Convergența raportării climatice în arhitectura sustenabilității corporative

Abstract

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 users of non-financial information. The study tracks how the convergence between financial reporting, sustainability reporting and climate disclosures influences transparency, comparability and strategic decisions of entities. Three analytical dimensions are studied: the decision-making relevance of climate information; quality and comparability of reporting; compliance costs. The research found that climate reporting is transitioning from fragmented voluntary reporting to convergent mandatory reporting, but the pace and consequences of this transition depend on the enforcement mechanisms and capacity of each entity. CZU: [657.375.6:551.583]:[005.35:502.131.1]; JEL: M41, Q54, Q56, K22