The Securities and Capital Markets Committee of the International Bar Association (IBA) has published an ESG Survey which was conducted in 2024. The survey covers close to 40 countries and assesses how different jurisdictions regulate environmental, social and governance disclosures in capital market transactions. The Hungary overview was compiled by Judit Szórádi, Judit Budai, Gergely Benyo and Viktoria Cseh.
The in-depth report covers among other the distinction of entities which are required and not required to make ESG disclosures, penalties for false or misleading ESG disclosures, the standardisation of ESG disclosures, and specific mandatory ESG disclosure requirements.
The survey can be downloaded here.
