Analysis of Russian and Foreign Approaches to the Formation of a Regulatory Framework for Non-financial Reporting Assurance
( Pp. 218-223)

The purpose of the research. The article is devoted to the analysis of various approaches to the formation of the regulatory framework regarding assurance of non-financial reporting considering examples of Russian and foreign legislation. The demand from business stakeholders to improve the quality and reliability of non-financial reporting published by companies is growing every year, and obtaining an opinion on the results of its assurance by an independent practitioner is one of the factors that can satisfy it. The level of development of Russian regulations governing this area does not allow to fully meet the needs of the users of such reports though. In order to work out potential development paths, as well as to prepare recommendations and an algorithm for improving the legislative framework, the experience in creating and implementing relevant regulatory documents in the European Union was analyzed. Results. As a result of the analysis of regulatory documents, statistical data and scientific publications, the key features of European legislative regulation in terms of mandatory certification of non-financial reporting which determined its gradual development were identified. The transformation of the approach to the confirmation of mandatory non-financial reports from a simple comparison check into a comprehensive assurance task with an appropriate conclusion and a level of assurance is described. Recommendations have been developed for improving the Russian regulatory framework, allowing for standardization of approaches to assurance of non-financial reporting, and proposals have been put forward for further changes related to the introduction of mandatory non-financial reporting.

Zelentsov D. A., Vetrova I. F. Analysis of Russian and Foreign Approaches to the Formation of a Regulatory Framework for Non-financial Reporting Assurance // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2025. Vol. 21. № 1. P. 218-223. (in Russ.) DOI: 10.33693/2541-8025-2025-21-1-218-223. EDN: EOLMDT

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Non-financial reporting, annual report, Russia, European union, audit, independent assurance..