Innovative approaches to sustainability reporting: integrating ESG, digitalization, and transparency [Articol]
| dc.contributor.author | Lisa, Galina | en |
| dc.date.accessioned | 2026-05-11T07:05:26Z | |
| dc.date.issued | 2026 | |
| dc.description.abstract | Purpose of the article: The paper examines innovative approaches to sustainability reporting, focusing on the integration of Environmental, Social, and Governance (ESG) principles, digital technologies, and transparency mechanisms. The objective is to demonstrate how digitalization strengthens corporate accountability and value creation in sustainability reporting. Methodology: The study combines comparative analysis of international frameworks (GRI, SASB, CSRD/ESRS) with case studies from EU countries and emerging economies. It investigates the use of big data, blockchain, and AI in enhancing the reliability, comparability, and timeliness of sustainability disclosures. Conclusions: Results reveal that integrating ESG and digitalization improves data transparency, attracts sustainable finance, and strengthens business resilience. Innovative reporting transforms sustainability from a compliance obligation into a strategic driver of competitiveness. Originality: The research proposes a holistic framework linking ESG principles with technological innovation, positioning sustainability reporting as a key instrument for achieving long-term corporate and societal goals. | en |
| dc.description.sponsorship | This research was supported by the HORIZON-MSCA-2023-SE-01 Marie Skłodowska-Curie Actions Project GA: 101179323 Project title: STAR － Sustainability Transformation: Research and Innovation Network for Quality Information, Better Sustainability Reporting Practices and Business Resilience. | en |
| dc.identifier.citation | LISA, Galina. Innovative approaches to sustainability reporting: integrating ESG, digitalization, and transparency. 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. 654-665. ISBN 978-9975-77-497-0 (PDF). Disponibil: https://doi.org/10.59295/dnwe2025.81 | en |
| dc.identifier.isbn | 978-9975-77-497-0 (PDF) | |
| dc.identifier.uri | https://msuir.usm.md/handle/123456789/20581 | |
| dc.identifier.uri | https://doi.org/10.59295/dnwe2025.81 | |
| dc.language.iso | en | |
| dc.publisher | Universitatea de Stat din Moldova | ro |
| dc.subject | sustainability reporting | en |
| dc.subject | ESG | en |
| dc.subject | digitalization | en |
| dc.subject | transparency | en |
| dc.subject | corporate strategy | en |
| dc.subject | business resilience | en |
| dc.subject | sustainable finance | en |
| dc.subject | EU standards | en |
| dc.title | Innovative approaches to sustainability reporting: integrating ESG, digitalization, and transparency [Articol] | en |
| dc.type | Article |