Основни аспекти на отчетността и одита на докладите за устойчивост
Main Aspects of Sustainability Reporting and Assurance

Author(s): Georgy Stoianov
Subject(s): Social Sciences, Economy, Business Economy / Management, Sociology, Evaluation research, Economic development, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: non-financial reporting; sustainability report; audit of non-financial information; system of internal control
Summary/Abstract: The paper discusses the main aspects of non-financial reporting by the companies, regulatory requirements, changes in the internal control system, and processes for collecting and analysing non-financial data. The sustainability objectives that companies assess and track, and the effects of non-financial reporting on companies. The second aspect of the paper looks at the key audit objectives and targets in relation to sustainability new material for registered auditors. Reporting by auditors and the benefits of ESG auditing on company performance.

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