Business Audit in ESG format: Up-Growth of the Corporate Reporting Verification Methodology

The paper continues the series of authors’ publications on problem developing concept business audit in sustainable development and ESG transformation. object study is modern international Russian practice verifying public reporting by leading companies. study’s task to develop a methodology confirm its reliability as area for these conditions. As result study, authors have identified trend auditors world’s countries express an opinion with provision reasonable assurance interested users, contrast practice, which thereare currently no such precedents. There been determined directions improving procedure confirming (including non-financial) delimited horizon their practical implementation. substantiated necessity introducing requirement mandatory non-financial information corporate reporting. Also, they gave comparative description two tracks implementation application this requirement: introduction rule predominant expression when perform assignments all types reporting; extending requirements auditing standards, requiring developed proposals correct certain aspects existing financial statements relation process verification results got will expand implementation’s context implementing principles. may interest national regulators, professional communities, well investors market participants.