METHODOLOGY FOR AUDITING ENVIRONMENTAL ASPECTS OF FINANCIAL STATEMENTS IN ENSURING THE SUSTAINABLE DEVELOPMENT OF ORGANIZATIONS

Abstract

The issue of ensuring the Sustainable Development Goals is very relevant today. An important area of the organization’s
activity is maintaining a balance between the three main aspects of this concept, i.e. environmental, social and economic aspects.
One of the main directions of the concept of sustainable development is to ensure information openness regarding the negative impact
of industrial organizations on the environment, as well as measures to reduce such impact. In turn, the specifics of the information needs
of all parties interested in sustainable development determine the relevance of the issues of the development of environmental audit in the
country
The purpose of the article is to give recommendations on improving the methodology for auditing environmental problems in financial
statements as part of the implementation of sustainable development of organizations.
The article uses general scientific and special research methods.
As a result of the conducted research, methodological provisions on the formation of the foundations of the organization of environmental
audit of accounting information of organizations have been developed.
Environmental issues will be critical for many organizations and can significantly affect financial statements. These issues are of great
interest among users of financial statements. If environmental problems are important to the entity, as a result of such problems, there may
be a risk of material misstatement (including insufficient disclosure) of the facts in the financial statements. In these cases, the auditor
should pay special attention to environmental issues when conducting an audit of financial statements.