Sustainability reporting in the Hungarian agricultural sector: an exploratory qualitative study

Abstract

This study examines the organisational readiness of the Hungarian agricultural and food industry to introduce and implement effective sustainability reporting regimes from a supply chain perspective, with a focus on knowledge exchange and practical partnerships with regulators and academic institutions. The methodology for this qualitative study was designed to capture the complexity of evolving sustainability reporting practices and organisational responses in Hungary’s agri-food sector. Semi-structured interviews were conducted with twelve companies, specifically selected as they are subject to the CSRD and EU Taxonomy. The findings reveal a dynamic and rapidly evolving landscape in the approach to sustainability and ESG reporting within the Hungarian agro-food industry, underscoring its practical impact on corporate strategies and reporting. By embracing standardised measurement systems and supporting public-private collaboration, Hungarian agricultural companies – and the rural communities that depend on them – can achieve measurable, internationally-respected progress in sustainability, resource use, and market resilience. This study provides practical guidance for companies and policymakers, prioritising comprehensive data models for supply chain disclosures and planning for multi-year capabilities development.