In today's world, commitment to the principles of sustainable development is an integral part of both private and public activities. The article examines the integration of the principles of sustainable development into audit processes, and also analyzes how the integration of environmental, social and economic principles of sustainability can ensure increased transparency and responsibility of business. The analysis of existing international standards ensuring the control and compliance of the organization's reporting with approved rules and methods has been carried out. Special attention is paid to the main tasks of auditing in the field of sustainable development, and a generalizing structure of the stages of implementation of these principles is presented. In the modern world, the concept of sustainable development has been tightly integrated into all spheres of activity of both business and society as a whole. This concept contributes to the formation of long-term strategies not only for government organizations, but also for private enterprises. Awareness of the importance of ESG criteria has led to a revision of traditional approaches to doing business.

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Principles of Sustainable Development in Audit Processes

  • Victor Schneider,
  • Sergey Bank,
  • Elizaveta Gnatysheva,
  • Svetl ana Milovidova

摘要

In today's world, commitment to the principles of sustainable development is an integral part of both private and public activities. The article examines the integration of the principles of sustainable development into audit processes, and also analyzes how the integration of environmental, social and economic principles of sustainability can ensure increased transparency and responsibility of business. The analysis of existing international standards ensuring the control and compliance of the organization's reporting with approved rules and methods has been carried out. Special attention is paid to the main tasks of auditing in the field of sustainable development, and a generalizing structure of the stages of implementation of these principles is presented. In the modern world, the concept of sustainable development has been tightly integrated into all spheres of activity of both business and society as a whole. This concept contributes to the formation of long-term strategies not only for government organizations, but also for private enterprises. Awareness of the importance of ESG criteria has led to a revision of traditional approaches to doing business.