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Convergența raportării climatice în arhitectura sustenabilității corporative
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| dc.contributor.author | Lazari, Liliana
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| dc.date.accessioned | 2026-07-24T10:28:48Z | |
| dc.date.available | 2026-07-24T10:28:48Z | |
| dc.date.issued | 2026 | |
| dc.identifier.isbn | 978-9975-182-33-1 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/5219 | |
| dc.description | LAZARI, Liliana. Convergența raportării climatice în arhitectura sustenabilității corporative = Convergence of Climate Reporting in the Corporate Sustainability Architecture. 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. 206-213. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.26 | en_US |
| dc.description.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 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | SEP ASEM | en_US |
| dc.subject | climate reporting | en_US |
| dc.subject | corporate sustainability | en_US |
| dc.subject | regulatory convergence | en_US |
| dc.title | Convergența raportării climatice în arhitectura sustenabilității corporative | en_US |
| dc.title.alternative | Convergence of Climate Reporting in the Corporate Sustainability Architecture | en_US |
| dc.type | Article | en_US |
