In this research, we employed multivariate statistical methods to investigate the perspectives of small and medium-sized enterprises (SMEs) concerning the Extended Producer Responsibility (EPR) regulation and their apprehensions related to EPR compliance. The EPR regulation, which places the responsibility of waste management on producers, has significant financial and administrative implications, particularly for SMEs. A sample of 114 businesses was randomly selected, and the collected data underwent comprehensive analysis. Our findings highlight that a notable proportion of businesses (44.7%) possess knowledge of the EPR regulation’s provisions, whereas only a marginal fraction (1.8%) lacks sufficient familiarity. We also explored the interplay between opinions on the EPR regulation and concerns regarding its financial and administrative implications. Our results establish a significant correlation between EPR regulation opinions and concerns, with adverse opinions prominently influencing concerns, particularly regarding financial burdens and administrative workloads. These outcomes, derived from the application of multivariate statistical techniques, provide valuable insights for enhancing the synergy between environmental regulations and business practices. EPR regulation significantly affects SMEs in terms of financial, administrative, and legal obligations, thus our study highlights that policymakers may need to consider additional support mechanisms to alleviate the regulatory burden on SMEs, fostering a more effective and sustainable implementation of the EPR regulation.

1. Agamuthu, P., and Victor, D. (2011). Policy trends of extended producer responsibility in Malaysia. Waste Management & Research: The Journal of the International Solid Wastes and Public Cleansing Association, ISWA, 29(9), 945–953. https://doi.org/10.1177/0734242X11413332
2. Aman E. E., Jifar, G. S., Irbo, M. M. and Papp-Váry, Á. (2024). Environmental Marketing as a Tool for Environmental Sustainability: A Case Study of Selected Water Bottling Factories in Ethiopia. Journal of Equity in Sciences and Sustainable Development 7:2, pp. 160–179., https://doi.org/10.20372/mwu.jessd.2024.1560
3. Bhagat, P. R., Naz, F., and Magda, R. (2022a). Artificial intelligence solutions enabling sustainable agriculture: A bibliometric analysis. PLOS ONE, 17(6), e0268989. https://doi.org/10.1371/journal.pone.0268989
4. Bhagat, P. R., Naz, F., and Magda, R. (2022b). Role of Industry 4.0 Technologies in Enhancing Sustainable Firm Performance and Green Practices. Acta Polytechnica Hungarica, 19(8), 229–248. https://doi.org/10.12700/APH.19.8.2022.8.13
5. Biron, M. (2020). A Practical Guide to Plastics Sustainability. https://shop.elsevier.com/books/a-practical-guide-to-plastics-sustainability/biron/978-0-12-821539-5
6. Cai, Y.-J., and Choi, T.-M. (2021). Extended Producer Responsibility: A Systematic Review and Innovative Proposals for Improving Sustainability. IEEE Transactions on Engineering Management, 68(1), 272–288. IEEE Transactions on Engineering Management. https://doi.org/10.1109/TEM.2019.2914341
7. Cairns, S. (2005). Delivering supermarket shopping: More or less traffic? Transport Reviews, 25(1), 51–84. https://doi.org/10.1080/0144164042000218391
8. Cao, J., Zhang, X., Hu, L., Xu, J., Zhao, Y., Zhou, G., and Schnoor, J. L. (2018). EPR regulation and reverse supply chain strategy on remanufacturing. Computers & Industrial Engineering, 125, 279–297. https://doi.org/10.1016/j.cie.2018.08.034
9. Carling, K., Han, M., Håkansson, J., Meng, X., and Rudholm, N. (2015). Measuring transport related CO2 emissions induced by online and brick-and-mortar retailing. Transportation Research Part D: Transport and Environment, 40, 28–42. https://doi.org/10.1016/j.trd.2015.07.010
10. Collini, L., Hausemer, V. B. D. P., Chen, V. B. I. B., Vitic, V. B. J., Marcus, V. B. J. S., Mouel, B. M. L., Dumont, B. M., Ingemarsdotter, P. E., Zampori, P. L., and Pre-sustainability. (n.d.). E-commerce and the EU Green Deal—Analysis of the environmental footprint of online sales in the context of the circular economy | Policy Commons. Retrieved 12 November 2024, from https://policycommons.net/artifacts/3328241/e-commerce-and-the-eu-green-deal/4126951/
11. Compagnoni, M. (2022). Is Extended Producer Responsibility living up to expectations? A systematic literature review focusing on electronic waste. Journal of Cleaner Production, 367, 133101. https://doi.org/10.1016/j.jclepro.2022.133101
12. Diggle, A., and Walker, T. R. (2020). Implementation of harmonized Extended Producer Responsibility strategies to incentivize recovery of single-use plastic packaging waste in Canada. Waste Management, 110, 20–23. https://doi.org/10.1016/j.wasman.2020.05.013
13. Escursell, S., Llorach-Massana, P., and Roncero, M. B. (2021). Sustainability in e-commerce packaging: A review. Journal of Cleaner Production, 280, 124314. https://doi.org/10.1016/j.jclepro.2020.124314
14. Esenduran, G., Atasu, A., and Wassenhove, L. N. V. (2019). Valuable e-waste: Implications for extended producer responsibility. IISE Transactions. https://www.tandfonline.com/doi/abs/10.1080/24725854.2018.1515515
15. Eurostat. (2018). SDG 12—Responsible consumption and production. https://ec.europa.eu/eurostat/statistics-explained/index.php?title=SDG_12_-_Responsible_consumption_and_production
16. Gáspár, S., Musinszki, Z., Hágen, I. Z., Barta, Á., Bárczi, J., and Thalmeiner, G. (2023). Developing a Controlling Model for Analyzing the Subjectivity of Enterprise Sustainability and Expert Group Judgments Using Fuzzy Triangular Membership Functions. Sustainability, 15(10), Article 10. https://doi.org/10.3390/su15107981
17. Gáspár, S., Pataki, L., Barta, Á., Thalmeiner, G., and Zéman, Z. (2023). Consumer Segmentation of Green Financial Products Based on Sociodemographic Characteristics. Journal of Risk and Financial Management, 16(2), Article 2. https://doi.org/10.3390/jrfm16020098
18. Government, Regulation (2023). 80/2023. (III. 14.) Korm. Rendelet—Nemzeti Jogszabálytár. https://njt.hu/jogszabaly/2023-80-20-22
19. Gui, L. (2020). Recycling Infrastructure Development under Extended Producer Responsibility in Developing Economies. Production and Operations Management, 29(8), 1858–1877. https://doi.org/10.1111/poms.13202
20. Gupta, J. (2023). Chapter 12 - E-waste: Policies and legislations for a sustainable green growth. In P. Singh, P. Verma, R. Singh, A. Ahamad, and A. C. S. Batalhão (Eds.), Waste Management and Resource Recycling in the Developing World (pp. 253–269). Elsevier. https://doi.org/10.1016/B978-0-323-90463-6.00002-6
21. Hágen I. Z., and Holló E. (2017). A hazai kkv–k helyzete, a versenyképesség, innováció és controlling tükrében. Controller Info, 5(1), Article 1. https://doi.org/10.24387/CI.2017.1.7
22. Harish, V., Krishnaveni, D., Mansurali A. (2021). Reverse Supply Chain—The Need of The Hour in E-Commerce Industries. Proceedings of the First International Conference on Combinatorial and Optimization, ICCAP 2021, December 7–8, 2021, Chennai, India. http://dx.doi.org/10.4108/eai.7-12-2021.2314687
23. Hegedűs, M. (2021). A könyvvizsgálati folyamat és módszerek változása a digitalizáció és a COVID-19 függvényében (pp. 40–49). In: Fókuszban a változás, Budapesti Corvinus Egyetem, 246 p.
24. Hilton, M., Sherrington, C., McCarthy, A., and Börkey, P. (2019). Extended Producer Responsibility (EPR) and the Impact of Online Sales. OECD. https://doi.org/10.1787/cde28569-en
25. Horvath, A., Adrienn Takacs Papp, Liptak, K., Molnar, L., Markovics, K. S., Manafi, I., and Musinszki, Z. (2022). Decarbonisation and financial performance of energy companies. The Amfiteatru Economic Journal, 24(61), 701–701.
26. Horváth, B. (2018). The recognition of resource use through industrial development from a social perspective. Studia Mundi – Economica, 5(1), Article 1. https://doi.org/10.18531/Studia.Mundi.2018.05.01.68-78
27. Hossain, M. B., Alhanakta, R., Hervie, D., Nor, K., and Illés, C. (2022). Exploring the key success factors for sustainable e-commerce adoption in SMEs. Polish Journal of Management Studies, Volume 25, No. 1, 162–178. https://doi.org/10.17512/pjms.2022.25.1.10
28. Hossain, M. B., Dewan, N., Senin, A. A., and Illes, C. B. (2023). Evaluating the utilization of technological factors to promote e-commerce adoption in small and medium enterprises. Electronic Commerce Research. https://doi.org/10.1007/s10660-023-09692-7
29. Hossain, M. B., Wicaksono, T., Nor, K., Dunay, A., and Illés, C. (2022). E-commerce Adoption of Small and Medium-Sized Enterprises During COVID-19 Pandemic: Evidence from South Asian Countries. Journal of Asian Finance Economics and Business, 9, 291–298. https://doi.org/10.13106/jafeb.2022.vol9.no1.0291
30. Jelonek, D., and Walentek, D. (2022). Exemplifying the Zero Waste Concept in smart cities. Economics and Environment, 81(2), Article 2. https://doi.org/10.34659/eis.2022.81.2.462
31. Kálmán B. G., Malatyinszki Sz., Zugor Zs., and Szőke B. (2024). Perceived Corruption in Light of Green Transition Indicators. Revista de Gestão Social e Ambiental // Environmental and Social Management Journal (RGSA), 18(3). ID: e07855. https://doi.org/10.24857/rgsa.v18n3-166
32. Kosztyi, D., and Kovács, A. (2013). What can be the main goals of the 21ts century’s company, or the role of sustainable development in corporate strategy, and its demonstration through green projects analysis. In: Horská, E. Ubreziová, I. (eds.): International Scientific Conference ‘Business Management – Practice and Theory in the 21st Century’ Nitra, Slovakia pp. 745–755.
33. Kurucz, A., Dernóczy-Polyák, A., and Osieczko-Potoczna, K. (2023). Product Related Values and Sustainability – Deeper Understanding of the Millennials. Chemical Engineering Transactions, 107(April), 151–156. doi: 10.3303/CET23107026
34. Lai, K., Wong, C. W. Y., and Venus Lun, Y. H. (2014). The role of customer integration in extended producer responsibility: A study of Chinese export manufacturers. International Journal of Production Economics, 147, 284–293. https://doi.org/10.1016/j.ijpe.2013.06.028
35. Leal Filho, W., Saari, U., Fedoruk, M., Iital, A., Moora, H., Klöga, M., and Voronova, V. (2019). An overview of the problems posed by plastic products and the role of extended producer responsibility in Europe. Journal of Cleaner Production, 214, 550–558. https://doi.org/10.1016/j.jclepro.2018.12.256
36. Liu, H., and Du, F. (2023). Research on E-Commerce Platforms’ Return Policies Considering Consumers Abusing Return Policies. Sustainability, 15(18), Article 18. https://doi.org/10.3390/su151813938
37. Malatyinszki Sz., Módos-Szalai Sz., Jenei Sz., Kerekes E., and Kálmán B. G. (2024). Impact of Material Consumption and Circular Economy on National Income in Europe – Chapter 1. Revista de Gestão Social e Ambiental // Environmental and Social Management Journal (RGSA), 18(11). ID: e09634. https://doi.org/10.24857/rgsa.v18n11-035
38. Manerba, D., Mansini, R., and Zanotti, R. (2018). Attended Home Delivery: Reducing last-mile environmental impact by changing customer habits. IFAC-PapersOnLine, 51(5), 55–60. https://doi.org/10.1016/j.ifacol.2018.06.199
39. McKerlie, K., Knight, N., and Thorpe, B. (2006). Advancing Extended Producer Responsibility in Canada. Journal of Cleaner Production, 14(6), 616–628. https://doi.org/10.1016/j.jclepro.2005.08.001
40. Mohamad, A. H., Hamzah, A. A., Ramli, R., and Fathullah, M. (2020). E-Commerce Beyond the Pandemic Coronavirus: Click and Collect Food Ordering. IOP Conference Series: Materials Science and Engineering, 864(1), 012049. https://doi.org/10.1088/1757-899X/864/1/012049
41. Monnot, E., Reniou, F., Parguel, B., and Elgaaied-Gambier, L. (2019). ‘Thinking Outside the Packaging Box’: Should Brands Consider Store Shelf Context When Eliminating Overpackaging? Journal of Business Ethics, 154(2), 355–370.
42. Morganti, E., Dablanc, L., and Fortin, F. (2014). Final deliveries for online shopping: The deployment of pickup point networks in urban and suburban areas. Research in Transportation Business & Management, 11, 23–31. https://doi.org/10.1016/j.rtbm.2014.03.002
43. Moroz, M., and Polkowski, Z. (2016). The Last Mile Issue and Urban Logistics: Choosing Parcel Machines in the Context of the Ecological Attitudes of the Y Generation Consumers Purchasing Online. Transportation Research Procedia, 16, 378–393. https://doi.org/10.1016/j.trpro.2016.11.036
44. Oláh, J., Kitukutha, N., Haddad, H., Pakurár, M., Máté, D., and Popp, J. (2019). Achieving Sustainable E-Commerce in Environmental, Social and Economic Dimensions by Taking Possible Trade-Offs. Sustainability, 11(1), Article 1. https://doi.org/10.3390/su11010089
45. Pålsson, H., Pettersson, F., and Winslott Hiselius, L. (2017). Energy consumption in e-commerce versus conventional trade channels—Insights into packaging, the last mile, unsold products and product returns. Journal of Cleaner Production, 164, 765–778. https://doi.org/10.1016/j.jclepro.2017.06.242
46. Papp-Váry, Á., Pacsi, D. and Szabó, Z. (2023). Sustainable Aspects of Startups among Generation Z — Motivations and Uncertainties among Students in Higher Educations. Sustainability. 15: 21, Paper: 15676, https://doi.org/10.3390/su152115676
47. Prasanna, R., Jayasundara, J., Naradda Gamage, S. K., Ekanayake, E., Rajapakshe, P., and Abeyrathne, G. (2019). Sustainability of SMEs in the Competition: A Systemic Review on Technological Challenges and SME Performance. Journal of Open Innovation: Technology, Market, and Complexity, 5(4), 100. https://doi.org/10.3390/joitmc5040100
48. Priambodo, I. T., Sasmoko, S., Abdinagoro, S. B., and Bandur, A. (2021). E-Commerce Readiness of Creative Industry During the COVID-19 Pandemic in Indonesia. The Journal of Asian Finance, Economics and Business, 8(3), 865–873. https://doi.org/10.13106/jafeb.2021.vol8.no3.0865
49. Remsei, S., Farkas-Kis, M., Szigeti, C., and Bándy, K. (2023). Circular Concepts and Values: Will Reuse Become Fashionable? Chemical Engineering Transactions, 107, 301–306. doi: 10.3303/CET23107051
50. Romagnoli, V., Aigner, J.F., Berlinghof, T., Bey, N., Rödger, J. and Pätz, C. (2020). Identification and assessment of opportunities and threats for the Circular Economy arising from E-commerce, Orveillon, G., Garbarino, E. and Saveyn, H. editor(s), Publications Office of the European Union, Luxembourg. doi:10.2760/09844
51. Szeberényi, A., Rokicki, T. and Papp-Váry, Á. (2022). Examining the Relationship between Renewable Energy and Environmental Awareness. Energies 15: 19, Paper: 7082, https://doi.org/10.3390/en15197082
52. Titievskaia, J. (2020). WTO e-commerce negotiations | Policy Commons. https://policycommons.net/artifacts/1426432/wto-e-commerce-negotiations/2040849/
53. van Loon, P., Deketele, L., Dewaele, J., McKinnon, A., and Rutherford, C. (2015). A comparative analysis of carbon emissions from online retailing of fast moving consumer goods. Journal of Cleaner Production, 106, 478–486. https://doi.org/10.1016/j.jclepro.2014.06.060
54. Vinkóczi, T., Heimné Rácz, É., and Koltai, J. P. (2024). Exploratory analysis of zero waste theory to examine consumer perceptions of sustainability: A covariance-based structural equation modeling (CB-SEM). Cleaner Waste Systems, 8. https://doi.org/10.1016/j.clwas.2024.100146
55. Visser, J., Nemoto, T., and Browne, M. (2014). Home Delivery and the Impacts on Urban Freight Transport: A Review. Procedia - Social and Behavioral Sciences, 125, 15–27. https://doi.org/10.1016/j.sbspro.2014.01.1452
56. Vitéz-Durgula, J., Dunay, A., Thalmeiner, G., Vajai, B., and Pataki, L. (2023). Financial Analysis and Survival Research of the Visegrad Countries’ Health Industries. Sustainability, 15(16), Article 16. https://doi.org/10.3390/su151612360
57. Wiese, A., Toporowski, W., and Zielke, S. (2012). Transport-related CO2 effects of online and brick-and-mortar shopping: A comparison and sensitivity analysis of clothing retailing. Transportation Research Part D: Transport and Environment, 17(6), 473–477. https://doi.org/10.1016/j.trd.2012.05.007
58. Winternitz, K., Heggie, M., and Baird, J. (2019). Extended producer responsibility for waste tyres in the EU: Lessons learnt from three case studies – Belgium, Italy and the Netherlands. Waste Management, 89, 386–396. https://doi.org/10.1016/j.wasman.2019.04.023
59. Wu, Y., and Hong, W. (2010). Study on the Promotional Factors of Extended Producer Responsibility. 2010 International Conference on Management and Service Science, 1–4. https://doi.org/10.1109/ICMSS.2010.5577713
60. Yang, Y. (2022). Transport packaging waste management in E-commerce industry: Opportunities and risks. http://hdl.handle.net/10012/18733
61. Zeiler J. (2003). Zeiler Júlia: A kisvállalkozások, a középvállalkozások és az Európai Unió. Saldo Kiadó. Budapest, 122 p.
62. Zéman, Z., Kálmán, B. G., Bárczi, J., Pataki, L. (2023). The Evolution of University Students’ Financial Attitudes and Their Role in the Sustainability of Personal Finances. Sustainability 15: 8 Paper: 6385. https://doi.org/10.3390/su15086385
63. Zhan, X., Tian, Y., Liu, C., Hou, A., and Ma, J. (2020). Study of the Complexity Game of Supply Chain Green Innovation Introduction under EPR Policy and Government Subsidies. Complexity, 2020(1), 5342606. https://doi.org/10.1155/2020/5342606
64. Zhang, L., and Chun, L. (2011). A comparative study of environment impact in distribution via E-Commerce and traditional business model. Proceedings - 5th International Conference on New Trends in Information Science and Service Science, NISS 2011, 1.
65. Zhong, H., Schiller, S., Liu, J., and Wang, Z. (2012). Building a Third-Party Recycling Platform for E-Waste Recycling through an Extended Producer Responsibility Framework. 49–54. https://doi.org/10.1061/41139(387)8
66. Zhou, L., Wang, X., Ni, L., and Lin, Y. (2016). Location-Routing Problem with Simultaneous Home Delivery and Customer’s Pickup for City Distribution of Online Shopping Purchases. Sustainability, 8(8), Article 8. https://doi.org/10.3390/su8080828