ABSTRACT
Nowadays, the scope of information presented in financial reports is becoming increasingly inadequate to satisfy the evolving informational requirements of stakeholders. This research aims to investigate the sustainability-related practices of large Hungarian companies for 2017 and 2022 in terms of the required disclosure content based on the Non-financial Reporting Directive (NFRD). The implementation of the (NFRD) in Hungary’s legislation is presented, with particular attention to the inconsistencies that occurred during the implementation of the Hungarian Accounting Act (HAA). A content analysis was conducted on the content of company disclosures regarding the sustainability of 40 selected Hungarian entities. The results show that corporate disclosure practices have improved in all groups surveyed and have become increasingly homogeneous. The results obtained support the unifying effect of the regulatory practice, that is, the coercive isomorphism.
