Informații (non)financiare legate de climă: o sinteză teoretică și normativă pentru cercetarea și practica contabilă din RepublicaMoldova

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