United NationsDepartment of Economic and Social Affairs Sustainable Development

The Rodek Method: CSR EMAT - a guide to the sustainable and responsible operation

CSR Excellence Kft. (
Private sector

    The CSR EMAT (Corporate Social Responsibility Excellence Management and Assessment Tool) model has been developed during a doctoral research to measure sustainability and responsibility excellence. The The Rodek Method, based on the CSR EMAT model, is a guideline and evaluation system that can be used as a framework to help an organisation's decision-makers on the fields of sustainability, ESG, and – especially – responsible governance, and to comply with the EU Taxonomy regulation. It evaluates the organizations' sustainability and responsibility excellence and identifies the areas for improvement. The measurement tool provides a comprehensive guide to integrate a conscious approach into the operational practice, this way ensuring that the organization operates sustainable and it is attractive to investors, other external observers and to its employees.

    Implementation of the Project/Activity

    The focus of the research was the elaboration of an aspect-system which would evaluate and give guidelines and which could be a kind of a frame for managers to find their way on the fields and activities of sustainability and corporate social responsibility, because right now it is the multi-national and large companies who consciously deal with CSR activities, despite the fact that more than 90% of domestic enterprises are SMEs. The CSR EMAT established in the course of the research enables the measuring of the sustainability and CSR excellence of companies and based on the values the areas to be developed can be defined. In the course of the research 94 companies were evaluated with the help of the CSR EMAT method by means of personal interviews. The CSR EMAT does not only contribute to research conducted on the basis of further research results, but it also offers a practical management tool which could help to enhance the sustainability and social responsibility of enterprises. The future plan is to continue the evaluation of the SMEs, large companies and other organizations not only in Hungary, but also globally in order to promote sustainable and responsible operation among them.


    In the course of the research 94 companies were evaluated with the help of the CSR EMAT method by means of personal interviews. The interviews and the feedback provided by the managers confirm the practical applicability of the method. The enterprises participating in the sample could be grouped into clusters on the basis of the measurement results. The results also showed the correlation between the general characteristics and the established CSR groups. The horizontal approach of the Rodek Method, through the integration of the EU sustainability objectives, supports the harmonization of the EU's corporate governance framework, set out in the European Commission's Sustainable Corporate Governance Initiative. Sustainable finance at EU level aims at supporting the delivery on the objectives of the European Green Deal by channelling private investment into the transition to a climate-neutral, climate-resilient, resource-efficient and just economy, as a complement to public money. The Rodek Method provides a transparent rating system which helps investors to identify promising green investment opportunities more easily. It also promotes the principles laid down in the United Nations Environment Programme Finance Initiative (UNEP FI), which main role is to accelerate sustainable finance and to catalyze the integration of sustainability into financial market practice. The Rodek Method fits into the UNEP’s Principles for Responsible Investment (PRI).

    Enabling factors and constraints

    The model was established during a PhD research at the Doctoral School of Management Sciences and Business Administration of the University of Pannonia and was acknowledged by the Chartered Management Institute, London. This is a tool which not only helps the integration of the sustainability aspects and CSR perspective on a corporate level, but also supports successful corporate operation and culture by means of the presence of the TQM philosophy and soft factors with increased values on the field of corporate operation in the global competition.

    Sustainability and replicability

    The Rodek Ratings using the CSR EMAT model gives you transparent, verifiable and comparable results to measure the sustainability of any organization based on an easy to understand 5-level ESG rating system. The evaluation of the specific organization can be repeated on a regular basis, thus the areas for improvement can be constantly monitored and this way it ensures that the organization remains on the right path.

    Other sources of information

    Nora Rodek, Zoltán Birkner, Tivadar Máhr, Tamás Rentz A Corporate Sustainable Responsibility Management Tool that Supports the Sustainable Development Goals Proceedings of the ENTRENOVA - Enterprise Research Innovation Conference (Online) 6 : 1 pp. 377-387. , 11 p. (2020) link: https://proceedings.entrenova.org/entrenova/article/view/339/355

    COVID-19 Impact

    The COVID-19 proved the importance of green and digital transition. The Rodek Method provides a guideline to any organization towards sustainable and responsible operation, thus this method supports green recovery.

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    This initiative does not yet fulfil the SMART criteria.
    01 January 2018 (start date)
    01 January 2023 (date of completion)
    CSR Excellence Kft.
    Other beneficiaries

    The key stakeholders are SMEs, large companies, governmental organizations, NGOs.

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