COVID-related disclosure practices of Hungarian entities

The pandemic has brought unexpected challenges to businesses as they need to cope with the impact of the virus on their sales performance and face the information need of their stakeholders at the same time. Our study aims to discover the COVID-related risk disclosure practices of Hungarian, publicly listed sample entities in the annual statements prepared for the year 2020. Based on what we have found, the disclosure practices of Hungarian listed entities is quite heterogeneous, there are great differences in the extent of communication with the stakeholders