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SMEs and IR: Evidence from Hungary

In: Development of Integrated Reporting in the SME Sector

Author

Listed:
  • Andrea Madarasi-Szirmai

    (University of Applied Sciences)

  • Miklós Losoncz

    (University of Applied Sciences)

  • Zsuzsanna Győri

    (University of Applied Sciences)

  • Judit Sági

    (University of Applied Sciences)

  • Szilárd Hegedűs

    (University of Applied Sciences)

Abstract

Hungary defines SMEs using the standard criteria provided by the European Union. The definition is stipulated in Law No. XXXIV of 2004 on the SMEs and on the support of their development. An SME is an enterprise with fewer than 250 employees and an annual turnover not exceeding EUR 50 million or the balance sheet EUR 43 million. The capital or voting rights share the state or any local government holds, either directly or indirectly and either solely or jointly, is not more than 25%. In terms of employment, entities with no more than 49 employees qualify as small enterprises. Within this category, micro-enterprises employ less than ten persons, whereas medium-sized ones have 50–249 employees.

Suggested Citation

  • Andrea Madarasi-Szirmai & Miklós Losoncz & Zsuzsanna Győri & Judit Sági & Szilárd Hegedűs, 2021. "SMEs and IR: Evidence from Hungary," CSR, Sustainability, Ethics & Governance, in: Joanna Dyczkowska & Andrea Szirmai Madarasine & Adriana Tiron-Tudor (ed.), Development of Integrated Reporting in the SME Sector, pages 45-69, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-81903-3_3
    DOI: 10.1007/978-3-030-81903-3_3
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