THE ROLE OF INTERNAL AUDIT IN THE VERIFICATION OF NON-FINANCIAL (ESG) REPORTING OF ENTERPRISES

Автор(и)

  • N. Panasyuk General Manager of Gruppo CS: Professional Training Agency Автор

Анотація

.

Біографія автора

  • N. Panasyuk, General Manager of Gruppo CS: Professional Training Agency

    Doctor of Economics

Посилання

Analysis of the information verification model in non-financial reporting of oil and gas companies / O. Kolosova et al. E3S web of conferences. 2023. Vol. 419. P. 01019. URL: https://doi.org/10.1051/e3sconf/202341901019.

Bulyga R. P., Safonova I. V. Business audit in ESG format: up-growth of the corporate reporting verification methodology. Accounting. Analysis. Auditing. 2022. Vol. 9, no. 5. P. 6–21. URL: https://doi.org/10.26794/2408-9303-2022-9-5-6-21.

ESG performance and the cost of debt: exploring the role of internal audit / Yan al. Applied economics. 2024. P. 1–21. URL: https://doi.org/10.1080/00036846.2024.2421458.

ESG-faktory ta yikh vidobrazhennia v podatkovii zvitnosti: vyklyky dlia audytu / O. V. Leha ta in. Aktualni pytannia ekonomichnykh nauk. 2025. № 10. URL: https://doi.org/10.5281/zenodo.15314566.

Oblik i zvitnist esg-pokaznykiv yak instrument pidvyshchennia prozorosti biznesu v umovakh staloho rozvytku / L. Bohatchyk ta in. Herald of Khmelnytskyi National University. Economic sciences. 2025. T. 346, № 5. S. 464–472. URL: https://doi.org/10.31891/2307-5740-2025-346-5-68.

Panasyuk, V. Cloud Technologies and Blockchain in Auditing: A New Stage in the Development of Control Systems. JoFFL 2025, 1, 25-38.

Shesterniak M. Kontrol i audyt v systemi upravlinnia. Stalyi rozvytok ekonomiky. 2025. № 4 (55). S. 188–196. URL: https://doi.org/10.32782/2308-1988/2025-55-26.

Sheta M., Osman M. N., Elamer A. A. Sustainability champions: the transformative role of internal auditors in ESG assurance – a systematic review and future directions. Journal of accounting literature. 2025. P. 1–41. URL: https://doi.org/10.1108/jal-09-2024-0255.

Завантаження

Опубліковано

05.12.2025