EVALUATION PERSPECTIVES OF SUSTAINABLE REPORTING WITHIN THE BANKING INSTITUTIONS OF THE REPUBLIC OF MOLDOVA
EVALUATION PERSPECTIVES OF SUSTAINABLE REPORTING WITHIN THE BANKING INSTITUTIONS OF THE REPUBLIC OF MOLDOVA

Summary/Abstract: The importance of expanding the application of sustainability assessment within banking institutions is particularly current internationally considering the continuous increase in the interest of stakeholders and organizations towards non-financial information. The efficiency of the implementation process depends on the capacity to develop national expertise, adopt and adjust the sets of indicators, including the evaluation methodology based on the indicators, emerging from the specific needs of different types of institutions at the national level and the European experience. Sustainability assessment is the basis for expanding complex approaches with a broad scope from the analysis of an institution's impact on the environment to a process of more comprehensive analysis of sustainability in its operational processes as a whole, with the examination of the interdependence between the institution's impact on the environment and the environmental changes on the organization's activity. From the point of view of the obligations assumed by the Republic of Moldova, it is related to facilitating the achievement of the SDGs and the process of taking over the European acquis. The research aims to assess the sustainability of banking institutions in the Republic of Moldova, based on a complex scientific analytical research at the microeconomic level. Research methods used: economic-statistical methods, analytical calculation and quantitative research. Expected results: substantiating the concept of sustainability, identifying its utility for banking institutions in the Republic of Moldova; analysis of methodological and practical aspects of sustainability indicators. The article was developed within the framework of Subprogram 030101 „Strengthening the resilience, competitiveness, and sustainability of the economy of the Republic of Moldova in the context of the accession process to the European Union”, institutional funding.

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