The dimension of sustainability in integrated reporting development perspectives in the Republic of Moldova [Articol]

Abstract

Purpose of the article: Organizational sustainability represents an innovative element in nowadays financial reporting system, providing contribution in the field of increasing the information reliability shared with stakeholders. The paper aims to highlight the directions for implementing and developing the integrated reporting framework in the national context. Methodology: The study draws on the principles of the International <IR> Framework, The Global Reporting Initiative (GRI) as well as the literature in the field. Conclusions: Nationwide, integrated reporting is at an early stage of development, marked by limited practical applications among economic entities. However, the intensification of convergences towards international tendencies in transparency and sustainability creates favorable prerequisites for gradual adaptation to contemporary requirements. Originality: The results obtained contribute to the integration of the local viewpoint into the international framework of sustainable reporting, as a field still sparsely explored in the specialized literature. At the same time, it provides a basis for the development of future research and the conversion of the global framework to the national attributes of the Republic of Moldova.