Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy
Nataliya KazakovaANO «EAK»Marina P. BobkovaRossiyskiy ekonomicheskiy universitet imeni G.V. PlehanovaAngelina PrilepskayaPlekhanov Russian University of EconomicsDoan Thi LokPlekhanov Russian University of Economics
ABI
Abstract
Th e article analyzes the trends in the formation of public non-fi nancial reporting by companies in terms of increasing requirements for business information transparency. Th e features of non-fi nancial reporting as an object of audit services are generalized, as well as the existing problems of performing audit tasks in non-fi nancial reporting.
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