Abstract:
Climate change is reshaping corporate reporting worldwide, yet its financial and non-financial dimensions remain underexplored in emerging economies. This paper provides a theoretical and normative synthesis examining how climate-related information is conceptualized in accounting literature and international frameworks — including IFRS S2, ESRS E1, and TCFD. Employing a qualitative design combining narrative literature review, comparative normative analysis, and gap analysis, the study identifies critical regulatory gaps between European sustainability reporting requirements and Moldova's accounting framework. Findings confirm the absence of mandatory climate disclosure mechanisms at entity level and outline priority directions for legislative transposition aligned with the EU accession process. CZU: [657.375.6:502.131.1]:[631.162:551.583](478); JEL: M41, Q54, Q56, K20
Description:
GRIGOROI, Lilia și Diana RENCHECI. Informații (non)financiare legate de climă: o sinteză teoretică și normativă pentru cercetarea și practica contabilă din Republica Moldova = Climate-Related (Non)Financial Information: A Theoretical and Normative Synthesis for Accounting Research and Practice in the Republic of Moldova. 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. 198-205. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.25
