Analysis and Audit of Reporting on Sustainable Development for Trade Networks and Directions for Their Improvement

ACCOUNTABILITY.OTG, 2019, Assurance Standards, https://www.accountability.org/standards/.
  Google Scholar

AL-SHAER H., ZAMAN M., 2019, CEO compensation and sustainability reporting assurance: evidence from the UK, Journal of Business Ethics 158: 233-252, https://doi.org/10.1007/s10551-017-3735-8.
DOI: https://doi.org/10.1007/s10551-017-3735-8   Google Scholar

BARYSHNIKOVA O.M., 2016, Features of the organization of the system of verification of sustainable development reporting, Economy and State, 8: 131-140.
  Google Scholar

BOIRAL O., HERAS-SAIZARBITORIA I., BROTHERTON M., 2019, Assessing and improving the quality of sustainability reports: the auditors’ perspective, Journal of Business Ethics 155: 703-721, https://doi.org/10.1007/s10551-017-3516-4.
DOI: https://doi.org/10.1007/s10551-017-3516-4   Google Scholar

BUSCO C., CONSOLANDI C., ECCLES R.G., SOFRA E., 2020, A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality, Journal of Applied Corporate Finance 22(2): 117-125, https://doi.org/10.2139/ssrn.3548849.
DOI: https://doi.org/10.1111/jacf.12411   Google Scholar

CHEN H.S.Y., CHENG T.C.E., 2021, Shades of green: HOPF for standardized environmental performance indicators, Sustainable Resource Management 1: 241-271, https://doi.org/10.1016/B978-0-12-824342-8.00017-1.
DOI: https://doi.org/10.1016/B978-0-12-824342-8.00017-1   Google Scholar

CORPORATE REGISTER, 2021, Live charts, https://www.corporateregister.com/livecharts.
  Google Scholar

Decree 2012-557 on obligations regarding transparency on social and environmental disclosure by companies, 2012, https://cutt.ly/LV3VpG2.
  Google Scholar

Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, 2014, https://eur-lex.europa.eu/eli/dir/2014/95/oj.
  Google Scholar

ECCLES R.G., CHENG B., SALTZMAN D., 2010, The Landscape of Integrated Reporting, Bussines School, Harvard.
  Google Scholar

GAMKALO O.B., 2017, Non-Financial Reporting as an Instrument for Measuring the Social Activity of Domestic Enterprises, Statistics of Ukraine 4: 79-86.
DOI: https://doi.org/10.31767/su.4(79).2017.04.10   Google Scholar

GERWANSKI J., 2020, Does it pay off? Integrated reporting and cost of debt: European evidence, Corporate Social Responsibility and Environmental Management 27(5): 2299-2319, https://doi.org/10.1002/csr.1965.
DOI: https://doi.org/10.1002/csr.1965   Google Scholar

GLOBAL REPORTING INITIATIVE, 2022, Standards, https://www.globalreporting.org/standard/.
  Google Scholar

GOVERNMENT OFFICIES OF SWEDEN, 2007, Guidelines for external reporting by state-owned companies, 2007, https://www.government.se/information-material/2007/12/guidelines-for-external-reporting-by-state-owned-companies/.
  Google Scholar

GRAY R., 2020, Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment, International Journal of Auditing,4(3): 247-268, DOI: 10.1111/1099-1123.00316.
DOI: https://doi.org/10.1111/1099-1123.00316   Google Scholar

HERZIG C., PIANOWSKI M., 2009, Business management, Wirtschaften im Unternehmen, Stuttgart.
  Google Scholar

International Integrated Reporting Council, 2022, https://www.iasplus.com/en-gb/resources/global-organisations/iirc.
  Google Scholar

International Standard on Assurance Engagements (ISAE) 3000, 2013, https://www.iaasb.org/publications/international-standard-assurance-engagements-isae-3000-revised-assurance-engagements-other-audits-or-0.
  Google Scholar

IOANNOU I., SERAFEIM G., 2011, The Consequences of Mandatory Corporate Sustainability Reporting, Harvard Business School Research Working Paper 11(100): 49-60.
DOI: https://doi.org/10.2139/ssrn.1799589   Google Scholar

ISMAYILOV V.I., ALMASOV N.N., MUSAYEV N.S., SAMEDOVA A.Q., 2021, Influence of internal production conditions on the efficiency and competitiveness of enterprises, Future Business Journal 7(1): 40, https://doi.org/10.1186/s43093-021-00086-5.
DOI: https://doi.org/10.1186/s43093-021-00086-5   Google Scholar

ISO, 2010, ISO-26000:2010 Guidance on social responsibility, https://www.iso.org/ru/standard/42546.html.
  Google Scholar

ISO, 2022, ISO 14000 Environmental management, https://www.iso.org/ru/iso-14001-environmental-management.html.
  Google Scholar

JONES P., COMFORT D., 2021, Leading European Retailers and the Sustainable Development Goals, Journal of Sustainability Research 3(1): e210001, https://doi.org/: 10.20900/jsr20210001.
DOI: https://doi.org/10.20900/jsr20210001   Google Scholar

KAYA I., 2017, Sustainability reporting assurance: a literature survey. Regional Studies on Economic Growth, Fi-nancial Economics and Management, Eurasian Studies in Business and Economics, Springer, Cham, https://doi.org/: 10.1007/978-3-319-54112-9_3.
DOI: https://doi.org/10.1007/978-3-319-54112-9_3   Google Scholar

KETNERS K., 2020, Spending review as essential part of public sector budgeting: Latvian experience, Proceedings of the 2020 International Conference Economic Science for Rural Development 53: 97-106.
DOI: https://doi.org/10.22616/ESRD.2020.53.011   Google Scholar

KOK P., VAN DER WIELE T., MCKENNA R., BROWN A.A., 2001, Corporate social responsibility audit within a quality management framework, Journal of Business Ethics 31: 285-297, https://doi.org/10.1023/A:1010767001610.
DOI: https://doi.org/10.1023/A:1010767001610   Google Scholar

KPMG, 2010, Corporate Governance Code King III, https://cutt.ly/IV3V4Ph.
  Google Scholar

KPMG, 2021, The KPMG Survey of Corporate Responsibility Reporting, https://assets.kpmg/content/dam/kpmg/ xx/pdf/2020/11/the-time-has-come.pdf.
  Google Scholar

LUEG K., LUEG R., 2021, Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types, Corporate Social Responsibility and Environmental Management 26(6): 1785-1800, https://doi.org/10.1002/csr.2152.
DOI: https://doi.org/10.1002/csr.2152   Google Scholar

MAKARENKO I., KRAVCHENKO O., OVCHAROVA N., ZEMLYAK N., MAKARENKO S., 2020, Standardiza-tion of audit reporting on sustainable development of companies, Agricultural and Resource Economics 6(2): 78-90.
DOI: https://doi.org/10.51599/are.2020.06.02.05   Google Scholar

MARTINKOVIC M., 2021, Development of the party system and the character of coalition governments in Slovakia in the years 2006-2016, Vestnik Tomskogo Gosudarstvennogo Universiteta-Filosofiya-Sotsiologiya-Politologiya-Tomsk State University Journal of Philosophy Sociology and Political Science 60: 194-205, https://doi.org/10.17223/1998863X/60/17.
DOI: https://doi.org/10.17223/1998863X/60/17   Google Scholar

MAZURYK O.V., 2015, Social audit as a modern diagnostic technology: theoretical and methodological principles of research, Bulletin of V.N. Karazin Kharkiv National University 1148(34): 107-113.
  Google Scholar

MELNYK K.P., 2019, Formalization of the subject area of audit in terms of sustainable development, Problems of Theory and Methodology of Accounting, Control and Analysis 3(44): 34-39.
DOI: https://doi.org/10.26642/pbo-2019-3(44)-34-39   Google Scholar

MICHELON G., PATTEN D.M., ROMI A.N., 2019, Creating legitimacy for sustainability assurance practices: evi-dence from sustainability restatements, European Accounting Review 28(2): 395-422, https://doi.org/10.1080/09638180. 2018.1469424.
DOI: https://doi.org/10.1080/09638180.2018.1469424   Google Scholar

MORIMOTO R., ASH J., HOPE C., 2005, Corporate social responsibility audit: from theory to practice, Journal of Business Ethics,62: 315-325, https://doi.org/10.1007/s10551-005-0274-5.
DOI: https://doi.org/10.1007/s10551-005-0274-5   Google Scholar

SAJ, 2007, SAJSA8000 Standard, https://sa-intl.org/programs/sa8000/.
  Google Scholar

SHERRY B., 2021, More Than Half of S&P Global 1200 Now Disclose Using SASB Standards, https://www.globenewswire.com/news-release/2021/09/22/2301122/0/en/More-Than-Half-of-S-P-Global-1200-Now-Disclose-Using-SASB-Standards.html.
  Google Scholar

Sustainability Accounting Standards Board, 2022, https://www.sasb.org/.
  Google Scholar

TAIWAN STOCK EXCHANGE, 2021, Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies, https://cutt.ly/AV3Biio.
  Google Scholar

UN, 2020, Transforming our world: The 2030 Agenda for Sustainable Development, https://sdgs.un.org/2030agenda.
  Google Scholar

VASILIEVA T., LIEONOV S., MAKARENKO I., SIRKOVSKA N., 2017, Sustainability information disclosure as an instrument of marketing communication with stakeholders: markets, social and economic aspects, Marketing and Management of Innovation 4: 350-357, https://doi.org/10.21272/MMI.2017.4-31.
DOI: https://doi.org/10.21272/mmi.2017.4-31   Google Scholar

VELTE P., 2021, Archival Research on Integrated Reporting: a Systematic Review of Main Drivers and the Impact of Integrated Reporting on Firm Value, Journal of Management and Governance 26: 997-1061, https://doi.org/10.1007/s10997-021-09582-w.
DOI: https://doi.org/10.1007/s10997-021-09582-w   Google Scholar

VOROBEY V., ZHUROVSKA I., 2021, Non-financial reporting: tools of socially responsible business, FOP O.M. Kostyuchenko, Kyiv.
  Google Scholar

WADDOCK S., SMITH N., 2000, Corporate Responsibility Audits: Doing Well by Doing Good, Sloan Management Review 41(2): 75-83.
  Google Scholar

YANG Y., ORZES G., JILA F., 2019, Does GRI Sustainability Reporting Pay Off? An Empirical Investigation of Publicly Listed Firms in China, Business & Society 60(7): 1738-1772, https://doi.org/10.1177/0007650319831632.
DOI: https://doi.org/10.1177/0007650319831632   Google Scholar

ZEMLYAK N.V., SERPENINOVA Y.S., 2020, Methods of Reporting on Sustainable Development and its Audit, Educational and Scientific Institute of Business Technologies, Sumy.
  Google Scholar