Variability of ESG reporting practices in the Austrian energy sector: the impact of culture, regulations, and organizational priorities [Articol]
| dc.contributor.author | Fusaru, Irina | ro |
| dc.date.accessioned | 2026-05-11T09:15:44Z | |
| dc.date.issued | 2026 | |
| dc.description.abstract | Purpose of the article: This study aims to analyze the variability of ESG reporting practices within seven companies from the Austrian energy sector, based on sustainability reports published for the year 2024. Methodology: The research explores the influence of intercultural factors (Hofstede’s dimensions), European regulations (NaDiVeG, CSRD, ESRS), and the organizational context on the transparency and quality of reported non-financial data. The applied methodology consists of a qualitative comparative content analysis of ESG reports, correlated with relevant cultural and legal indicators. Conclusions: The results indicate that low power distance and low uncertainty avoidance foster transparent reporting, while a masculine orientation may reduce the emphasis on social dimensions. Originality: The study’s original contribution lies in integrating intercultural and legal analysis into the evaluation of ESG reporting quality, providing valuable insights for harmonizing and improving sustainability standards in the energy sector. | en |
| dc.description.sponsorship | Acest studiu a fost realizat cu sprijinul proiectului HORIZON-MSCA-2023-SE-01 Marie Skłodowska- Curie Actions Project GA: 101179323 Titlul proiectului: STAR － Transformarea durabilității: Rețea de cercetare și inovare pentru informații de calitate, practici mai bune de raportare a durabilității și reziliența afacerilor. | ro |
| dc.identifier.citation | FUSARU, Irina. Variability of ESG reporting practices in the Austrian energy sector: the impact of culture, regulations, and organizational priorities. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale: conferinţă ştiinţifică internaţională, ediția a 18-a, 23-24 octombrie 2025: Culegere de lucrări ştiinţifice. Chișinău: Editura USM, 2026, pp. 725-734. ISBN 978-9975-77-497-0 (PDF). Disponibil: https://doi.org/10.59295/dnwe2025.88 | en |
| dc.identifier.isbn | 978-9975-77-497-0 (PDF) | |
| dc.identifier.uri | https://msuir.usm.md/handle/123456789/20591 | |
| dc.identifier.uri | https://doi.org/10.59295/dnwe2025.88 | |
| dc.language.iso | ro | |
| dc.publisher | Universitatea de Stat din Moldova | ro |
| dc.subject | energy sector | en |
| dc.subject | ESG (environmental | en |
| dc.subject | social | en |
| dc.subject | governance) | en |
| dc.subject | regulations | en |
| dc.subject | reporting | en |
| dc.subject | sustainability | en |
| dc.title | Variability of ESG reporting practices in the Austrian energy sector: the impact of culture, regulations, and organizational priorities [Articol] | en |
| dc.type | Article |