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A vállalkozások fenntartható tevékenysége. A taxonómiarendelet hatásainak piacelméleti modellezése
[Sustainable business activities. Theoretical modelling of the effects of the taxonomy regulation]

Author

Listed:
  • Böcskei, Elvira
  • Somogyi, Róbert

Abstract

Tanulmányunkban az Európai Parlament és Tanács által elfogadott taxonómia ren de let lehetséges gazdasági hatásait vizsgáltuk. A Bizottság a tájékoztatási kötelezettséget a nagyvállalatokra vonatkozóan írja elő, amelyek kötelesek tájékoztatást adni arról, hogy vállalkozási tevékenységük milyen módon és mértékben kapcsolódik környezeti szempontból fenntarthatónak minősülő gazdasági tevékenységekhez. Ugyanakkor a kis- és középvállalkozások jelenleg önkéntes alapon dönthetnek arról, hogy közzéteszik-e a fenntarthatóságra vonatkozó információkat. Tanulmányunkban a fenntartható vállalkozások fogalmi meghatározását követően definiáltuk a fenntartható vállalkozásokat, a taxonómiarendelet címzettjeit, továbbá a gazdasági, környezeti és társadalmi hatások relevanciáját. Játékelméleti modellünkben három alternatív lehetőséget vizsgáltunk a társadalmi jólét szempontjából. A szabályozás nélküli állapot mellett azt elemeztük, hogy milyen hatásai lehetnek a jelenlegi szabályozásnak, továbbá egy lehetséges jövőbeli szabályozásnak, amely már a kis- és középvállalati szektort is bevonja a fenntarthatósággal kapcsolatos információszolgáltatásba, különösen annak ismeretében, hogy a Bizottság is vizsgálja ennek lehetőségét.* Journal of Economic Literature (JEL) kód: D43, L13, Q58.

Suggested Citation

  • Böcskei, Elvira & Somogyi, Róbert, 2023. "A vállalkozások fenntartható tevékenysége. A taxonómiarendelet hatásainak piacelméleti modellezése [Sustainable business activities. Theoretical modelling of the effects of the taxonomy regulation]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 432-450.
    • Handle: RePEc:ksa:szemle:2119
    DOI: 10.18414/KSZ.2023.4.432
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • D43 - Microeconomics - - Market Structure, Pricing, and Design - - - Oligopoly and Other Forms of Market Imperfection
    • L13 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Oligopoly and Other Imperfect Markets
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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