Modern Aspects of Sustainability Report Auditing Development

David Jalagonia (), Marine Khubua () and Eliso Chokhonelidze ()
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David Jalagonia: Sukhumi State University
Marine Khubua: Sukhumi State University
Eliso Chokhonelidze: Sokhumi State University, Faculty of Business and Social Sciences

Chapter Chapter 28 in Economic Resilience and Sustainability - Vol. 2, 2026, pp 453-470 from Springer

Abstract: 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.

Keywords: Sustainability reporting; Comparative analysis; Audit (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-04214-9_28

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DOI: 10.1007/978-3-032-04214-9_28

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