AUDIT OF SUSTAINABILITY REPORTING IN COUNTRIES OF SOUTH AND NORTH AMERICA

Reporting on sustainable development is rapidly developing in the world, and the disclosure of such information by corporate enterprises in the countries of South and North America is not an exception. Information about sustainable development in reporting needs to be properly verified using such a tool as an audit. The audit of reporting on sustainable development of corporate enterprises is an important process aimed at verifying the reliability and objectivity of information provided in reports on sustainable development. This type of audit helps to ensure that enterprises reflect their activities in the field of sustainable development truthfully and objectively. A sustainability reporting audit helps to increase the trust of stakeholders in the company's activities, helps in the identification of possible improvements in the strategy of sustainable development and contributes to the creation of more effective and open corporate practices. Also, this process contributes to increasing the trust of stakeholders in the company's activities and contributes to its sustainable development. The purpose of this study is a critical analysis of the disclosure of information about sustainable development in reporting by corporate enterprises of South and North America and the identification of standards for auditing such reporting in order to develop an author's approach to the formation and auditing of reporting on sustainable development with the aim of its unification and standardization. The information base of the research is the scientific works of Ukrainian and foreign researchers on the issues of formation and audit of sustainable development reporting, ISAE 3000 “Assurance objectives that are not an audit or review of historical financial information”, ISAE 3410 “Assurance tasks regarding greenhouse gas reports”. During the research, general scientific and special methods were used: comparative analysis, dialectical method, method of induction and deduction, analysis, synthesis, comparison, method of concretization, generalization, grouping, visualization, hypothetical method, bibliometric and bibliometric analysis. The scientific novelty of the conducted research consists in the development of theoretical and methodological provisions regarding the disclosure of information about sustainable development in reporting by corporate enterprises of the countries of South and North America and its audit through the development of an author's approach. This made it possible to develop a unified approach to standardization and unification, both the process of formation and audit of reporting on the sustainable development of corporate enterprises in the countries of South and North America.