ПОДТВЕРЖДЕНИЕ НЕФИНАНСОВОЙ КОРПОРАТИВНОЙ ОТЧЕТНОСТИ: РЕГУЛИРОВАНИЕ, ПРОБЛЕМЫ И ТЕНДЕНЦИИ

Abstract

Non-financial reporting is gaining significant importance for corporations wishing to strengthen their position in the market and positions among investors. The certification of integrated reporting is a popular procedure that requires regulatory regulation, methodological support and a criteria basis. The purpose of this work is to determine the guidelines that contribute to the unification and convergence of the technology of the audit processes of financial and non-financial reporting based on the analysis of the practice of confirming non-financial reporting and established approaches to the implementation of audit activities. Results: we found the reasons for the lack of certification of non-financial statements, identified problems in the organization of audit as a form of confirmation of corporate non-financial statements, identified two areas of its regulation: determining the requirements for the confirmation (audit) process itself and understanding the applicable financial reporting framework a criterion for its compliance with established content parameters. We used methods of logical analysis, structuring and typing of data, comparison. The object of the study is the processes of formation and certification of public non-financial reporting on the example of organizations in the energy sector.