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Title: THE AUDITOR'S ROLE IN CORPORATE SUSTAINABILITY REPORTING
THE AUDITOR'S ROLE IN CORPORATE SUSTAINABILITY REPORTING

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Angelica Buboi (Danaila)
10.5593/sgem2023/5.1/s23.82
10.5593/sgem2023/5.1
1314-2704
978-619-7603-60-6
English
23
5.1
•    Prof. DSc. Oleksandr Trofymchuk, UKRAINE 
•    Prof. Dr. hab. oec. Baiba Rivza, LATVIA
Environmental Legislation, Multilateral Relations and Funding Opportunities
The development of the global economy cannot be achieved in the current context without the pillars of sustainable development. At the corporate level, the commitment for sustainability is increasingly monitored by stakeholders in terms of a company's sustainable economic capacity and also regarding its environmental sustainability. We aim to analyze the role of the auditor in corporate sustainability reporting (CSR) and to design an econometric model of reporting quality based on sustainability reports submitted by Southeast European corporations for period 2002 - 2022. The results of the study will identify the difference between sustainability benchmarks and the direct impact of these pillars on the overall ESG composite scores obtained by reporting firms during the period analyzed. The beliefs of the study highlight the role of the auditor in the non-financial reporting process and the impact of the auditor's opinion on the overall ESG composite scores. The study was performed within the doctoral school of The Bucharest University of Economic Studies.
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This research have been made within the PhD program at The Bucharest University of Economic Studies.
conference
https://doi.org/10.5593/sgem2023/5.1/s23.82
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Proceedings of 23rd International Multidisciplinary Scientific GeoConference SGEM 2023
23rd International Multidisciplinary Scientific GeoConference SGEM 2023, 03 - 09 July, 2023
Proceedings Paper
STEF92 Technology
International Multidisciplinary Scientific GeoConference SGEM
SWS Scholarly Society; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Serbian Acad Sci and Arts; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; European Acad Sci, Arts and Letters; Acad Fine Arts Zagreb Croatia; Croatian Acad Sci and Arts; Acad Sci Moldova; Montenegrin Acad Sci and Arts; Georgian Acad Sci; Acad Fine Arts and Design Bratislava; Turkish Acad Sci.
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03 - 09 July, 2023
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sustainability, ESG, non-financial reporting, environmental protection, CSR