) kód: M14, Q01, G32, C58.

Suggested Citation

  • Szennay, Áron, 2018. "Nagyvállalatok pénzügyi teljesítményének és társadalmi felelősségvállalásának összefüggései Magyarországon [Relations between financial and non-financial performance in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1281-1298.
    • Handle: RePEc:ksa:szemle:1811
    DOI: 10.18414/KSZ.2018.12.1281
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • C58 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Financial Econometrics

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