Analysis of the information verification model in non-financial reporting of oil and gas companies
Olga Kolosova,
Olesy Leonova,
Irina Bogataya
et al.
Abstract:The article is aimed at investigating the current practice of verifying information in non-financial statements of oil and gas sector companies. The study is based on the analysis of the current regulatory framework for confirming “(certification)” of non-financial reporting, which is structured into two blocks: regulatory documents that define the requirements for the disclosure of information in non-financial reporting, applied at the international and national levels, and regulatory documents that define th… Show more
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