Practical aspects of non-finantional report’s audit
Journal Title: Економіка: реалії часу - Year 2017, Vol 3, Issue 31
Abstract
Stakeholders, that is users of non-financial reports from socially responsible enterprises, require guarantees of their credibility. In practice, auditors only express a modified opinion from non-financial reporting. An analysis of the results of independent non-financial reports’s audit from more than 20 European companies indicates that the main reasons for limited confidence are the complexity of verifying the facts of corporate social responsibility, the procedures for collecting, recording and processing of data that are necessary to determine the relevant indicators, and the lack or low efficiency of the internal audit subsystem in the sphere of social responsibility of the enterprise. The article defines directions for solving these problems.
Authors and Affiliations
Svitlana Korol
Keywords
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