Rolul raportării de sustenabilitate în procesele de fuziuni și achiziții: o perspectivă din prisma guvernanței corporative

Abstract

The purpose of this paper is to establish the interdependence between mergers and acquisitions (M&A) and corporate governance. This study includes an advanced analysis using resources from the Web of Science database (WoS) and the semantic and bibliometric analytical tools: Biblioshiny and Tall. Our findings support and validate the research questions, backed by arguments drawn from 1055 scientific papers on varying and complex topics, including future research directions such as green mergers, green innovations in M&A, and the phenomenon of greenwashing. Finally, although the Republic of Moldova lacks clear regulations regarding sustainability reporting, it adheres to the provisions of the Accounting and Financial Reporting Law, which defines sustainability-related information in the nonfinancial statements of the management report. Also, this paper contains a comparative analysis of two M&A acquirers: Felicia Pharmacy and Orange Moldova. CZU: 658.16:[005.21+005.35+502.131.1](478); JEL: G34, Q56, M41, M48.