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ESG-tudatosságtól az alkalmazásig. A fenntarthatósági átmenet kihívásai a kkv-k gyakorlatában
[From ESG awareness to usage. Challenges posed by the sustainability transition for SMEs]

Author

Listed:
  • Tóth-Pajor, Ákos

  • Csapi, Vivien

  • Putzer, Petra

Abstract

A fenntarthatósági átmenet korunk egyik legfontosabb üzleti feladata, amelynek végrehajtása során a vállalkozásoknak integrálniuk kell az ESG- (environmental, social, governance) szempontokat a működésükbe. Kutatásunk célja a fenntarthatósági átmenet kis- és középvállalkozásokat (kkv-kat) érintő kihívásainak és lehetőségeinek feltárása, különös tekintettel az ESG-gyakorlatuk érettségére. Ehhez kérdőíves felmérést végeztünk, és az adatokat faktorelemzéssel vizsgáltuk. Az eredmények értékeléséhez a marketingben ismert tudatosság-attitűd-alkalmazás (awareness-attitude-usage, AAU) modellt hívtuk segítségül, amely lehetővé tette a vállalatok ESG-hez való hozzáállásának, tudatossági szintjének és gyakorlati alkalmazásának mérését, továbbá ezen mutatók alapján az ESG-érettségi mátrixban való elhelyezésüket. Eredményeink az ESG-tudatosság és -alkalmazás közötti eltérés, valamint a kkv-k számára leglényegesebb fenntarthatósági kihívások azonosításához járul hozzá. Tanulmányunk elsőként nyújt átfogó képet a magyar kkv-k ESG-érettségéről. A kialakított keretrendszer segítségével a döntéshozók azonosíthatják fenntarthatósági teljesítményük fejlesztendő területeit, támogatva ESG-transzformációjukat, hozzájárulva a fenntarthatósági átmenet sikeréhez.

Suggested Citation

  • Tóth-Pajor, Ákos & Csapi, Vivien & Putzer, Petra, 2025. "ESG-tudatosságtól az alkalmazásig. A fenntarthatósági átmenet kihívásai a kkv-k gyakorlatában [From ESG awareness to usage. Challenges posed by the sustainability transition for SMEs]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 875-899.
    • Handle: RePEc:ksa:szemle:2272
    DOI: 10.18414/KSZ.2025.0.875
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    References listed on IDEAS

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    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • C89 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • O39 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Other

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