Impact of peat industry development on regional sustainability

Semin, Alexander N.

doi:10.15549/jeecar.v8i2.694

Cited by 2 publications

(1 citation statement)

References 25 publications

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“…Initially focused primarily on financial and operational matters, internal audit has expanded its scope to include environmental, social, and governance (ESG) factors. This evolution reflects a broader recognition of the interconnectedness between organizational performance, risk management, and sustainability outcomes [3].…”

Section: Evolution Of Internal Audit In the Context Of Sustainability...mentioning

confidence: 97%

Internal Audit’s Role in Supporting Sustainability Reporting

Sabauri

2024

IJSDP

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In today's corporate environment, sustainability reporting is becoming increasingly important for companies, as it allows them to disclose their environmental, social and governance (ESG) activities to stakeholders. Due to the growing emphasis on existing business practices and corporate governance, the demand for transparent and reliable sustainability reporting has increased significantly. In light of these changes, the role of internal audit in supporting sustainability reporting is important. The internal audit function plays a special role in providing companies with independent assurances and consulting services, ensuring the effectiveness of risk management, internal control and management processes. Since companies incorporate ESG goals into their strategies and activities, internal auditing is explicitly one of the guarantors of preparing reliable and complete sustainability reporting. By developing and/or using risk assessment, control assessment, and appropriate methodologies, internal audits can help companies improve the quality and accuracy of sustainability reporting. The present article outlines the role, importance and support of internal audit in preparing sustainability reporting. It examines the challenges and opportunities associated with the integration of ESG factors into internal audit practice, the evolution of the regulatory environment governing sustainability reporting, and strategies to improve the effectiveness of internal audit in this context. The purpose of this article is, based on a comprehensive review of the literature and analysis of best practices, to provide a vision of how internal audit can improve sustainability reporting and contribute to the continuous and stable development of the company.

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Section: Evolution Of Internal Audit In the Context Of Sustainability...mentioning

confidence: 97%

Internal Audit’s Role in Supporting Sustainability Reporting

Sabauri

2024

IJSDP

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Latvian municipal budget expenditures on transport infrastructure and production in the context of improving the local economy

Komarova,

Ignatjeva,

Kudins

et al. 2024

JEECAR

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The article aims to study Latvian municipal budget expenditures on transport infrastructure and production in the context of improving the local economy. The authors hypothesize that the comparative priority of municipal budget expenditures on two items is determined by the state of the local economy; in municipalities with a more developed economy it is ‘transport’ rather than ‘production’ budget expenses that are more likely to improve the local economy, and in municipalities with a less developed economy – vice versa. The authors tested the hypothesis based on data for 2021 and 2022 (the time after the reform of the territorial-administrative structure of Latvia) for 43 Latvian municipalities using various methods of statistical analysis. The results show that the comparative priorities in Latvian municipal budget expenditures are determined not by the state of the local economy, but rather by the geographical (or geopolitical/geoeconomical) location of the municipality. As a result of this, Latvian municipalities are grouped into territorial clusters, using the agglomeration effect from the concentration of transport infrastructure or production. Over the past year, there has been a tendency towards ‘transport-production’ economic restructuring of the territory of Latvia, the reasons for which may be geopolitical situation in the Eastern Europe.

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Impact of peat industry development on regional sustainability

Cited by 2 publications

References 25 publications

Internal Audit’s Role in Supporting Sustainability Reporting

Internal Audit’s Role in Supporting Sustainability Reporting

Latvian municipal budget expenditures on transport infrastructure and production in the context of improving the local economy

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