• Perceived Sustainability of the Spanish Pension System 

  Rodríguez-Ojeda, Brenda; Mazas Pérez-Oleaga, Cristina (SEP ASEM, 2026)

  In recent years, sustainability of Spain’s pension system has emerged as a matter of public and academic concern, particularly regarding its long-term viability. This paper examines, using a primary survey data, public ...
• Rolul raportării de sustenabilitate în procesele de fuziuni și achiziții: o perspectivă din prisma guvernanței corporative 

  Lupașcu, Margareta (SEP ASEM, 2026)

  The purpose of this paper is to establish the interdependence between mergers and acquisitions (M&A) and corporate governance. This study includes an advanced analysis using resources from the Web of Science database (WoS) ...
• Accounting and Analytical Support for Environmental Risk Management in the System of Strengthening Investment Attractiveness and ESG Strategy of the Enterprise 

  Perchuk, Oksana; Vovchenko, Roman (SEP ASEM, 2026)

  The article examines the theoretical and methodological foundations for the formation of accounting and analytical support for environmental risk management in the context of implementing an enterprise's ESG strategy. The ...
• Insights Into How Companies Adapt and Implement the Sustainable Development Goals and ESG Factors in their Business Activities 

  Grosu, Maria; Mihalciuc, Camelia Cătălina (SEP ASEM, 2026)

  A company’s sustainable development involves maintaining a balance between economic, social, and environmental aspects, with the aim of using the company’s resources efficiently, without harming the environment, and through ...
• Fiscalitatea de mediu și implicațiile contabile în Republica Moldova 

  Graur, Anatol (SEP ASEM, 2026)

  The amendments introduced by Law No. 283 of 5 December 2024 to Law No. 1540/1998 on payment for environmental pollution, which entered into force on 1 January 2025, affected the tax regime applicable to the levy on goods ...

View more