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 ...

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 ...

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 ...

This research analyzes the process of convergence of climate reporting within the corporate sustainability architecture, with a focus on the evolution of regulatory frameworks, standardization trends and implications for ...

This article analyses the transition from traditional financial reporting to sustainability reporting under CSRD and ESRS. It highlights the main differences between financial and ESG reporting, focusing on double materiality, ...

The article presents the results of a study of current problems of accounting, control, and taxation of cross-border electronic trade, which is the most promising form of international cooperation in the context of ...

A common feature of all types of activities related to servicing the population and enterprises is their increased social significance. Today, road transport has received a new impetus for its development and, as a result, ...

Acest studiu analizează impactul politicii fiscale asupra climatului investițional din România, adoptând o abordare integrată care include investițiile directe străine, dinamica mediului antreprenorial și evoluția pieței ...

In the current context, marked by economic and informational dynamism, critical thinking becomes an indispensable competence throughout one’s entire professional career. Employers value especially the candidates who can ...

Moldova journey for European Union (EU) membership impose a transformation across its regulatory frameworks. In the field of financial reporting, the EU path triggered adoption of International Financial Reporting Standards ...