Professional Determinants in ESG Reporting for Sustainable Financial Assessment

This paper explores the key professional and institutional factors that influence the integration of environmental, social, and governance (ESG) considerations into financial evaluation and auditing processes. The study investigates the impact of legal familiarity, ESG experience, professional qualifications, and digital competencies on ESG readiness among financial analysts, auditors, and economists. By integrating a structured review of academic literature with an in-depth analysis of European regulatory instruments, the research identifies how dual materiality principles, standardized ESG metrics, and taxonomy-aligned disclosures reshape professional practices. A structured, ethics-approved survey (10 items) was administered nationally, and 145 responses were retained for analysis across economists, analysts, and auditors. Descriptive statistics, Pearson correlations, and linear/multiple regressions were used to test three hypotheses regarding ESG experience, legislative familiarity, and multifactor effects. The results reveal that familiarity with EU legislation is the strongest predictor of ESG integration capacity, while ESG-related experience and digitalization also show moderate to strong influence. The multiple regression model confirms the multifactorial nature of ESG implementation, though not all professional predictors contribute equally. Residual analysis confirms the statistical robustness of the models. The study highlights the need for regulatory literacy, targeted training, and digital adaptation as critical components of ESG competency.