Another result of our previous research in Hungary, which is the basis of the V4GreenReporting project, was published in the February 2025 issue of the scientific journal Discover Sustainability.
The importance and relevance of sustainability reporting by food companies is growing in the wake of green compliance, especially in EU Member States, where stricter legislation requires more accurate and transparent sustainability reporting during NFRD (Non-Financial Reporting Directive) – CSRD (Corporative Sustainability Reporting Directive) transition.
The aim of this paper is to examine how companies are prepared to comply with the new legislation. The sustainability reporting of food companies by subsector was analysed to identify differences. The study used a content analysis with a scoring method to assess the quality of sustainability reports from the point of view of EU Taxonomy produced by companies in 2020 and 2021.
The significance of the study lies in the fact that the methodology provides an opportunity to track and re-examine the future reporting practices of companies following the legislative changes.
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