https://m2.mtmt.hu/ eng 2026-05-02 11:54 JournalArticle 35665996 ADMIN_APPROVED true 0 false 2025-09-23T16:17:17.526+0000 2025-01-20T13:36:44.916+0000 2025-01-07T07:23:07.655+0000 true 10055697 Kozma Dorottya Edina /api/author/10055697 Author true 10055697 2025-01-20T13:34:35.478+0000 2025-01-20T13:34:35.478+0000 2025-01-20T13:36:45.076+0000 true 10032025 Zsiborács Judit /api/admin/10032025 Admin true 10032025 true false true 24 24 /api/publicationtype/24 PublicationType 1 true 24 JournalArticle true 10000059 Article true 24 24 /api/publicationtype/24 PublicationType 1 true 24 JournalArticle /api/subtype/10000059 Szakcikk SubType 101 true 10000059 true 1 /api/category/1 Category true 1 Fekete-Berzsenyi, Hajnalka Levels of corporate environmental strategies in Hungary and the associated environmental management control tools true true /api/journal/20102058 REVIEWED true false false 20102058 true 2572-7923 2572-7931 Journal FOREIGN 9 1 9357 9357 2025 The research aims to map environmental protection strategies and the related control tools and to identify the links among companies with the largest number of employees and sites in Hungary. The research questions were answered using a questionnaire survey method. The authors used cluster analysis to classify the 205 company strategies into the identified strategy clusters: Leaders, Awakeners, and Laggards. Then, the examined 21 environmental management control tools in the sample were divided into four groups: strategic, administrative, methodological and economic. Economic and strategic methods were the most common in the sample. The authors used cross-tabulation analysis to examine whether there is a statistically proven relationship between belonging to environmental strategy clusters and specific control tools. The analysis showed significant but weak to moderate relationships. According to Cramer’s V and the contingency coefficient, the closest relationship between the tested environmental management control tools and membership in environmental strategy clusters is shown by evaluating investments, assessing the economic viability of environmental strategies, and running an environmental training program for employees. In case of the robust lambda indicator, a significant relationship was found by examining the economics of environmental strategies and identifying environmental success factors and eco-balances. It can be concluded that the companies under examination follow a set of environmental goals, which they have incorporated into their strategic objectives. They use the available environmental management control toolbox to develop their strategies and to monitor their implementation to varying degrees. Funding 2048460 /api/funding/2048460 false true true 2025 true true true false true false GOLD 2025-09-23 true https://doi.org/10.24294/jipd9357 1 0 1 1 0 1 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 4 4 Folyóiratcikk Journal Article 24 1 Könyvrészlet Chapter in Book 25 0 Könyv Book 23 0 Egyéb konferenciaközlemény Conference paper 31 0 Egyéb konferenciakötet Conference proceedings 32 0 Oltalmi formák Protection forms 26 0 Disszertáció Thesis 28 0 Egyéb Miscellaneous 29 0 Alkotás Achievement 22 0 Kutatási adat Research data 33 0 Folyóiratcikk Journal Article 24 0 0 0 Könyvrészlet Chapter in Book 25 0 0 0 Könyv Book 23 0 0 0 Egyéb konferenciaközlemény Conference paper 31 0 0 0 Egyéb konferenciakötet Conference proceedings 32 0 0 0 Oltalmi formák Protection forms 26 0 0 0 Disszertáció Thesis 28 0 0 0 Egyéb Miscellaneous 29 0 0 0 Alkotás Achievement 22 0 0 0 Kutatási adat Research data 33 0 0 0 2025 0 1 1 1 1 B nemzetközi false 10014016 false false false 2025-01-19T13:36:44.748+0000 Számvitel és Pénzügy Intézeti Tanszék (PE / GTK / ÜTI) 3 36 1 3 0 false Language 10002 /api/language/10002 Angol English true 2 true PersonAuthorship 122598481 /api/authorship/122598481 1 0.333 true false false Author 10036550 /api/author/10036550 Fekete-Berzsenyi Hajnalka true 10036550 true Fekete-Berzsenyi Hajnalka true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PersonAuthorship 122598482 /api/authorship/122598482 2 0.333 false false false Author 10014016 /api/author/10014016 Molnárné Barna Katalin true 10014016 true Barna Katalin Molnárné true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PersonAuthorship 122598483 /api/authorship/122598483 3 0.333 false true false Author 10055697 /api/author/10055697 Kozma Dorottya Edina true 10055697 true Kozma Dorottya Edina true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PublicationIdentifier 28160696 /api/publicationidentifier/28160696 PlainSource 6 /api/publicationsource/6 PublicationSourceType 10001 /api/publicationsourcetype/10001 true true true DOI DOI https://doi.org/@@@ true true 6 true GOLD true 10.24294/jipd9357 https://doi.org/10.24294/jipd9357 false true PublicationIdentifier 28160697 /api/publicationidentifier/28160697 PlainSource 40 /api/publicationsource/40 PublicationSourceType 10006 /api/publicationsourcetype/10006 true true true Egyéb URL Other URL @@@ true true 40 true https://systems.enpress-publisher.com/index.php/jipd/article/view/9357 https://systems.enpress-publisher.com/index.php/jipd/article/view/9357 false true MtaRating 11509610 /api/mtarating/11509610 RatingType 10015 /api/ratingtype/10015 PTB Institute 14099 /api/institute/14099 0 false true false Politikatudományi Bizottság Politikatudományi Bizottság true 14099 true true true B nemzetközi false true MtaRating 11508765 /api/mtarating/11508765 RatingType 10006 /api/ratingtype/10006 ÁJB Institute 14093 /api/institute/14093 0 false true false Állam- és Jogtudományi Bizottság Állam- és Jogtudományi Bizottság true 14093 true true true B nemzetközi false true MtaRating 11510903 /api/mtarating/11510903 RatingType 10012 /api/ratingtype/10012 GMB Institute 19066 /api/institute/19066 0 false true false Gazdaságtudományi Doktori Minősítő Bizottság Gazdaságtudományi Doktori Minősítő Bizottság true 19066 true true true C nemzetközi false true /api/publication/35665996 <div class="JournalArticle Publication long-list"> <div class="authors"> <img title="Forrásközlemény" style="float: left" src="/frontend/resources/grid/publication-core-icon.png"> <img title="Idézőközlemény" style="float: left" src="/frontend/resources/grid/publication-citation-icon.png"> <div class="autype autype0"> <span class="author-name" mtid="10036550"><a href="/gui2/?type=authors&mode=browse&sel=10036550" target="_blank">Fekete-Berzsenyi Hajnalka (<span class="authorship-author-name">Fekete-Berzsenyi Hajnalka</span> <span class="authorAux-mtmt"> Gazdaság- és Jogtudományok</span>) </a> </span> <span class="author-affil"><span title="University of Pannonia">UP</span>/<span title="Faculty of Economics">FE</span>/<span title="Üzleti Tudományok Intézete">ÜTI</span>/Számvitel és Pénzügy Intézeti Tanszék</span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" mtid="10014016"><a href="/gui2/?type=authors&mode=browse&sel=10014016" target="_blank">Barna Katalin Molnárné (<span class="authorship-author-name">Molnárné Barna Katalin</span> <span class="authorAux-mtmt"> gazdaság és jogtudományok</span>) </a> </span> <span class="author-affil"><span title="University of Pannonia">UP</span>/<span title="Faculty of Economics">FE</span>/<span title="Üzleti Tudományok Intézete">ÜTI</span>/Számvitel és Pénzügy Intézeti Tanszék</span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" mtid="10055697"><a href="/gui2/?type=authors&mode=browse&sel=10055697" target="_blank">Kozma Dorottya Edina (<span class="authorship-author-name">Kozma Dorottya Edina</span> <span class="authorAux-mtmt"> Fenntartható fejlődés</span>) </a> </span> <span class="author-affil"><span title="University of Pannonia">UP</span>/<span title="Faculty of Economics">FE</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;35665996" target="_blank">Levels of corporate environmental strategies in Hungary and the associated environmental management control tools</a></div> <div> <span class="journal-title">JOURNAL OF INFRASTRUCTURE POLICY AND DEVELOPMENT</span> <span class="journal-issn">(<a target="_blank" href="https://portal.issn.org/resource/ISSN/2572-7923">2572-7923</a> <a target="_blank" href="https://portal.issn.org/resource/ISSN/2572-7931">2572-7931</a>)</span>: <span class="journal-volume">9</span> <span class="journal-issue">1</span> <span class="page"> p. 9357. </span> <span class="year">(2025)</span> </div> <div class="pub-footer"> <span class="language" xmlns="http://www.w3.org/1999/html">Language: English | </span> <span class="identifiers"> <span class="id identifier oa_GOLD" title=" Gold "> <a style="color:black" title="10.24294/jipd9357" target="_blank" href="https://doi.org/10.24294/jipd9357"> DOI </a> </span> <span class="id identifier oa_none" title="none"> <a style="color:black" title="https://systems.enpress-publisher.com/index.php/jipd/article/view/9357" target="_blank" href="https://systems.enpress-publisher.com/index.php/jipd/article/view/9357"> Other URL </a> </span> </span> <OnlyViewableByAuthor><div class="ratings"> <div class="journal-subject">Politikatudományi Bizottság HASSELIX PTB [1901-]&nbsp;&nbsp;&nbsp;B nemzetközi</div> <div class="journal-subject">Állam- és Jogtudományi Bizottság HASSELIX ÁJB [1901-]&nbsp;&nbsp;&nbsp;B nemzetközi</div> <div class="journal-subject">Gazdaságtudományi Doktori Minősítő Bizottság HASSELIX GMB [1901-]&nbsp;&nbsp;&nbsp;C nemzetközi</div> </div></OnlyViewableByAuthor> <div class="publication-citation" style="margin-left: 0.5cm;"> <span title="" class="citingPub-count">Citing papers: 1</span> | Independent citation: 1 | Self citation: 0 | Unknown citation: 0 | Number of citations with DOI:&nbsp;1 </div> <div class="publication-citation"> <a target="_blank" href="/api/publication?cond=citations.related;eq;35665996&sort=publishedYear,desc&sort=title"> Number of cited publications: 4 </a> </div> <div class="mtid"><span class="long-pub-mtid">Publication: 35665996</span> | <span class="status-data status-ADMIN_APPROVED"> Admin approved </span> Core Citing | <span class="type-subtype">Journal Article ( Article ) </span> | <span class="pub-category">Scientific</span> | <span class="publication-sourceOfData">kézi felvitel</span> </div> <div class="funder"> (TKP2021-NKTA-21) Funder: Nemzeti Kutatási, Fejlesztési és Innovációs Hivatal </div> <div class="lastModified">Last Modified: 2025.01.20. 14:36 Judit Zsiborács (PE 4 admin) </div> </div></div>