IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-032-04214-9_28.html

Modern Aspects of Sustainability Report Auditing Development

In: Economic Resilience and Sustainability - Vol. 2

Author

Listed:
  • David Jalagonia

    (Sukhumi State University)

  • Marine Khubua

    (Sukhumi State University)

  • Eliso Chokhonelidze

    (Sokhumi State University, Faculty of Business and Social Sciences
    International Black Sea University, Faculty of Business Administration)

Abstract

The implementation of European regulations are significant challenges for Georgian audit firms, which, first of all, involves harmonious compliance with the complex system of environmental, social and governance (ESG) reporting standards, as well as eliminating gaps in expertise and technological infrastructure to the maximum extent. Due to the very fact, it is necessary for Georgian companies to develop audit capabilities for managing and verifying sustainability data in order to comply with the strict requirements of the Corporate Sustainability Reporting Directive (CSRD). Our study analyzes the impact of the CSRD on audit practice and discusses the challenges that audit firms face when verifying sustainability reporting. Special attention is paid to the need for expertise in environmental, social and governance (ESG) reporting standards, adaptation to the European Sustainability Reporting Standards (ESRS) and the introduction of digital technologies in audit processes. The paper examines the impact of CSRD on local audit firms, and consequently, their compliance with international standards. Based on the analysis of audit practice, the study offers recommendations and strategies for Georgian audit firms that will help them adapt to new regulations and improve the quality of sustainability report audits.

Suggested Citation

  • David Jalagonia & Marine Khubua & Eliso Chokhonelidze, 2026. "Modern Aspects of Sustainability Report Auditing Development," Springer Proceedings in Business and Economics, in: Abdylmenaf Bexheti & Veland Ramadani & Hyrije Abazi-Alili & Christina Theodoraki & Gadaf Rexhepi & B (ed.), Economic Resilience and Sustainability - Vol. 2, chapter 0, pages 453-470, Springer.
    • Handle: RePEc:spr:prbchp:978-3-032-04214-9_28
    DOI: 10.1007/978-3-032-04214-9_28
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-032-04214-9_28. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.