Nóra Gombköto

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Publications - 11

Sustainability reporting practices of Hungarian food subsectors from EU taxonomy perspectives

Károly Kacz Andrea Rózsa Szabolcs Troján Judit Hegyi Nóra Gombköto Ibolya Lámfalusi Judit Hámori

Publication Name: Discover Sustainability

Publication Date: 2025-12-01

Volume: 6

Issue: 1

Page Range: Unknown

Description:

The importance and relevance of sustainability reporting by food companies is growing in the wake of green compliance, especially in EU Member States, where–in line with the EU Taxonomy–stricter legislation requires more accurate and transparent sustainability reporting. From 2014, the NFRD (Non-Financial Reporting Directive) legislation made non-financial reporting mandatory only for companies with at least 500 employees and of public interest, while the CSRD (Corporative Sustainability Reporting Directive) legislation, which came into force in 2023, made it mandatory for all companies. 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 and compare the quality of reporting with financial performance data. 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 proportions of critical financial performance data within subsectors were also examined. In 2020 and 2021, the companies analysed accounted for over 50% of the sector’s total net revenue, net profit, and foreign registered capital, highlighting significant financial concentration. The results show that the content and quality of sustainability reporting by food companies varies considerably between subsectors. The subsectors, dairy products manufacturing, processing, and preserving of fruit and vegetables scored the highest on sustainability objectives, particularly excelling in climate change mitigation and adaptation. 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.

Open Access: Yes

DOI: 10.1007/s43621-025-00926-2

Evaluation of sustainability reporting of the food industry in Hungary from an EU taxonomy perspective

Károly Kacz Andrea Rózsa Szabolcs Troján Judit Hegyi Nóra Gombköto Ibolya Lámfalusi Judit Hámori Anita Miklósné Varga

Publication Name: Quality and Quantity

Publication Date: 2024-10-01

Volume: 58

Issue: 5

Page Range: 4479-4504

Description:

Compliance with green requirements is becoming increasingly important in assessing the performance of companies. The new CSRD legislation requires a wider range of companies to produce sustainability reports and their content is influenced by the EU's taxonomy regulation setting out the framework for sustainable finance. The disclosure of information affects the perception of companies' sustainability performance, which will affect their access to financial resources and development opportunities. The main question is, both in theory and in practice, how companies can comply with the legislation in the future. It is essential for the competitiveness of Hungary's food industry to keep pace with future environmental sustainability requirements, so we examined the sustainability reporting practices of the sector's key companies in terms of their contribution to the environmental objectives set out in the taxonomy regulation. The research fits well with the EU's overall green transition regulatory procedure and our study is gap-filling at macro-regional and sectoral levels. The sustainability reports were assessed by content analysis using a scoring method. The results show that the sustainability reporting practices of food processing companies in Hungary differ significantly. Furthermore, greater emphasis must be placed on reporting and the credibility of the reports to meet future expectations. Foreign-owned companies and companies with more than 500 employees attribute greater importance to reporting. In the food processing sector, the disclosure of information and data under the taxonomy objectives of mitigation of climate change, sustainable use of water and marine resources, and transition to a circular economy was most common.

Open Access: Yes

DOI: 10.1007/s11135-024-01873-2

Sustainability reporting practices of agricultural and forestry companies in Hungary: a content analysis

Károly Kacz Szabolcs Troján Judit Hegyi Nóra Gombköto Anita Miklósné Varga

Publication Name: Bio Web of Conferences

Publication Date: 2024-08-23

Volume: 125

Issue: Unknown

Page Range: Unknown

Description:

To demonstrate the sustainability of companies, some companies have already produced sustainability reports, most of which have been published on their websites, while others have only produced and made public the reports and certifications required by law. In the European Union, legislation as of 2014 required the preparation of non-financial reports for publicly relevant entities, companies and parent companies of large groups of companies considered to be entities and having an average number of employees of more than 500. However, in line with the European Green Deal and the Taxonomy Regulation, as of 2023, a new law has been introduced, which extends the sustainability reporting obligation to nonpublic large companies and public small and medium-sized enterprises. Agricultural enterprises should also be prepared for this reporting obligation. This study aims to examine the ESG indices of the sampled companies and seek a correlation between the quality of the information disclosed and the financial characteristics of the companies. The results show that while forestry companies pay more attention to the disclosure of this type of information, there is some under-disclosure in both sectors.

Open Access: Yes

DOI: 10.1051/bioconf/202412501010

Status of Agricultural Irrigation in Hungary

Renato Kalocsai Nóra Gombköto Bálint Süle

Publication Name: Bio Web of Conferences

Publication Date: 2024-08-23

Volume: 125

Issue: Unknown

Page Range: Unknown

Description:

Some prediction models indicate climate change will have a more pronounced impact on Hungary than previously anticipated. Traditionally, Hungarian agriculture is based on dryland farming, with irrigated farming practiced in a few areas. Land degradation is a significant concern. However, the loss of arable land due to water scarcity could be more widespread. One potential solution is to irrigate, which could maintain soil fertility for decades. Utilizing modern irrigation techniques is a crucial approach to making irrigation as sustainable as possible while ensuring yield and quality. This study aims to provide an authentic picture of irrigation in Hungary, past and present. It also aims to provide suggestions for the near future, drawing on examples from abroad.

Open Access: Yes

DOI: 10.1051/bioconf/202412501001

International Trade in Food and Agro-Based Products in the Time of COVID-19

Katalin Mezei Nóra Gombköto

Publication Name: Quaestiones Geographicae

Publication Date: 2024-03-01

Volume: 43

Issue: 2

Page Range: 5-16

Description:

The aim of the study is to examine the regional impact of the COVID-19 pandemic and its individual waves on foreign trade in food and agro-based products in the world's largest trading countries. The study was based on the statistical database of the International Trade Centre (ITC). In addition to the basic analysis, use was made of the auto-correlation method to detect special relationships between foreign food trade of different countries. The results show that the pandemic has had the greatest impact on agricultural and food trade in the United States, but it has spilled over to other countries as well, especially its two major trading partners, the European Union and China. Food trade stagnated in the initial period of the pandemic, but later recovered relatively well. The six examined regions can be divided into three groups based on the typical features of their autocorrelation.

Open Access: Yes

DOI: 10.14746/quageo-2024-0016

Experimental Analysis of a Solar-Powered Centre Pivot Irrigation Site and Hyperlocal Evapotranspiration Data

Renato Kalocsai Nóra Gombköto Viktor Nagy Lajos Kubina Bálint Süle Viktor Nagy Zsolt Giczi

Publication Name: Chemical Engineering Transactions

Publication Date: 2024-01-01

Volume: 114

Issue: Unknown

Page Range: 787-792

Description:

In countries such as Hungary, the utilisation of solar energy for irrigation represents a pivotal consideration. As a consequence of climate change, the crop rotation period is characterised by an increased availability of sunny and bright days. A paucity of cloud cover and precipitation has distinguished recent Hungarian summers. The necessity for adaptation in agriculture, which produces raw materials for food, will also arise as a result of the increasingly extreme weather conditions caused by global climate change. The irrigation of crops is a vital process during increasingly frequent periods of drought. However, the cost of irrigation can be expected to rise significantly in response to elevated energy prices. The objective of this research is to ascertain the viability of utilising irrigation systems powered by renewable energy sources. Hungary is on the verge of a significant investment in its national irrigation infrastructure. Nevertheless, the investment may prove to be unprofitable as a result of the expense associated with the energy required for irrigation. In three research areas, the energy production of the solar farms associated with the pivot irrigation system has been monitored, and the hyper-local evapotranspiration data has been calculated. Regression analysis was employed to evaluate the results. The findings indicate that the dataset is significant. The field results and analysis can be useful for upfront investment in such projects. Precipitation, as a third variable, has a positive impact on the relationship between energy production and crop water demand.

Open Access: Yes

DOI: 10.3303/CET24114132

Evaluating Sustainable Online Education: A Cross-Disciplinary Analysis of IT Device Utilization among Slovakian and Hungarian University Students

Ondrej Takáč Nóra Gombköto Iveta Štempeľová

Publication Name: Sustainability Switzerland

Publication Date: 2024-01-01

Volume: 16

Issue: 2

Page Range: Unknown

Description:

By the onset of the 21st century, online presence had become prevalent in higher education, with the COVID-19 pandemic further accelerating this trend. However, the success of online education and its assessment by students can differ significantly from region to region and according to the field of study. This can be influenced by students’ habits of using IT devices, but it can also occur the other way around. In this research, experiences related to online education were examined in the fields of Informatics, Agriculture and Pharmacy education at two higher-education institutions in Slovakia and one in Hungary, considering the environmental and social sustainability implications. In the study, in addition to simple statistical methods, a cross-tabulation analysis was carried out using Cramer’s V method. The results have shown that the students of the investigated institutions confidently navigate the online world; they are conscious users of IT tools without being addicted. A total of 74% of students in Mosonmagyaróvár believe they possess sufficient information about the risks associated with computers, mobile phones, and the Internet, whereas only 34% of students in Košice share the same sentiment. The reason for the differences between these characteristics can be attributed to the specialties of the different majors, and not to those arising from regional differences, raising important questions about the ecological sustainability of online education practices. A relatively great consistency can be observed in the assessment of online learning among students from the three institutions, with approximately 85% expressing overall satisfaction with the online learning experience. The easier availability of study materials and savings on travel are mentioned as advantages, contributing to economic sustainability. However, separation from their mates and the lack of practical training may be regarded as a disadvantage for them, as they seem to have a preference for face-to-face training. Overall, it may be concluded that purely online training in the fields of Informatics, Agriculture, and Pharmacy training is not feasible for the time being, necessitating a balanced and sustainable approach for the future.

Open Access: Yes

DOI: 10.3390/su16020699

Examining the Sustainability Reporting Practices of Agricultural and Forestry Companies Operating in Hungary

Károly Kacz Szabolcs Troján Judit Hegyi Nóra Gombköto Anita Miklósné Varga

Publication Name: Chemical Engineering Transactions

Publication Date: 2023-01-01

Volume: 107

Issue: Unknown

Page Range: 493-498

Description:

To demonstrate that companies are operating in a sustainable way, in line with the European Green Deal and the Taxonomy Regulation, some companies have already produced sustainability reports. Agricultural companies should also be prepared for this reporting obligation, which can cause considerable difficulties for farmers, so it is assumed that this is not yet common practice. In this research, the sustainability reporting practices of agricultural and forestry companies in Hungary were assessed and analysed. The research sought to find out what the current reporting practices of these companies are and how prepared they are for future regulation. In this paper, the information provided by companies on their websites and after personal contact was analysed using content analysis. The qualitative information gathered was quantified using a scoring method. For evaluating the data, descriptive statistics and pairwise correlation coefficients were applied. It is concluded that although forestry companies publish some level of information and pay more attention to the disclosure of this type of information than agricultural companies, there is a slight gap in both sectors. Moreover, almost a fifth of agricultural companies do not have any information on their websites. This is likely to change in the future, as the sustainability reporting legislation will broaden the range of companies that are required to report, so improvements in this field are expected.

Open Access: Yes

DOI: 10.3303/CET23107083

Environmental Assessment of Farm Sustainability – A Hungarian Case Study

J. P. Koltai Nóra Gombköto

Publication Name: Chemical Engineering Transactions

Publication Date: 2023-01-01

Volume: 107

Issue: Unknown

Page Range: 409-414

Description:

Agricultural production is inseparable from environmental sustainability, and several methods have been developed by numerous authors and organizations worldwide to measure and evaluate it. The aim of the study is to comprehensively and accurately assess the environmental sustainability of farms. Concerning the theoretical framework, a set of 8 indicators and 23 sub-indicators was established to estimate the different aspects of environmental sustainability. The practical compliance of the indicators was assessed based on data from Hungarian agricultural enterprises; an agricultural company and three individual farmers were included in the case studies. By grouping the indicators, a new composite environmental indicator was developed to measure environmental sustainability. The results of the study show that the surveyed farms are moderately sustainable, as their composite indicators were at or close to the minimum of 0.5 points, but none of them were outstanding or at least 0.75 points. More significant efforts should be made to improve the farms’ environmental sustainability in the future.

Open Access: Yes

DOI: 10.3303/CET23107069

Effect of protein content on the thermal effusivity of foods

G. Szafner Nóra Gombköto Ottó Dóka

Publication Name: Acta Alimentaria

Publication Date: 2021-12-31

Volume: 50

Issue: 4

Page Range: 475-483

Description:

The availability of thermophysical properties of both foods and their constituents is of considerable importance to the industry. The thermal effusivity is one of the less explored thermophysical parameters. It governs the penetration of heat into materials and is defined as the square root of the product of thermal conductivity of the material, volume-specific heat capacity, and density. This paper describes the application of a relatively new inverse photopyroelectric method (IPPE) to determine thermal effusivity of dehydrated whey protein isolate and egg white powder versus protein content. In both cases the effusivity values decreased linearly with increasing protein content. One percent increase in protein content of whey protein isolate and egg white lead to 6.5 and 7.2 Ws1/2 m-2 K-1 decrease in effusivity values, respectively.

Open Access: Yes

DOI: 10.1556/066.2021.00042

Characteristics of community supported agriculture in the western transdanubia region

Károly Kacz Judit Hegyi Nóra Gombköto

Publication Name: Deturope

Publication Date: 2019-01-01

Volume: 11

Issue: 1

Page Range: 42-54

Description:

Both industrialization of agriculture and globalization of food trade have begun in the 20th century. Consumer habits have also undergone major changes in line with altered processes in the structure of food trade initiating merits as well as drawbacks. For instance, currently small-scale agriculture or local product supporting consumption is increasingly forced to play a marginal role all over the world. Small farmers are underrepresented in most traded venue, while production is shifting towards bigger market participants. Locally, this means that the volume of production, labour requirements and diversity of products will be reduced, consequently local characteristics will slowly disappear. As an essential requirement for such production the traditional knowledge will not be able to be passed down to forthcoming generations. As a result of a survey, a problem and an objective tree of community supported agriculture was created. These problem/target trees were constructed after an analysis of CSA through a scrutiny of several farmer's organization and individual consumers in the Western Transdanubia region of Hungary. Followed by the evaluation of data the most influential factor, the basic problem was determined, as a consequence of which the long-term, strategic objective in terms of the market power of CSA organizations has been set forth.

Open Access: Yes

DOI: 10.32725/det.2019.003