CSRD in Hungary
Hungary's published ESG fine of HUF 50 million applies per supplier due-diligence violation, not to a missing sustainability report. The maximum for failure to report has not yet been specified.
In forceDisclosure & reportingChecked 9 August 2026Our EI can make mistakes — check important info.
- In force from
- 2025-01-01
- Transposition
- Transposed
- Instrument
- Act CVIII/2023 (ESG Act); Gov. Decree 276/2025
- Maximum on the undertaking
- No figure traced to a primary source
- 1% of net revenue, capped at HUF 50,000,000, for unauthorised or non-compliant ESG data requests to partners under §27(5) and §54(5) of the ESG Act — aggregable across violations, and not a penalty for failing to file the sustainability report
- Authority
- SZTFH
Where do these figures come from?
HUF 50 million covers supplier due-diligence violations
The HUF 50,000,000 fine under the Hungarian ESG framework attaches per supplier due-diligence violation and can aggregate across violations. No specified maximum was found in primary sources for failure to publish the sustainability report itself — the Act's reporting-failure penalty provisions were gated to January 2026 and the amount is not yet specified.
Hungary's ESG Act (Act CVIII/2023), with Government Decree 276/2025, applies from 1 January 2025 and is enforced by the SZTFH. The fine of up to HUF 50,000,000 applies per supplier due-diligence violation — and violations aggregate — rather than to failure to publish a sustainability report, for which no maximum has been specified. Act LI/2025 narrowed the Act's scope from 20 June 2025 to two groups — public-interest large undertakings meeting two of three size tests, and high-impact-sector companies above HUF 90bn revenue with 500 employees, and Act LIV/2025 moved wave 2 to FY2027 and wave 3 to FY2028.
What happens if the report is simply not filed?
The reporting obligation exists whether or not a maximum has been fixed for breaching it. Hungarian enforcement may proceed through the general accounting and company-law framework, and a maximum may be specified later.
The HUF 50 million figure applies per supplier due-diligence violation; the maximum for a missing sustainability report is not specified in primary sources.
A narrower Act than it started as
Act LI/2025, in force 20 June 2025, narrowed the ESG Act's scope to two groups — public-interest large undertakings meeting two of three size tests, and high-impact-sector companies above HUF 90bn revenue with 500 employees. Act LIV/2025 moved the CSRD reporting waves: wave 2 to FY2027 and wave 3 to FY2028.
What are the penalties?
The published figure covers supplier due-diligence violations. The reporting-failure maximum is unspecified.
Supplier due-diligence violations — HUF 50,000,000 per violationreported, not gazette-verified
1% of net revenue, capped at HUF 50,000,000, for unauthorised or non-compliant ESG data requests to partners under §27(5) and §54(5) of the ESG Act — aggregable across violations, and not a penalty for failing to file the sustainability report
Failure to publish a sustainability report — not yet specifiedno figure traced to a primary source
No maximum was located in primary sources. The Act's reporting-failure penalty provisions were gated to January 2026 and the amount is not yet specified.
Next step
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Common questions
- What is the CSRD penalty in Hungary?
- It has not been specified. The HUF 50,000,000 figure applies per supplier due-diligence violation under the Hungarian ESG Act — not to failing to publish a sustainability report.
- Where can I read the full text of HU CSRD?
- The authoritative version is the official text: CSRD in Hungary. The full text is linked in the "Read the original document" section on this page. This page summarises the obligations; the official text governs.
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