Audit of Non-Financial Reporting in the Focus of Sustainable Development of Russian Companies

Abstract

Introduction. The article provides an analysis of applying standards of quality management system, audit and sustainable development in Russia for confirming non-financial reporting of organizations. The Russian regulatory framework for confirming the reliability of non-financial reporting in the context of sustainable development was reviewed. The types of independent external confirmation initiated by the organization that issued non-financial statements were examined. A comparative structural analysis of standards for confirming non-financial reporting, which are used in Russian business practice, was carried out. Objective: The study of the concept of the reliability (audit) confirming of non-financial reporting in domestic organizations and identifying measures to improve the efficiency of the audit procedure and procedures. Research design: The object of the study was the conceptual provisions for constructing a domestic system for confirming the reliability of public non-financial reporting. The basis of the research was legislative and regulatory documents, studies and analytical reviews of professional communities, and the works of domestic scientists. The work was based on traditional methods of studying, such as comparative analysis, monographic, abstract-logical and calculation-constructive. Results: The author determined his own judgment about the components of the development paradigm of the institution of confirming the reliability of non-financial reporting in Russia. The article presents directions for improving the legal regulation of procedures for assessing and confirming the reliability of non-financial reporting.