Transformation of sustainability: research and innovation networks for quality reporting and business resilience [Articol]

Abstract

Purpose of the article: To explore the transformation of sustainable reporting in the context of the ESG approach and cultural differences, with a focus on the Republic of Moldova. The work integrates theoretical and empirical approaches to studying the influence of culture on corporate reporting, analyzing international standards (CSRD, ESRS, GRI, ISO 26000) and Hofstede's cultural dimensions. Methodology: A qualitative approach based on the analysis of EU directives, reporting standards, and academic sources was used. Hofstede's model and a comparative analysis of data from Moldova were used to explain cross-cultural differences. Results: It was found that in countries with high power distance and collectivism, corporate reporting remains formal. Moldova demonstrates a hybrid model of ESG practices under the influence of the EU. Key factors were identified: institutional constraints, cultural restraint, and external motivation to implement standards. Conclusions: Cultural and institutional characteristics shape the specifics of sustainable reporting. The HORIZON MSCA STAR project demonstrates the importance of international research networks as a catalyst for transparency and business resilience. Originality: The paper combines cultural and institutional analysis, revealing the localization of global ESG approaches in countries with economies in transition and emphasizing the role of research networks in ensuring the quality of reporting. The practical value of the article lies in the formation of an approach to integrating international reporting standards into the cultural and institutional environment of Moldova.