capatina-1-2024
TRENDS IN ESG PERFORMANCE REPORTING
(ENVIRONMENT SOCIAL AND GOVERNANCE) IN ENTERPRISE
Sofia CAPATINA, Assoc. Prof, PhD
Trade Co-operative University of Moldova
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Eugenia BUSMACHIU, Assoc. Prof, PhD
Academy of Economic Studies of Moldova
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Universal Decimal Classification: 504:354.1
JEL Classification: Q56, G3, M14
Abstract
Implementation of ESG principles is essential for the Republic of Moldova to promote sustainable development, environmental protection, social responsibility and effective governance. This not only strengthens the country's position in the international community, but also contributes to sustainable growth and improved quality of life for its citizens. Trends in ESG performance reporting reflect a continuing evolution in companies' approach to sustainability and social responsibility, underlining the importance of integrating ESG issues into their business strategies and reporting transparent and detailed performance in these critical areas. Companies are adopting a more transparent and detailed approach to ESG reporting, including the provision of clear and accessible information on their environmental impact, social issues and corporate governance practices. ESG reports are becoming increasingly complex and comprehensive, reflecting their commitment to sustainability and social responsibility.
Keywords: ESG, sustainability, transparency, risks, standards, integration, business strategy, innovation, social,
governance, environment, energy, climate change, social, governance
