Audit of non-financial reporting

The paper analyzes scientific sources and highlights the meaning of concept "non-financial reporting" gives features non-financial reporting. influence risks on increasing financial value is also substantiated. Introduction. Capital market participants are increasingly prioritizing importance information. Sustainability reporting have become a central concern among business leaders, investors, consumers regulators, who seeking greater standardization to encourage accountability inclusion factors in ratings, rules reports. increased global focus climate change, diversity crisis caused by Covid-19 only accelerated this momentum. purpose study essence specifics auditing area. Results. Non-financial phenomenon that appeared world response challenges time, particular, emergence development corporate social responsibility, which accordance with organization takes responsibility for its activities, affects almost all spheres life, including companies other interested parties, so-called stakeholders. Public information an answer question arises from stakeholders about activities not side component. Conclusion. growing interest due additional requests parties conditions rapidly changing economy. Improving regulatory framework field audit, methodical dissemination best practices will increase pace Ukraine, informative analytical reports Ukrainian companies.