ИЗАЗОВИ У ПРУЖАЊУ УСЛУГА УВЈЕРАВАЊА У ИЗВЈЕШТАВАЊУ О ОДРЖИВОСТИ
CHALLENGES IN PROVIDING ASSURANCE SERVICES OF SUSTAINABILITY REPORTING

Author(s): Jelena Poljašević, Goran Radivojac
Subject(s): National Economy, Accounting - Business Administration, EU-Legislation
Published by: Savez računovođa i revizora Republike Srpske
Keywords: assurance services; audit; corporate directive of sustainability reporting;
Summary/Abstract: The increasingly practice of publicly desclosure of sustainability reporting, in order to increase the credibility and reliability of the published information, has led to the need to verify this information by auditors or independent expert companies. As the mentioned information is more qualitative, non-standardized and often future-oriented, the provision of assurance services by auditors faced a number of challenges such as: additional education of auditors in order to acquire the necessary 'knowledge about sustainability, performing of engagement and providing an opinion on assurance, determining materiality for sustainability reporting, and the use of assurance frameworks. These challenges are especially prominent in the auditing profession in Bosnia and Herzegovina, bearing in mind that international standards are used for auditing and reporting, which are not currently compatible with accounting and auditing regulations in the European Union.

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