KPMG: emerging Hungarian companies must publish their sustainability report for the first time in 2026

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It was emphasized that the preparation time still seems long, but the creation of reporting frameworks is a lengthy and often investment-intensive process. Based on the criteria system of the CSRD, those Hungarian enterprises will be obliged to do so, which fulfill two conditions from the triple criteria system of at least 250 employees, sales revenue of 40 million euros, and balance sheet total of 20 million euros. This essentially coincides with the entry level of the medium-sized enterprise category of the European Union – they write in the announcement. This means at least 1,000-1,500 Hungarian companies, but the spread of sustainability reports may continue to spread in the following years.

There will be people who will have trouble completing the task

According to KPMG’s experts, this obligation will mostly cause a serious headache for up-and-coming Hungarian-owned companies, mostly family businesses, since the Hungarian subsidiaries of multinational companies already prepare a sustainability report due to the parent company’s reporting obligation, or at least provide data on their operations based on the parent company’s standards – drew attention to KPMG.

MTI