Strengthening environmental performance reporting and the green transition in the Republic of Moldova in the context of alignment with European sustainability standards
環境パフォーマンス報告の強化とモルドバ共和国のグリーン移行：欧州サステナビリティ基準との調和の文脈で (AI 翻訳)
Vitalie Toma
🤖 gxceed AI 要約
日本語
本論文は、モルドバがEUのCSRDおよびESRS E1-E5に整合する形で企業の環境報告を強化し、グリーン移行を加速する方法を評価する。既存のSIAMD、RETP、REPシステムを活用しつつ、スコープ2-3のGHG算定、水・生物多様性指標、保証の欠如などのギャップを特定し、段階的なロードマップを提案する。
English
The paper assesses how Moldova can strengthen corporate environmental reporting and accelerate the green transition by aligning with EU CSRD and ESRS E1-E5. It provides a gap analysis revealing weak public ESG disclosure, lack of Scope 2-3 GHG accounting, and no double materiality, and proposes a phased roadmap leveraging existing infrastructure (SIAMD, RETP).
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
日本でもSSBJや有報でのサステナビリティ開示が進む中、EU基準とのギャップ分析手法は参考になる。モルドバの事例は、日本がアジア新興国向けの開示支援を検討する際に示唆を与える。
In the global GX context
This paper offers a structured gap analysis for aligning with ESRS, relevant for any jurisdiction adopting ISSB/CSRD. The case of Moldova illustrates challenges for countries with limited disclosure infrastructure, providing a roadmap for phased implementation.
👥 読者別の含意
🔬研究者:Useful for disclosure scholars studying ESRS adoption in emerging economies and the role of existing data systems.
🏢実務担当者:Companies in Moldova or similar contexts can use the roadmap to prepare for CSRD-like disclosure requirements.
🏛政策担当者:Regulators planning CSRD transposition can learn from the phased approach and gap analysis methodology.
📄 Abstract（原文）
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.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59295/dnwe2025.86first seen 2026-06-12 05:45:15
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