Transformation of sustainability: research and innovation networks for quality reporting and business resilience
持続可能性の変革：質の高い報告とビジネスのレジリエンスのための研究とイノベーションネットワーク (AI 翻訳)
Anna Socolova
🤖 gxceed AI 要約
日本語
この論文は、ESGアプローチと文化の違いに焦点を当て、モルドバ共和国における持続可能性報告の変革を探求している。国際基準(CSRD, ESRS, GRI, ISO 26000)とホフステッドの文化的次元を分析し、モルドバがEUの影響下でハイブリッドなESGモデルを示すことを明らかにした。研究ネットワークが報告の質とビジネスのレジリエンスを向上させる重要性を強調している。
English
This paper explores the transformation of sustainability reporting in Moldova, focusing on ESG approaches and cultural differences. It analyzes international standards (CSRD, ESRS, GRI, ISO 26000) and Hofstede's cultural dimensions, finding that Moldova exhibits a hybrid ESG model influenced by the EU. The study highlights the role of international research networks in enhancing reporting quality and business resilience.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
モルドバの事例は日本とは直接関係ないが、SSBJや有報におけるESG情報開示の文化適応や、新興国での実装課題を考える上で参考になる。特に、国際基準のローカライズにおける文化的要因の分析は、日本企業の海外事業での開示対応にも示唆を与える。
In the global GX context
While focused on Moldova, this paper offers insights into how cultural and institutional factors shape ESG reporting in transition economies. For global scholars and practitioners, it underscores the need to adapt global standards (CSRD, ESRS) to local contexts, a relevant consideration for the ongoing implementation of ISSB standards worldwide.
👥 読者別の含意
🔬研究者:Researchers studying ESG reporting in emerging markets and cultural impacts will find the integration of Hofstede's dimensions with reporting standards useful.
🏢実務担当者:Corporate sustainability teams operating in Eastern Europe or similar economies can learn from the hybrid model and the importance of international research networks.
🏛政策担当者:Policymakers in transition economies can use the findings to design culturally appropriate reporting frameworks that enhance transparency.
📄 Abstract（原文）
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 HORIZONMSCA 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.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59295/dnwe2025.85first seen 2026-06-12 05:47:22 · last seen 2026-06-15 05:26:52
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