Auditing Regulations of Environmental Reporting of Oil Companies
The article is devoted to the study of the theoretical foundations and normative regulations of the audit of environmental reporting of oil companies in Russia. The article presents the materials of the analysis conducted by the author of the practice of disclosing information on the environmental a...
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2020-12-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/352 |
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| _version_ | 1839583290934165504 |
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| author | T. A. Dudko |
| author_facet | T. A. Dudko |
| author_sort | T. A. Dudko |
| collection | DOAJ |
| description | The article is devoted to the study of the theoretical foundations and normative regulations of the audit of environmental reporting of oil companies in Russia. The article presents the materials of the analysis conducted by the author of the practice of disclosing information on the environmental aspects of activities in the reporting of oil companies, as well as the main provisions and legal framework governing the audit of environmental reporting. The research revealed the problem of the lack of a unified and single standard for regulating non-financial reporting, which makes it difficult for users to analyze such reports and analysis. Generalization and comparison were the methodological research tools. The theoretical and political significance of the study lies in justifying the need to develop a regulatory framework to regulate the requirements for the preparation of non-financial reporting and its auditing to improve the comparison of data by the stakeholders. The study is of interest primarily to government agencies and to the Committee for Standardization of the Russian Federation in improving the legislative regulation of accounting and non-financial reporting. |
| format | Article |
| id | doaj-art-cc3a4140905d49c9915ea9ebdd2c38c9 |
| institution | Matheson Library |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2020-12-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-cc3a4140905d49c9915ea9ebdd2c38c92025-08-03T19:56:01ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-12-0176263910.26794/2408-9303-2020-7-6-26-39332Auditing Regulations of Environmental Reporting of Oil CompaniesT. A. Dudko0Novosibirsk State Technical UniversityThe article is devoted to the study of the theoretical foundations and normative regulations of the audit of environmental reporting of oil companies in Russia. The article presents the materials of the analysis conducted by the author of the practice of disclosing information on the environmental aspects of activities in the reporting of oil companies, as well as the main provisions and legal framework governing the audit of environmental reporting. The research revealed the problem of the lack of a unified and single standard for regulating non-financial reporting, which makes it difficult for users to analyze such reports and analysis. Generalization and comparison were the methodological research tools. The theoretical and political significance of the study lies in justifying the need to develop a regulatory framework to regulate the requirements for the preparation of non-financial reporting and its auditing to improve the comparison of data by the stakeholders. The study is of interest primarily to government agencies and to the Committee for Standardization of the Russian Federation in improving the legislative regulation of accounting and non-financial reporting.https://accounting.fa.ru/jour/article/view/352external auditingenvironmental reportingsustainable developmentnon-financial reportingenvironmental activitiesenvironmental protection |
| spellingShingle | T. A. Dudko Auditing Regulations of Environmental Reporting of Oil Companies Учёт. Анализ. Аудит external auditing environmental reporting sustainable development non-financial reporting environmental activities environmental protection |
| title | Auditing Regulations of Environmental Reporting of Oil Companies |
| title_full | Auditing Regulations of Environmental Reporting of Oil Companies |
| title_fullStr | Auditing Regulations of Environmental Reporting of Oil Companies |
| title_full_unstemmed | Auditing Regulations of Environmental Reporting of Oil Companies |
| title_short | Auditing Regulations of Environmental Reporting of Oil Companies |
| title_sort | auditing regulations of environmental reporting of oil companies |
| topic | external auditing environmental reporting sustainable development non-financial reporting environmental activities environmental protection |
| url | https://accounting.fa.ru/jour/article/view/352 |
| work_keys_str_mv | AT tadudko auditingregulationsofenvironmentalreportingofoilcompanies |