The assessment of corporate sustainability has evolved from an exclusively financial analysis to a complex framework that integrates economic, social, and environmental dimensions. In the current context, both globally and in the Republic of Moldova, sustainable corporate performance is increasingly linked to the use of non-financial indicators and to commitments undertaken through the 2030 Agenda for Sustainable Development. The purpose of this article is to conduct a comparative analysis of financial and non-financial indicators used to assess corporate sustainability, highlighting European practices and the alignment trends of the Republic of Moldova with European Union standards. The research methodology is based on a comparative analysis of international and national statistical data related to financial indicators (ROE, ROA, liquidity ratio, debt ratio, cash flow) and non-financial indicators (greenhouse gas emissions, investments in green economies), as well as on the examination of best practices implemented in European Union countries. Conclusions: The research findings demonstrate that corporate sustainability assessment cannot be separated from economic performance and responsible governance. In the European Union, average values of financial indicators reflect efficient resource utilization and enhanced transparency through non-financial reporting. In the Republic of Moldova, lower profitability levels for a significant number of companies indicate the need to optimize capital structures and adopt best practices. Examples from international companies such as Siemens, Nestlé, and IKEA, among others, confirm that investments in green technologies, digitalization, and energy efficiencyleadtosustainableperformanceandlong-termcompetitivene ss. Originality: The originality of the paper lies in correlating financial and non-financial indicators to define an integrated model for evaluating corporate sustainability, adapted to the context of the Moldovan economy. The article emphasizes the need to expand non-financial reporting and strengthen the regulatory framework on sustainability as part of the preparation process for European Union integration.