制定可持续性保证的方法

N. Malinovskaya
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摘要

主题。本文讨论了对各类公司报告中披露的可持续发展信息进行鉴证的方法。本文旨在评估发布拟议的可持续发展鉴证国际标准(ISSA)5000 征求意见稿《可持续发展鉴证业务的一般要求》对增强可持续发展信息的信任和信心的前景。在研究中,我采用了分析、综合、比较、概括和抽象等方法。基于对可持续发展领域信息披露和确认国际惯例的研究,以及对拟议的《可持续发展鉴证国际标准(ISSA)5000》征求意见稿《可持续发展鉴证业务的一般要求》实质内容的考虑,文章评估了在俄罗斯实践中应用该标准的前景。第一个特定职业标准的拟议征求意见稿中的要求为 ISSA 系列标准体系的发展奠定了基础,以表达从业人员对根据特定报告体系生成的可持续发展各方面信息的可靠性的一定程度的信心,并制定了确认可持续发展信息的方法。该标准既可直接应用,也可作为制定俄罗斯标准的基础,用于确认在可持续发展报告和财务报表以外的其他类型公司报告中提供的可持续发展领域的信息。这篇文章有助于提高所有利益相关者对可持续发展领域信息核实趋势的认识。
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Developing approaches to the sustainability assurance
Subject. This article discusses the approaches to assurance of sustainability information disclosed in various types of corporate reporting. Objectives. The article aims to assess the prospects for enhancing trust and confidence in sustainability information due to issuing the proposed Exposure Draft International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. Methods. For the study, I used analysis, synthesis, comparison, generalization, and abstraction. Results. Based on the study of the international practices of disclosure and confirmation of information in the field of sustainable development and consideration of the essence of the proposed Exposure Draft International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, the article assesses the prospects for applying this Standard in Russian practice. Conclusions. The requirements of the proposed Exposure Draft of the first profession-specific standard, which lays the foundation for the development of the ISSA-series standards system to express a certain degree of confidence by practitioners regarding the reliability of information on various aspects of sustainable development generated in accordance with a particular reporting system, develop a methodology for confirming information on sustainable development. The Standard can be directly applied or become the basis for the development of Russian standards for confirming information in the field of sustainable development presented both in the sustainability report and in other types of corporate reporting other than financial statements. The article contributes to improving awareness of all stakeholders about trends in the field of verification of information in the field of sustainable development.
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