(TKP2021-NKTA-21) Támogató: Nemzeti Kutatási, Fejlesztési és Innovációs Hivatal
There are many terms used to describe corporate controlling systems including environmental
protection. The definition uses a traditional approach to the concept of controlling,
whereby environmental controlling is defined as a subsystem of corporate management
that systematically coordinates planning, monitoring and the provision of environmental
information. In its management decision support function, it helps to develop and
integrate environmental objectives into corporate target system. The research aims
to map the green controlling systems applied in corporate practice. Also, to examine
the prevalence of different methods and to determine the extent to which environmental
protection is present as an aspect in corporate governance processes and what environmental
control tools are used by the companies in order to implement environmental strategies.
The research questions were answered through a questionnaire survey and an empirical
analysis of the results. The authors selected the 5,000 largest enterprises operating
in Hungary as database. The online questionnaire was sent to 4,606 e-mail addresses
and 205 questionnaires were returned, of which 121 were completed. Regarding the use
of controlling tools, the authors surveyed the use of 21 methods by respondents. In
terms of general environmental practice, almost 70% of the companies surveyed have
environmental protection as an integral part of their corporate governance, but only
slightly more than 30% of them produce transparent reports on the subject, plan and
measure the achievement of environmental objectives. Analysis of methodological tools
concluded that there are some neglected tools that could be used to improve the effectiveness
of environmental management systems.
