https://irek.ase.md:443/xmlui/handle/123456789/35 Sat, 25 Jul 2026 07:04:46 GMT 2026-07-25T07:04:46Z https://irek.ase.md:443/xmlui/handle/123456789/5225 Perceived Sustainability of the Spanish Pension System Rodríguez-Ojeda, Brenda; Mazas Pérez-Oleaga, Cristina 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 perceptions of the contributory pension system in Spain. Results suggest that private retirement planning is linked to lower confidence in the public system, while generational awareness, social and institutional sensitivity, perceived economic resilience, and support for operational reforms are positively associated with perceived sustainability. Finally, findings encourage changes to public policy to improve the sustainability of the pension system in the future. CZU: 369.5:338.23(460); JEL: H53, H55, H75, Q56, E24, P36 RODRÍGUEZ-OJEDA, Brenda and Cristina Mazas Pérez-Oleaga. Perceived Sustainability of the Spanish Pension System. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 259-270. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.32 Thu, 01 Jan 2026 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/5225 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5224 Rolul raportării de sustenabilitate în procesele de fuziuni și achiziții: o perspectivă din prisma guvernanței corporative Lupașcu, Margareta 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) and the semantic and bibliometric analytical tools: Biblioshiny and Tall. Our findings support and validate the research questions, backed by arguments drawn from 1055 scientific papers on varying and complex topics, including future research directions such as green mergers, green innovations in M&A, and the phenomenon of greenwashing. Finally, although the Republic of Moldova lacks clear regulations regarding sustainability reporting, it adheres to the provisions of the Accounting and Financial Reporting Law, which defines sustainability-related information in the nonfinancial statements of the management report. Also, this paper contains a comparative analysis of two M&A acquirers: Felicia Pharmacy and Orange Moldova. CZU: 658.16:[005.21+005.35+502.131.1](478); JEL: G34, Q56, M41, M48. LUPAȘCU, Margareta. Rolul raportării de sustenabilitate în procesele de fuziuni și achiziții: o perspectivă din prisma guvernanței corporative = The Importance of Sustainability Reporting in Mergers and Acquisitions: a Corporate Governance Approach. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 245-258. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.31 Thu, 01 Jan 2026 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/5224 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5223 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 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 author proposes an algorithm for identifying and classifying environmental risks into physical and transition risks. Particular attention is paid to the methodology for discounting future environmental costs and the procedure for forming appropriate provisions (reserves) in accordance with the requirements of IAS 37 and ESRS standards. It has been proven that transparent disclosure of environmental liabilities in financial statements eliminates information asymmetry, contributes to a reduction in the risk premium, and directly increases the investment attractiveness of economic entities in the context of the global energy transition. CZU: 657:[005.35:502.131.1]; JEL: M41, Q56, G32 PERCHUK, Oksana and Roman VOVCHENKO. Accounting and Analytical Support for Environmental Risk Management in the System of Strengthening Investment Attractiveness and ESG Strategy of the Enterprise. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 237-244. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.30 Thu, 01 Jan 2026 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/5223 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5222 Insights Into How Companies Adapt and Implement the Sustainable Development Goals and ESG Factors in their Business Activities Grosu, Maria; Mihalciuc, Camelia Cătălina 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 its active involvement in the community. The way companies choose to adopt and integrate the Sustainable Development Goals (SDGs) into their business strategies and practices can significantly influence their business continuity, given the changes in the current economic environment. Furthermore, due to active promotion by various institutions and society at large, as well as the evolution of the legislative framework, the pressure to report on sustainability has increased significantly. Entities that fail to comply with these goals jeopardize, first and foremost, their reputation, which could lead to a loss of trust among investors and customers alike, with repercussions for business continuity. In this context, this paper aims to analyze how the SDGs are adopted and integrated into companies’ business strategies, as well as the disclosure of ESG information. Such an analysis, based on a review of the relevant literature from recent years, highlights the importance of integrating global goals and presenting sustainability information at the national and sectoral levels, thereby underscoring the long-term benefits for various companies and communities. The findings in the literature highlight that entities that implement a greater number of SDGs tend to prioritize the stability of their operations, demonstrating that a commitment to sustainable development contributes not only to improved sustainability but also to the long-term resilience of companies. CZU: [005.35:502.131.1]:334.72; JEL: M41, M48 GROSU, Maria and Camelia-Cătălina MIHALCIUC. Insights Into How Companies Adapt and Implement the Sustainable Development Goals and ESG Factors in their Business Activities. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 228-236. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.29 Thu, 01 Jan 2026 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/5222 2026-01-01T00:00:00Z