https://m2.mtmt.hu/ hun 2026-04-30 22:20 BookChapter 34161688 APPROVED true 0 false 2026-02-14T20:26:13.844+0000 2023-09-27T19:01:55.647+0000 2023-09-27T18:08:23.246+0000 true 10055697 Kozma Dorottya Edina /api/author/10055697 Author true 10055697 2023-09-27T19:01:55.655+0000 2023-09-27T19:01:55.655+0000 true false true 25 25 /api/publicationtype/25 PublicationType 2 true 25 BookChapter true 10000398 Chapter true 25 25 /api/publicationtype/25 PublicationType 2 true 25 BookChapter /api/subtype/10000398 Könyvfejezet SubType 220 true 10000398 true 1 /api/category/1 Category true 1 Fekete-Berzsenyi, Hajnalka Green Controlling Methods in Hungarian Corporate Practices 229 244 229 16 2023 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. 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<span class="author-name" mtid="10055697"><a href="/gui2/?type=authors&mode=browse&sel=10055697" target="_blank">Edina Kozma Dorottya (<span class="authorship-author-name">Kozma Dorottya Edina</span> <span class="authorAux-mtmt"> Fenntartható fejlődés</span>) </a> </span> <span class="author-affil"><span title="Pannon Egyetem">PE</span>/<span title="Gazdaságtudományi Kar">GTK</span>/<span title="Üzleti Tudományok Intézete">ÜTI</span>/Számvitel és Pénzügy Intézeti Tanszék</span> </div> </div> <div class="title"><a href="/gui2/?mode=browse&params=publication;34161688" target="_blank">Green Controlling Methods in Hungarian Corporate Practices</a></div> <div class="InBook"><div class="chapter-in">In:</div> <div class="authors"> <div class="autype autype-1"> <span class="author-name" >Dyczkowska Joanna </span> (szerk.) </div> </div> <div class="booktitle"><a href="/gui2/?mode=browse&params=publication;34161678" target="_blank">Sustainable Performance in Business Organisations and Institutions: Measurement, Reporting and Management </a></div> <span class="editionNumber">(1)</span> <span class="publishedAt">Wroclaw: <span class="publishers">Wrocław University of Economics and Business</span>, <span class="page"> pp 229-244 </span> <span class="year">(2023)</span> </div> <div class="pub-footer"> <span class="language" xmlns="http://www.w3.org/1999/html">Nyelv: Angol | </span> <span class="identifiers"> <span class="id identifier oa_none" title="none"> <a style="color:black" title="10.15611/2023.83.1.13" target="_blank" href="https://doi.org/10.15611/2023.83.1.13"> DOI </a> </span> <span class="id identifier oa_none" title="none"> <a style="color:black" title="https://www.dbc.wroc.pl/publication/162246" target="_blank" href="https://www.dbc.wroc.pl/publication/162246"> Egyéb URL </a> </span> </span> <span class="bookchapter-ids">Befoglaló link(ek):</span> <span class="identifiers"> <span class="id identifier oa_none" title="none"> <span class="isbnOrIssn"> ISBN: </span> <a style="color:black" title="9788367400824" target="_blank" href="https://www.worldcat.org/search?q=isbn%3A9788367400824"> 9788367400824 </a> </span> <span class="id identifier oa_none" title="none"> <span class="isbnOrIssn"> ISBN: </span> <a style="color:black" title="9788367400831" target="_blank" href="https://www.worldcat.org/search?q=isbn%3A9788367400831"> 9788367400831 </a> </span> <span class="id identifier oa_none" title="none"> <a style="color:black" title="https://www.dbc.wroc.pl/publication/162250" target="_blank" href="https://www.dbc.wroc.pl/publication/162250"> Egyéb URL </a> </span> </span> <div class="mtid"><span class="long-pub-mtid">Közlemény: 34161688</span> | <span class="status-data status-APPROVED"> Nyilvános </span> <span class="long-book-mtid">Befoglaló: 34161678</span> Forrás | <span class="type-subtype">Könyvrészlet ( Könyvfejezet ) </span> | <span class="pub-category">Tudományos</span> | <span class="publication-sourceOfData">kézi felvitel</span> </div> <div class="funder"> (TKP2021-NKTA-21) Támogató: Nemzeti Kutatási, Fejlesztési és Innovációs Hivatal </div> <div class="lastModified">Utolsó módosítás: 2023.09.27. 21:01 Kozma Dorottya Edina (Fenntartható fejlődés) </div> </div> </div>