EU加盟候補国におけるサステナビリティ報告の実装ギャップの橋渡し：アルバニアの大企業と会計専門家からの証拠

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides rare empirical evidence on disclosure implementation gaps in EU candidate countries, useful for comparative disclosure-infrastructure research.

🏢実務担当者:Highlights that accounting and finance staff ESG literacy is a binding constraint, supporting investment in internal training ahead of CSRD/SSBJ-style mandates.

🏛政策担当者:Illustrates that regulatory alignment without professional capacity-building and guidance leaves reporting mandates largely unmet.

The growing importance of sustainability reporting has transformed corporate reporting practices across Europe, particularly following the adoption of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). As a candidate country for European Union membership, Albania is expected to progressively align its regulatory and reporting framework with these emerging sustainability reporting requirements. Furthermore, certain categories of entities are already subject to non-financial reporting obligations under the Albanian accounting framework, increasing the relevance of assessing current implementation capacity. However, limited empirical evidence exists regarding the extent to which Albanian companies and accounting professionals are prepared to support this transition. This study investigates the sustainability reporting implementation gap in Albania by examining both corporate reporting practices and professional preparedness. The research adopts a dual empirical approach. First, the study analyses the public reporting practices of the 200 largest Albanian companies identified according to the annual ranking published by Monitor Magazine. Second, the study draws upon survey evidence collected from 127 accounting professionals, including approved accountants, financial reporting specialists, consultants and company representatives. Preliminary findings reveal a substantial implementation gap between emerging sustainability reporting requirements and current reporting practices. While more than 90% of the analysed companies publicly disclose financial statements, sustainability-related disclosures remain extremely limited and largely descriptive in nature. Although many companies publish activity reports, management reports and other non-financial disclosures, the reporting of measurable environmental, social and governance (ESG) indicators is largely absent. The survey findings further indicate limited familiarity among accounting professionals with ESG concepts, sustainability reporting standards and related regulatory requirements. Only a small proportion of respondents reported practical experience in preparing sustainability-related reports, while most professionals did not consider themselves adequately prepared to support sustainability reporting implementation. The study concludes that despite increasing regulatory expectations and Albania’s ongoing alignment with European sustainability reporting requirements, significant challenges remain regarding corporate reporting practices and professional capacity. The findings highlight the need for targeted regulatory guidance, professional training, educational reforms and stronger institutional support to facilitate Albania’s transition towards sustainability reporting in line with European requirements.

• openalex https://dj.univ-danubius.ro/index.php/JDSR/article/view/4171first seen 2026-10-31 05:09:11 · last seen 2026-11-06 05:02:10