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.

The analysis of local farmers' markets (FMs) is an important part of sustainability issues, as the products they offer can guarantee both the proper functioning of local farms and healthy nutrition for inhabitants. The aim of this research is to identify the most important characteristics of FMs small-scale businesses related to agricultural activities based on a convenience sample in Hungary. The database obtained by the questionnaire survey was compiled based on the answers of a total of 220 farm owners/managers. The results were subjected to analysis using a K-means clustering method, which identified four distinct groups of farms with the highest weighting of turnover from agricultural activity. The clustering distinguished beekeeping, arable crop production, animal husbandry, and vegetable and fruit production, which were treated as a separate cluster. The observed differences between the groups indicate that farms primarily engaged in beekeeping and livestock farming have the highest turnover. These findings may be manifested by the group’s member farms in terms of higher professional representation and high-quality products. A noteworthy distribution-related finding is that livestock products exhibit the greatest average distance from the point of origin to the FM, which can be attributed to the sparse geographical location of the production sites. The results could have a considerable consequence for policymakers in informing them about the design of support opportunities and the identification of beneficiary groups.

Subject and purpose of work:: The aim of the study is to analyse how the main financial data of d ouble-entry b ookkeeping f ood p rocessing e nterprises r eflect t he e ffects o f t he i ndicated economic environment. Materials and methods:: The evaluation was fundamentally based on ratios calculated on the basis of the statement of financial position and the income statement as well as trend analysis and financial indicators. Results:: The number of Hungarian food processing enterprises has been gradually decreasing over the period under review. Both turnover and expenditure show linear growth at current prices, with increases in the various result categories. The asset structure is stable, and profitability is improving. Conclusions:: The number of companies and the employment in the sector have been steadily declining in recent years, while efficiency is increasing. The increase in profits in the food industry is remarkable for all branches of the economy. The sector is adapting well to the negative effects of the changing economic environment.