Business Council for Sustainable Development in Hungary
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World Business Council for Sustainable Development (WBCSD) National Partner
With this provocative question, Peter Bakker, CEO of the WBCSD – World Business Council for Sustainable Development opened this year’s annual meeting in Switzerland, in front of more than 600 business representatives from all over the world.
And it is no coincidence. Everywhere, companies are under pressure, and sustainability areas and budgets increasingly have to demonstrate their value to the business.
At a time of dizzying change, where the geopolitical and climatic environment put us in front of quite unprecedented challenges, companies operate under a lot of pressure, and highlight risks such as
🌐 Disruptions in value chains and doubts about the future of globalization
⛈️ extreme weather events and increased insurance costs
💻 AI’s impacts on the workforce
All this generates uncertainty… but also a huge opportunity.
To take advantage of it, we must change our perspective:
👉 Sustainability cannot be an “extra” or a “nice to have”
👉 it has to be understood as a strategic investment.
An excellent example is how the reduction of the carbon footprint, the progressive change in the composition of the energy matrix, the development of the carbon market and the electrification of consumption have been able to generate competitive advantages at the company and country level.
The challenge?
Today more than ever, sustainability needs to show its value with numbers, with measurable impact, a solid business case and demonstrate its ROI, without falling into short-termism.
This implies a profound change:
💹 Sustainability teams must speak the language of the business.
🤝 CFOs, boards and financial markets become key allies.
🌊 The risks of adaptation and nature require strategic analysis and investment.
Because sustainability has a direct impact on the success of the company on 3 levels:
1️⃣ Company level → financial performance, valuation, resilience
2️⃣ Product level → design, value proposition and customer preference
3️⃣ Value chain level → security of supply and operational continuity
So, is sustainability over?
Quite the opposite.
He grew.
He matured.
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This year, Dreher approached International Women’s Day and Mother’s Day through a comprehensive, holistic internal communication campaign developed jointly by the Corporate communications and the HR teams, together with the company’s internal D,E&I Committee (Diversity, Equity and Inclusion) to support an inclusive workplace culture.
“What kind of workplace would you wish for your daughter?” – this was the question Dreher Breweries asked its employees for International Women’s Day this year. Fathers of daughters were invited to share their thoughts, which were then brought to life visually through a creative collaboration with illustrator Barbara Bernát. The project aimed to strengthen responsibility from a male perspective for creating a workplace environment where everyone – including future generations – can thrive. The resulting content continued to live on in internal communications, while the visual artworks were also shared online externally.
The program was followed by a Mother’s Day initiative focused on personal and common experiences and family connections. The company hosted the mothers and grandmothers of employees for a special, experience-driven event, offering insight into everyday life at Dreher and its community. In addition to exploring the workplace, through a themed Dreher Museum tour, the program also highlighted the important role women have played in the company’s history.
The two initiatives were closely connected: while the International Women’s Day campaign emphasized responsibility toward future generations and the role of a supportive and inclusive workplace, the Mother’s Day event highlighted the importance of human relationships, community, and family background. Together, they form a cohesive communication journey that authentically reinforces Dreher’s commitment to building an inclusive workplace.
Sustainability is no longer merely an optional consideration in real estate development; it is increasingly becoming a fundamental market and societal expectation. In this article, we focus on sustainability aspects at the building level. In case of new developments, it is particularly important that developers define their sustainability objectives already at the earliest stage of the project and consistently integrate them into the design, construction, and commissioning processes. The BREEAM International New Construction certification system provides a structured and internationally recognised framework for this, assessing the environmental and user performance of buildings in a comprehensive way.
Sustainability mindset throughout the entire project lifecycle
In our previous article, we demonstrated in the context of a district-scale development’s preparation stage how sustainability principles can already be integrated at such an early phase through the BREEAM Communities certification. At the building level, this approach can naturally be refined and quantified even further. In case of new buildings, early commitment to sustainability objectives is equally crucial. It is already worthwhile to define at least general sustainability goals at the strategy formulation stage. An international building certification scheme can also provide a suitable framework for this purpose. For new buildings, the British BREEAM International New Construction system is commonly used.
The BREEAM New Construction framework spans the entire lifecycle of a development—from the initial project brief, through design and construction phases, to handover and commissioning. These are all key project stages, each of which can be governed by requirements related to a specific topic, or to be tailored to specific phases, such as construction.
We are often asked by clients approaching Realiscon whether a high energy performance rating alone guarantees the achievement of a green building certification. It is important to emphasise that sustainability does not only mean low energy consumption, but rather a far more complex approach. Across the building’s full lifecycle, factors such as material use, pollutant emissions, water consumption, and waste management should also be considered.
Material use, comfort, and environmental impacts
In addition to operational carbon emissions from energy use, embodied carbon is receiving increasing attention, as it also accounts for emissions associated with the production of construction materials and the construction process itself. Therefore, already at the design stage, it is advisable to prioritise—or even specify—materials that are responsibly sourced, made from recycled content, or characterised by low environmental impact. Conscious material selection can also bring additional benefits, such as longer service life, lower maintenance requirements, and reduced amount of construction waste.
Within BREEAM assessments, another key principle and highly weighted topic is the creation of a healthy and liveable built environment that considers user well-being. This includes several areas: thermal comfort, acoustic comfort, adequate indoor air quality and fresh air supply, as well as daylight and views. A well-designed building can improve occupants’ productivity and well-being and have a positive impact on their health.
Another key assessment area is the minimisation of harmful emissions. This includes the building’s light and noise pollution impacts on its surroundings, as well as waste management. Perhaps even more important is the building’s approach to greenhouse gas emissions during operation, and water management, including stormwater retention and discharge strategies. Each of these aspects offers significant optimisation potential when addressed early in the design process.
Water use, location, and ecological considerations
From BREEAM perspective, a sustainable building also aims to minimise water consumption through water-efficient fittings and by monitoring water use and potential leaks. This can be further enhanced if rainwater or greywater reuse systems are also designed and implemented. In shell & core developments, we often see examples where the developer installs part of the infrastructure required for rainwater harvesting up to a certain point, after which it can be further developed and commissioned based on tenant requirements.
The sustainability performance of a building is also influenced by its location. Sites with good access to public transport and local services can significantly reduce transport-related emissions by limiting reliance on private car use. While such locational characteristics are often fixed, developers can still play an active role by encouraging sustainable mobility choices, for instance by supporting cycling infrastructure and alternative transport options.
A sustainable development should not only minimise negative impacts but, where possible, improve the ecological condition of the site through thoughtful planting schemes, wildlife-friendly solutions, and biodiversity enhancement.
Construction, commissioning, and long-term operation
As mentioned earlier, the construction process is also a key factor. Significant amounts of waste can be generated during this phase, and large quantities of energy and water can be wasted if not properly managed. Additional credit can be achieved if the construction site is well organised, kept clean, and processes are well managed and documented.
Unfortunately, we often see cases where the design and construction phases deliver a high-quality, energy-efficient building in terms of its mechanical systems, yet fall short during the handover phase. Insufficient commissioning procedures, inadequate operator training, and incomplete operational documentation can leave facility managers without the necessary information to run the building effectively. As a result, the intended performance of even advanced building systems may not be fully realised. Addressing this gap is therefore a key requirement within building certification schemes, which emphasise structured commissioning and well-managed handover processes.
A sustainable building is therefore far more than an energy-efficient property. True sustainability is the result of conscious decisions affecting the building’s entire lifecycle. Sustainability decisions made at an early stage not only bring environmental benefits, but also deliver long-term economic and operational returns, while creating a healthier and more liveable built environment for users.
Enikő Kluha, Head of Sustainability
Zwack Unicum Plc. has developed its new, long-term ESG strategy, which defines the company’s sustainability goals and focus areas for the period between 2026 and 2040. The target date of 2040 is also an extremely important milestone: the company will celebrate the founding of its first plant and the 200th anniversary of the registration of the Unicum brand name.
For this family-owned company with a history spanning more than two centuries, sustainable and responsible operations are not a new concept, but an integral part of the company’s DNA. József Zwack was already thinking ahead in the 19th century when he established a pension fund for the factory’s workers, thereby supporting their financial security in old age.
“As a family business, I believe that Zwack Unicum has a unique opportunity – and responsibility – to introduce into the wider business world the values that have sustained the family for generations. These include caring for each other, cultivating cooperation and trust, thinking long-term, and prioritizing the collective good over individual interests,” emphasized Izabella Zwack, a member of the Board of Directors. She added that the goal is for their activities to leave a positive mark on society, creating value that goes beyond mere economic results.
The three main focus areas of the 2026–2040 strategy
Building on the 2025 base year, the company has defined its commitments along three pillars, of which responsible corporate governance—which takes ESG considerations into account—serves as the foundation and enables sustainability to be even more deeply integrated into everyday operations:
- ESG-conscious corporate governance and an exemplary business culture (G): The strategy is based on the principle that ESG considerations will henceforth be an integral part of every business decision. An open and inclusive corporate culture, ethical operations throughout the entire value chain, and responsible procurement (for example, taking biodiversity into account) are all part of prudent corporate governance.
Related indicators include, for example, that we audit 3 of our suppliers annually according to ESG aspects, that 100% of our contractual partners declare their acceptance of the content of our Partner Ethics Statement, and that ESG aspects are also integrated into the performance evaluation of managers.
- Environmental Responsibility (E): The company has already taken significant steps to minimize its environmental impact: thanks to investments in geothermal and solar energy, its Scope 1-2 carbon dioxide emissions have decreased by 61% compared to 2016. Future goals include even more efficient resource use and strengthening operations based on the circular economy (renewable, recycled, and recyclable materials).
To this end, we plan to reduce our Scope 1 emissions by 93% by 2030, replace 60% of our company vehicle fleet with electric or hybrid vehicles, and ensure that 100% of the waste generated during production and the extracted herbal plant parts are used for biogas production.
- Positive Social Change (S): Zwack places a strong emphasis on promoting responsible alcohol consumption, which includes consumer education, accurate information, and the development of non-alcoholic alternatives. Additionally, the company remains focused on maintaining a safe, health-conscious, and development-supporting workplace, as well as supporting local communities.
Our short-term goals include providing training on responsible alcohol consumption to 1,000 catering establishments in addition to our own employees, ensuring that 100% of our permanent employees receive performance reviews, and providing all our colleagues with 8 (paid) hours to participate in community initiatives.
Measurability and Transparent Implementation
The strategy, developed with the support of RTG Corporate Responsibility Ltd., aligns with the company’s organizational culture and emphasizes the tracking of results. CEO Csaba Belovai stated: “We assign clear KPIs to the set goals, with baseline and target values, defining the expected impacts, specific deadlines, and the necessary resource requirements as well. Thus, the strategy not only provides direction but also offers a measurable and accountable framework for implementation.”
Zwack Unicum Plc’s complete ESG strategy, as well as further information on sustainability, can be found on the company’s website: zwackunicum.hu/fenntarthatosag.
As part of its biodiversity action plan launched in 2023, E.ON Hungária Group is making its sites greener. The company, which operates the electricity grid across Transdanubia, Pest County, and Budapest, is enhancing biodiversity at 90 company-owned locations — including facilities, power plants, solar parks, and substations — creating a more livable environment for local wildlife.
Recent initiatives include installing nesting boxes for falcons, swallows, songbirds, and bats, establishing bee pastures, restore natural meadow character, planting trees and shrubs, and placing stone and wood piles as shelter for insects and lizards. This year, sheep will replace traditional mowing and chemical weed control at three solar parks, while birds of prey have been attracted to handle rodent control naturally in Mohács, and protected ground squirrels and wild hares have found habitats at other sites.
The company’s long-term goal is to increase biodiversity and create habitats where species can complete their entire life cycles. To achieve this, it ceases mowing wherever possible and establishes green corridors free of invasive species, enabling the natural spread of wildflowers and more diverse plant communities.
Every intervention is preceded by a thorough ecological assessment, carried out in cooperation with professional partners, experts from the National Parks located in E.ON’s service area, the Hungarian Ornithological and Nature Conservation Society (MME), and other supporting organizations and universities.
By June 30, the affected companies must prepare their certified ESG-reports. For many companies, it is now becoming a truly practical question how well-organised their ESG-data are, how traceable their internal processes are, and whether they will be able to find an accredited ESG-certifier in time.
There is visible uncertainty in the market. Companies are preparing for reporting at the same time, while certification capacity is still developing. In this situation, it is particularly important that preparation is not left to the final weeks.
Our sustainability team, which has gained significant experience in recent years in carbon footprint calculation, EHS-data and the assurance of sustainability reports, was among the first to obtain ESG-certification accreditation.
What can be expected?
- By June 30, the affected companies must prepare a certified ESG-report.
- Certification capacity may be limited, so timing may become a business risk.
- ESG-certification examines whether the statements in the report are supported by data, evidence and a consistent methodology.
- With good preparation, certification is not only a compliance task, but also useful management feedback.
- Grant Thornton supports companies in the process as an accredited ESG-certifier.
Why is ESG-certification now coming into focus?
For a long time, the ESG-report seemed more like a reporting task. Certification, however, creates a different situation: it is not enough to present the company’s sustainability performance; it must also be supported by appropriate data and documents.
This is particularly challenging when ESG-information comes from several organisational units, is available in different formats, or has no clearly defined owner responsible for data collection. In such cases, certification quickly shows where the system works well and where clarification is needed.
The June 30 deadline will therefore be the first real test for many companies of how far ESG-data management has been integrated into operations.
What does the ESG-certifier examine?
The purpose of ESG-certification is to independently confirm that the statements included in the company’s ESG-report comply with the criteria defined by law.
The certifier examines whether the statements in the ESG-report:
- are free from material misstatement,
- can be traced back to original data,
- are supported by evidence,
- are based on a consistent methodology.
The assessment may also cover the content and formal compliance of the ESG-report, the accuracy of completed ESG- and supplier questionnaires, and the operation of the applied risk management system.
The materiality assessment is also an important element. It shows whether the company is truly focusing on the environmental, social and governance topics that have a material impact from the perspective of its operations and stakeholders.
How does the certification process work?
ESG-certification consists of several steps and starts even before the cooperation begins.
In the preparation phase, conflicts of interest are reviewed, the scope of the engagement is defined, and a preliminary risk assessment is carried out. This helps determine the focus and resource needs of the certification.
This is followed by contract signing and notification to the authority. In the planning phase, a readiness assessment is prepared, and based on this, the certification plan is developed. This sets out the schedule, the areas to be examined and the methodology to be applied.
During implementation, document analysis, interviews and an on-site visit take place. Based on the evidence collected, a professional conclusion is prepared, which forms the basis of the certification report.
The process is closed by an independent review. In the case of a positive result, the company receives an ESG-certificate, which is valid for five years.
Where do companies usually get stuck?
In certification, the greatest difficulty is often not the writing of the report itself, but the traceability of the data.
Common questions include:
- exactly where the given ESG-data comes from;
- who approved it;
- what methodology was used to calculate it;
- whether there is documented evidence behind it;
- whether the same logic was applied throughout the entire report.
If there is no quick and clear answer to these questions, certification may become more time-consuming. This is why it is worth assessing at the beginning of the process how ready the organisation is for the review.
Why is certification useful beyond compliance?
A certified ESG-report builds trust among investors, clients and business partners. It also provides valuable feedback to management on how reliable the sustainability data are and where internal processes should be improved.
Certification helps filter out uncertain statements, strengthens data quality, and makes responsibilities clearer. This is particularly important where ESG-data already play a role in financing, procurement or reputational decisions.
In sustainability communication, what is verified has increasing value. ESG-certification provides a point of reference here: it helps separate intention from provable performance.
Why is it important to choose a certifier in time?
In the coming period, several companies may be preparing for the certification of their ESG-reports at the same time. This may create a practical risk because of certification capacity, especially for those who start the process late.
Choosing an accredited certifier is not merely a procurement matter. The partner must understand the regulatory environment, corporate data processes and the business logic behind ESG-reports.
Grant Thornton’s ESG-certification methodology is based on the MSZ EN ISO/IEC 17029:2020 and MSZ EN ISO 14065:2022 standards, as well as the relevant Hungarian legal environment. This ensures that certification is a controlled, consistent and professionally grounded process.
Prepare for ESG-certification in time
If your company is affected by the June 30 deadline, it is worth reviewing the status of your ESG-data, internal processes and responsibilities now.
Grant Thornton, as an accredited ESG-certifier, supports its clients in the preparation and in carrying out the certification process. Contact our experts so that we can clarify the next steps in time.
In January 2025, I was shocked when I looked at our Power BI sustainability report.
Two numbers immediately stood out:
- We had used 12,000 garbage bags in 2024.
- During peak periods, the garbage truck collected several hundred kilograms of waste from us every week.
And this was despite having dozens of selective waste collection points across our facility.
The issue kept bothering me because we had already placed a very strong emphasis on selective waste collection.
So one Sunday, I personally went “dumpster diving” — collecting and analyzing the contents of our waste bins.
The next day, we held a staff training session focused on waste management. I brought the previous day’s garbage into the meeting room and emptied it onto a large plastic sheet.
Within minutes, we reached two very clear conclusions:
- Even though we provided selective waste collection, visitors did not consistently separate waste correctly. Selective bins contained mixed waste, while recyclable materials often ended up in general waste bins.
- A significant portion of our garbage bags were still perfectly usable when thrown away.
In other words:
our selective collection system was far less effective than we believed — and, painful as it is to admit, we were wasting garbage bags as well.
At that point, my mind went back to 1992, when I wrote my MBA thesis on the then-revolutionary concept of Business Process Reengineering (BPR).
The essence of BPR is simple:
learn to think outside the box and eliminate the “ugly worms of habit.”
So we started redesigning the entire process.
We immersed ourselves in circular economy thinking, added a small technological innovation, and eventually achieved what felt like a small miracle:
With just 10–15 minutes of additional daily work, the real waste generated by 1,500 visitors now fits into a single 220-liter bag.
So what changed?
- Instead of placing garbage bags inside large bins, we reversed the logic:
we brought large enough collection containers to the garbage bags and emptied waste into them. Only bags that were already damaged or worn out were discarded. - We re-sorted the collected waste on a specially designed sorting table into 23 different categories, of which only ONE was landfill waste. This means that 22 different material types were guaranteed to find a new „purpose of life” and re-enter the circular economy.
- We purchased a used industrial compactor. The remaining mixed waste is compressed, achieving an average volume reduction of 70–90%.
- The entire system requires only 10–15 minutes of extra work per day.
- We also introduced a new KPI:
“Landfill waste generated per 1,000 visitors.”
We launched the system last April, and now — one year later — we finally see the full annual results:
- Garbage bag usage decreased by 80%
• Lanfill waste volume decreased by 90%
• Our new KPI reached: 40 kg of waste per 1,000 visitors
The graph below shows the numbers, the 23 waste categories, and a few images of the new process.
Sometimes sustainability does not require expensive miracles.
Sometimes it simply requires questioning old habits.
This process is scalable, can be freely adopted by companies of any size. Like everything else, this also begins with the right mindset….
Drinking water source contamination by arsenic remains a significant challenge in the Danube region. Long-term safe drinking water supply can only be ensured through modern, sustainable, and cost-efficient water treatment technologies.
Alongside traditional, chemical-intensive arsenic removal methods, regenerable adsorbent technologies are gaining increasing importance. These specialized filter materials are capable of efficiently removing both arsenic (III) and arsenic (V), while the adsorbent material itself can be reused multiple times. The regeneration process generates only minimal hazardous waste, thereby supporting the principles of the circular economy.
Regenerable adsorbent systems offer not only environmental but also economic advantages. According to life-cycle cost analyses, they provide lower long-term operational and waste management costs compared to conventional solutions. This is particularly important for EU-funded water utility developments, where sustainable operation and long-term cost efficiency are key requirements.
The Pureco Group is a leading water industry player in the region. Puraset Ltd., a member of the group, manufactures proprietary regenerable arsenic removal filter media and has extensive domestic and international references in the field of drinking water arsenic removal. The company’s technologies provide a modern, long-term, and economically sustainable solution to the growing demand for sustainable water treatment systems.
In future water utility developments, it is becoming increasingly important that investments are not only cost-effective in the short term, but also ensure stable operation, environmental sustainability, and safe drinking water supply over decades. Regenerable adsorbent technologies can play a key role in achieving these goals.
„What makes biogas particularly important is that it is not simply an energy technology, but a complete circular economic system connecting waste management, renewable energy production, agricultural nutrient recovery, and carbon reduction.”
This was one of the key messages shared by Anita Simon, Deputy CEO responsible for Sustainability and Circular Economy at ALTEO, at the Budapest Biogas Summit 2026. She presented how ALTEO has transformed biogas operations into a fully traceable, audited, and economically sustainable circular energy model.
Food industry rejects, expired products, agricultural by-products, and organic waste streams can all be safely processed within a controlled system, transforming waste into renewable electricity, heat, biomethane, and agricultural nutrients.
Companies – especially retail chains and manufacturers – are increasingly making decisions based on ESG considerations, and biogas gives them the opportunity to combine their waste management with the use of green energy. Good examples show that up to 800–1000 tons of packaging material per year can be used for energy recovery instead of landfilling.
