Moscow, Russian Federation
Russian Federation
The article provides an overview using certain provisions of the current auditing standards and quality management system standards for the purposes of confirming sustainability reporting. A comparison of Russian practice in the field of regulation of assurance of public reports of companies and European regulations obliging auditors to confirm the reliability of non-financial statements with the possibility of expressing a reasonable degree of confidence is given. On the basis of the analysis carried out, directions for improving the regulatory regulation of the procedure for confirming the reliability of non-financial reporting are proposed: regulation of the process of interaction between the auditor and other verifiers of non-financial reporting; introduction of a requirement for the mandatory audit of non-financial (and all corporate) reporting, which actually means a transition from the audit of financial statements to the audit of business. An approach has been formulated to define the concept of "corporate reporting" as a new object of audit.
audit, auditing standards, confidence, assurance, verification, reliability, quality of information, ESG
1. Land, G. Grow or Die: The Unifying Principle of Transformation. New York: John Wiley & Sons. 1973.
2. Limperg Th. The social responsibility of the auditor. Amsterdam: Limperg instituut, Interuniversity institute for accountancy. 1985. 46r.
3. Bulyga R.P., Mel'nik M.V. Audit biznesa. Praktika i problemy razvitiya: monografiya. - M.: YuNITI-DANA, 2013. - 263 s.
4. Bulyga R.P. Audit biznesa kak strategicheskoe napravlenie razvitiya auditorskoy deyatel'nosti // Auditor. - 2013. - № 8. - S. 36-43.
5. Bulyga R.P. Uzhestochenie pravil vneshnego kontrolya kak osnovnoy vektor reformirovaniya instituta audita v post krizisnyy period // Auditor. - 2013. - № 11. - S. 17-29.
6. Bulyga R.P. Metodika audita intellektual'nogo kapitala // Auditor. - 2014. - № 2. - S. 17-35.
7. Bulyga R.P. Stanovlenie i razvitie strategicheskogo audita // Auditor. - 2014. - № 4. - S. 10-17.
8. Bulyga R.P. Podhody k formirovaniyu kompleksnoy publichnoy otchetnosti organizacii na baze koncepciya intellektual'nogo kapitala // Auditor. - 2015. - № 11. - S. 18-29.
9. Safonova I.V. Ekologicheskie riski kak global'nyy trend povysheniya informacionnoy prozrachnosti otchetnosti kompaniy // Ekonomika. Nalogi. Pravo. - 2021. - T. 14. - № 4. - S. 121-129.
10. Bulyga R.P. Razvitie spektra auditorskih uslug kak realizaciya koncepcii shirokogo ponimaniya audita // Audit. - 2017. - № 12. - S. 9-16.
11. Bulyga R.P., Safonova I.V. XBRL kak cifrovoy format otchetnosti ekonomicheskih sub'ektov: mezhdunarodnyy opyt i rossiyskaya praktika // Uchet. Analiz. Audit. - 2020. - Tom 7. - № 3. - S. 6-17.
12. Bulyga R.P., Safonova I.V. Tehnologiya blokcheyn kak instrument povysheniya informacionnoy prozrachnosti ekosistemy biznesa // Uchet. Analiz. Audit. - 2021. - Tom 8. - № 4. - S. 6-17.
13. Bulyga R.P., Safonova I.V. Transformaciya metodologiy audita v svyazi s ispol'zovaniem tehnologii blokcheyn i DLT // Uchet. Analiz. Audit. - 2021. - Tom 8. - № 5. - S. 6-13.
14. Predlozhenie po Direktive po korporativnoy otchetnosti v oblasti ustoychivogo razvitiya (CSRD). Oficial'nyy sayt Evrokomissii [Elektronnyy resurs] URL: https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en#review (data obrascheniya: 09.06.2022)
15. Koncepciya razvitiya publichnoy nefinansovoy otchetnosti, utv. rasporyazheniem Pravitel'stva RF ot 05.05.2017 № 876-r. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
16. Proekt Federal'nogo zakona "O publichnoy nefinansovoy otchetnosti" (podgotovlen Minekonomrazvitiya Rossii) (ne vnesen v GD FS RF, tekst po sostoyaniyu na 10.10.2019). Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
17. Informacionnoe pis'mo Banka Rossii ot 12.07.2021 N IN-06-28/49 "O rekomendaciyah po raskrytiyu publichnymi akcionernymi obschestvami nefinansovoy informacii, svyazannoy s deyatel'nost'yu takih obschestv". Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
18. Informacionnoe pis'mo Banka Rossii ot 15.07.2020 N IN-06-28/111 "O rekomendaciyah po realizacii principov otvetstvennogo investirovaniya". Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
19. Federal'nyy zakon ot 30.12.2008 № 307-FZ (red. ot 30.12.2021) "Ob auditorskoy deyatel'nosti". Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
20. GOST R ISO 9000-2015. Nacional'nyy standart Rossiyskoy Federacii. Sistemy menedzhmenta kachestva. Osnovnye polozheniya i slovar'" (utv. Prikazom Rosstandarta ot 28.09.2015 № 1390-st). Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
21. GOST R ISO 14064-3-2021. Nacional'nyy standart Rossiyskoy Federacii. Gazy parnikovye. Chast' 3. Trebovaniya i rukovodstvo po validacii i verifikacii zayavleniy v otnoshenii parnikovyh gazov", utv. i vveden v deystvie Prikazom Rosstandarta ot 30.09.2021 № 1031-st. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
