Methodological Aspects of Independent Assessment of Oil and Gas Companies’ Sustainability Reporting

The article explores the methodological aspects of independent external assessment of sustainable development reporting. It presents a comprehensive methodology for reporting verification, which includes a three-stage verification process with a differentiated approach to assurance. Special attention is given to the specifics of independent external assessment of reporting by oil and gas companies, which are characterized by high environmental and social risks. The results of the study demonstrate the need to unify approaches to verification of sustainable development reporting data and improve the quality of verification of non-financial information.