Objectives
The aim of the course is to make students familiar with the regulatory background of ESG, regarding international, EU level and national aspects, as well as to prepare them to follow the changes and adapt, in order to overview the broader context of their professional tasks. An important part of the course is the ESG financing system, its incentives, and their Hungarian implications.
Academic results
Knowledge
- Knows the details of Directive 2024/1760 of the European Parliament and of the Council of 13 June 2024 on Corporate Sustainability Due Diligence Directive (CSDDD).
- Knows the EU Directive 2019/1937 and EU Regulation 2023/2859.
- Knows possibilities of value chain assessment.
- Knows the possibilities of value chain assessment .
- Knows the February 2025 “Omnibus” package of proposals.
- Knows the key ESG related international conventions (Global Compact, UN Sustainable Development Goals, Paris Agreement).
- Knows the EU and EU country legislation, third country risks.
Skills
- Able to understand the relevance of regulation to a given organisation/company.
- Able to monitor and respond to changes in the international regulatory environment.
- Able to understand the expectations of different stakeholders in the light of the regulatory environment.
- Able to assess, evaluate and plan for financial and funding implications.
Attitude
- Collaborative, open to working with different experts in different areas of ESG.
- Proactively monitors changes in the regulatory environment.
- Interested in funding options (market and subsidised).
Independence and responsibility
- Independently develops and updates knowledge of the regulatory environment.
- Able to independently coordinate due diligence tasks in a corporate environment, taking into account relevant regulations.
- Able to provide professional support for financial decisions.
Teaching methodology
Online lecture
Materials supporting learning
- Előadásdiák / Lecture slideshow
General Rules
The learning objectives detailed in 2.2 will be assessed by means of a summative assessment (one Moodle test).
Performance assessment methods
Detailed description of performance evaluations during the study period: Summative assessment (Moodle test): a complex, written evaluation of the knowledge and ability-type competence elements of the subject in the form of a Moodle test. The part of the curriculum serving as the basis for the Moodle test as well as the timeframe of filling out the test will be determined by the subject instructor.
Percentage of performance assessments, conducted during the study period, within the rating
- Summative assessment (Moodle test): 100
- Total: 100
Percentage of exam elements within the rating
Conditions for obtaining a signature, validity of the signature
-
Issuing grades
| % | |
|---|---|
| Excellent | 91-100 |
| Very good | 85-90 |
| Good | 72-84 |
| Satisfactory | 65-71 |
| Pass | 50-64 |
| Fail | 0-49 |
Retake and late completion
1) Pursuant to the current CoS, each summative assessment can be retaken, repeated or completed late. 2) The summative assessments can be retaken, repeated or completed late for the first time during the late completion period free of charge. In the event of a retake, the new result always overwrites the old one. 3) If the student is unable to obtain a grade other than 'Fail' even with the retake, repeat and late completion possibilities according to point 1), they may make a second attempt to successfully complete the course after paying the fee specified in the regulations.
Coursework required for the completion of the subject
| Nature of work | Number of sessions per term |
|---|---|
| Lecture | 15 |
| Processing background materials | 35 |
| Learning individually | 35 |
| Preparing | 35 |
| Total | 120 |
Approval and validity of subject requirements
Consulted with the Faculty Student Representative Committee, approved by the Vice Dean for Education, valid from: 04.05.2026.
Topics covered during the term
In order to achieve the learning outcomes set out at point 2.2, the subject consists of the following thematic blocks.
| Lecture topics | |
|---|---|
| 1. | Presentation of the international regulatory environment, EU and EU country legislation, international conventions, third country risks. |
| 2. | The European Commission's proposal for a Regulation on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 of 2024. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2022 amending Regulation (EU) 2024/1760 (hereinafter: CSDDD), value chain assessment. |
| 3. | Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU on corporate sustainability reporting. Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 (hereafter CSRD), accounting rules, sustainability reporting. |
| 4. | Differences between CSRD and CSDDD. |
| 5. | Role of regulation and financing, EU Taxonomy, Taxonomy aligned eligible and Taxonomy aligned aligned aligned aligned activities, and EU and domestic incentives from the central bank/banks. |
| 6. | Description of the domestic regulatory environment, obligations under the ESG Act and its implementing regulations. |
Additional lecturers
| Name | Position | Contact details |
|---|---|---|
| Dr. Bethlendi András | egyetemi docens/associate professor | bethlendi.andras@gtk.bme.hu |