Challenges of Green Entrepreneurship Audit

Mnatsakanyan, Hayk; Avetisyan, Sahakanush

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Title: Challenges of Green Entrepreneurship Audit

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1829-0280

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39-51

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The effective implementation of green entrepreneurship audit is essential, since it is not only the publication of the financial consequences of economic activities by organizations that interests stakeholders, but also for making decisions based on the environmental measures of business. In this regard, the published financial statements correspondingly reflect the results of green entrepreneurship, which are subject to audit assessments and included in the conclusions. However, the organization of green entrepreneurship audit encounters obstacles in cases when, on the one hand, there is a lack of full-fledged accountability for sustainable development by organizations, and on the other hand, perhaps an effective methodology for conducting green audits is not being applied. The article makes recommendations for improving the methodology for auditing green entrepreneurship. In particular, it is proposed to include GRI, SAAB, and CSR reports in the information field used by the audit, which requires a special approach to audit assessments. Moreover, these assessments relate not only to the reliability of information and the presence of substantial errors, but also to the "ensuring of green growth" by organizations during the reporting period. That is, the scope of the research includes, on the one hand, proposals for informational improvements in green business auditing, and, on the other hand, revisions of the traditional audit opinion aimed not only at the reliability of published reports, but also at assessing the effectiveness of organizations' sustainable development.

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oai:arar.sci.am:402596

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Նյութը վերցված է Հայաստանի պետական տնտեսագիտական համալսարանի կայքից։

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Finance audit green entrepreneurship IFES-S corporate social responsibility

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Digital Library > Հոդվածներ

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Jul 16, 2025

In our library since:

Jul 16, 2025

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https://arar.sci.am/publication/434857

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Բանբեր Հայաստանի պետական տնտեսագիտական համալսարանի=Вестник Армянского государственного экономического университета=Messenger of Armenian State University of Economics

Edition name	Date
Mnatsakanyan, Hayk, Challenges of Green Entrepreneurship Audit	Jul 16, 2025

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Title: Challenges of Green Entrepreneurship Audit

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