DOI - Mendel University Press

DOI identifiers

DOI: 10.11118/978-80-7701-042-9-0085

THE CHALLENGES OF ESG/CSRD REPORTING OBLIGATIONS FOR INSURERS

Gábor Zoltán Megyeri1, Bálint Csaba Illés1
1 John von Neumann University, Izsáki út 10, Kecskemét, Hungary

By 2025, insurance companies will need to ensure they are fully compliant with the standardized CSRD reporting requirements. These expectations present new challenges for insurers, as they must collect or at least reliably estimate data that was previously partially or not collected at all. In addition, insurers must find and/or create the right methods to process and properly present their data. A good example of this is finding the appropriate model for calculating GHG emissions, which is one of the most fundamental elements of CSRD reports. Each company must find, develop and tailor the reporting methods that best suit their operations and customer base.

Keywords: insurance, CSRD, reporting, GHG emission

pages: 85-87, online: 2025



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