Strengthening environmental performance reporting and the green transition in the Republic of Moldova in the context of alignment with european sustainability standards [Articol]

Abstract

Purpose of the article: To assess how Moldova can reinforce corporate environmental reporting and accelerate the green transition by aligning national practices with EU CSRD and ESRS E1–E5, moving from compliance-only filings to transparent, decision-useful ESG disclosure. Methodology: Qualitative document analysis of national laws, SIAMD/RETP data systems, and REP schemes is triangulated with EU standards and literature. A structured gap analysis maps current practices to ESRS pillars-governance, strategy, risk/opportunity management, and metrics/targets-nd a focused case study on “Moldcontrol” illustrates REP-enabled data verification and circularity outcomes. Conclusions: Moldova has useful infrastructure (SIAMD, RETP) and REP experience, but lacks public ESG disclosure, Scope 2–3 GHG accounting, water/biodiversity indicators, audit/assurance, and double materiality processes. Priorities include CSRD-style transposition, interoperable ESG platforms, targeted capacity building for firms and authorities, phased assurance, and leveraging REP systems as data hubs to hasten ESRS readiness. Originality: Provides a concise, ESRS-anchored gap map and phased roadmap tailored to Moldova, combining regulatory, data-system, and institutional lenses with a practical REP case.