from 01.01.2009 until now
Moscow, Moscow, Russian Federation
UDC 657.6
The article explores the methodological aspects of independent external assessment of sustainable development reporting. It presents a comprehensive methodology for reporting verification, which includes a three-stage verification process with a differentiated approach to assurance. Special attention is given to the specifics of independent external assessment of reporting by oil and gas companies, which are characterized by high environmental and social risks. The results of the study demonstrate the need to unify approaches to verification of sustainable development reporting data and improve the quality of verification of non-financial information.
non-financial reporting, sustainability reporting, sustainability reporting audit, international standards
1. Simnett R., Vanstraelen A., Chua W.F. Assurance on sustainability reports: an international comparison. *The Accounting Review*. 2009;84(3):937-967. DOI: https://doi.org/10.2308/accr.2009.84.3.937
2. Khatib S.F.A., Abdullah D.F., Elamer A.A., Abueid R. Sustainability assurance practices: A systematic review and future research agenda. *Environmental Science and Pollution Research*. DOI:https://doi.org/10.1007/s11356-021-17359-9.
3. Pramukti A. Audit and Sustainability: Integrating Environmental Aspects in Auditing. *Golden Ratio of Auditing Research*. 2024;4(1):43-55. DOI:https://doi.org/10.52970/grar.v4i1.388. EDN: https://elibrary.ru/JKDLDP
4. Einar G., Ivar J.E., Snorri S.J. Transparency, Trust and Sustainability in Financial Information. *Journal of Finance and Accounting*. 2023;11(6):189-195. DOI:https://doi.org/10.11648/j.jfa.20231106.12. EDN: https://elibrary.ru/NSDTGO
5. Harrer T., Lehner O.M. Assuring the unknowable: a reflection on the evolving landscape of sustainability assurance for financial auditors. *Current Opinion in Environmental Sustainability*. 2024;67. DOI:https://doi.org/10.1016/j.cosust.2023.101413. EDN: https://elibrary.ru/EYPZCX
6. Puchkova S.I., Marina E.D. Transformation of the ESG ecosystem and approaches to non-financial reporting regulation. In: *Ecological Footprint of the Modern Economy and the Ways to Reduce It. The Role of Leading Technologies and Responsible Innovations*. Cham: Springer; 2024. P. 83-89. DOI:https://doi.org/10.1007/978-3-031-49711-7_15. EDN: https://elibrary.ru/JYSHNT
7. Maryina E.D. Standardization of verification procedures for sustainability reporting of oil and gas companies. In: *April Scientific Readings named after Professor L.T. Gilyarovskaya: Collection of scientific articles of the XIV International Scientific and Practical Conference*. Vol. 2. Voronezh: VSU Publishing House; 2025. P. 123-127. EDN OBEGTQ. (In Russ.).
8. Bulyga R.P., Safonova I.V. Business audit in ESG format: Up-growth of the corporate reporting verification methodology. *Accounting. Analysis. Auditing*. 2022;9(5):6-21. DOI:https://doi.org/10.26794/2408-9303-2022-9-5-6-21. (In Russ.). EDN: https://elibrary.ru/TIPZFL
9. Dudko T.A. Regulatory regulation of environmental reporting audit of oil companies. *Accounting. Analysis. Auditing*. 2020;7(6):26-39. DOI:https://doi.org/10.26794/2408-9303-2020-7-6-26-39. (In Russ.). EDN: https://elibrary.ru/CGDXOQ
10. Non-financial reporting: episode 2 - attack of standards. ACRA and Integrated Reporting Committee Research. Moscow: ACRA; 2024. Available at: https://www.acra-ratings.ru/research/2778/ (accessed: 07.08.2025). (In Russ.).
11. Titenkov A. Verification (audit) of ESG reporting. How and why. *GAAP.RU*. 2022. Available at: https://gaap.ru/articles/Verifikatsiya_audit_ESG_otchetnosti_Kak_i_zachem/ (accessed: 07.08.2025). (In Russ.).
12. International Standard on Assurance Engagements 3000 (Revised) "Assurance Engagements Other than Audits or Reviews of Historical Financial Information" (enacted in the Russian Federation by Order of the Ministry of Finance of Russia dated 09.01.2019 No. 2n). Available at: https://www.consultant.ru/document/cons_doc_LAW_317768/ (accessed: 07.08.2025). (In Russ.).
13. 2024 Handbook of the International Code of Ethics for Professional Accountants. Available at: https://www.ethicsboard.org/publications/2024-handbook-international-code-ethics-professional-accountants/ (accessed: 07.08.2025).
14. International Standard on Quality Management 1 "Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements" (enacted in the Russian Federation by Order of the Ministry of Finance of Russia dated 16.10.2023 No. 166n). Available at: https://www.consultant.ru/document/cons_doc_LAW_463733/ (accessed: 07.08.2025). (In Russ.).
15. International Standard on Assurance Engagements 3410 "Assurance Engagements on Greenhouse Gas Statements" (enacted in the Russian Federation by Order of the Ministry of Finance of Russia dated 09.01.2019 No. 2n). Available at: https://www.consultant.ru/document/cons_doc_LAW_317185/ (accessed: 07.08.2025). (In Russ.).
16. International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements. Available at: https://ifacweb.blob.core.windows.net/publicfiles/2025-01/IAASB-International-Standard-on-Sustainability-Assurance-ISSA-5000.pdf (accessed: 28.01.2025).
17. Federal Law of December 30, 2008 No. 307-FZ "On Auditing Activities" (as amended). Available at: https://www.consultant.ru/document/cons_doc_LAW_83311/ (accessed: 07.08.2025). (In Russ.).
18. Rules of Independence of Auditors and Audit Organizations (approved by the decision of the Board of SRO AAS dated 27.12.2023, protocol No. 658). Available at: https://www.consultant.ru/document/cons_doc_LAW_469808/ (accessed: 07.08.2025). (In Russ.).
19. Order of the Ministry of Economic Development of Russia dated November 1, 2023 No. 764 "On approval of methodological recommendations for the preparation of sustainability reporting". Available at: https://www.consultant.ru/document/cons_doc_LAW_461485/ (accessed: 07.08.2025). (In Russ.).
20. Decree of the Government of the Russian Federation dated 20.04.2022 No. 707 "On approval of the Rules for the submission and verification of greenhouse gas emission reports, the form of greenhouse gas emission report, the Rules for the creation and maintenance of the greenhouse gas emission register and on amendments to some acts of the Government of the Russian Federation". Available at: https://www.consultant.ru/document/cons_doc_LAW_415427/ (accessed: 07.08.2025). (In Russ.).
