Abstract:
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, non-financial disclosures, data collection and assurance. Special attention is given to the challenges faced by accounting professionals in the Republic of Moldova in the context of alignment with EU requirements. The article concludes that sustainability reporting will significantly transform the role of accountants and require new professional competencies. CZU: 657.37:502.131.1(478); JEL: M40, M41
Description:
ȚUGULSCHI, Iuliana; Rodica CUȘMĂUNSĂ și Natalia CURAGĂU. Raportarea privind durabilitatea conform ESRS: provocări pentru profesioniștii contabili = ESG Sustainability Reporting: Challenges for Accounting Professionals. 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. 189-197. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.24
