ПРОФЕСІЙНЕ СУДЖЕННЯ ЯК ЧИННИК ПІДВИЩЕННЯ ДОВІРИ ДО ФІНАНСОВОЇ ТА НЕФІНАНСОВОЇ ЗВІТНОСТІ ПІДПРИЄМСТВ

CFA Institute Research and Policy Center. An Exploration of Greenwashing Risks in Investment Fund Disclosures: An Investor Perspective. Charlottesville, VA: CFA Institute. 2023. 13 вересня. URL: https://rpc.cfainstitute.org/research/reports/2023/greenwashing-risks-in-investment-fund-disclosures

Yu, E. P., Guo, C. Q., Luu, B. V. Environmental, social and governance transparency and firm value. Business Strategy and the Environment. 2018. Vol. 27, No. 7. P. 987–1004. URL: https://ideas.repec.org/a/bla/bstrat/v27y 2018i7p987-1004.html

Міжнародна рада зі стандартів аудиту та забезпечення впевненості. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements / IAASB. New York: International Federation of Accountants (IFAC), 2018. Volume 1. URL: https://www.iaasb.org/publications/2023-2024-handbook-international-quality-management-auditing-review-other-assurance-and-related

Professional Judgement Guidance / FRC. London : Financial Reporting Council, June 2022. URL: https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/professional-judgement/

International Standard on Auditing 500: Audit Evidence. URL: https://www.ibr-ire.be/docs/default-source/fr/documents/reglementation-et-publications/normes-et-recommandations/isa/isa-english-version/isa-500_en.pdf

World Resources Institute; World Business Council for Sustainable Development. Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard. Revised edition. Geneva. Washington, 2004. URL: https://ghgprotocol.org/corporate-standard

ISA 300 Planning an Audit of Financial Statements. URL: https://www.ibr-ire.be/docs/default-source/fr/documents/reglementation-et-publications/normes-et-recommandations/isa/isa-english-version/isa-300_en.pdf

ISA 200 «Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing». IAASB / IFAC. URL: https://pasai.squarespace.com/s/isa-200.pdf

ISA 230 (Audit Documentation). IAASB / IFAC. URL: https://pasai.squarespace.com/s/isa-230.pdf

Global Reporting Initiative. GRI 3: Material Topics 2021. Amsterdam: GRI, 2021. URL: https://www.globalreporting.org/standards/gri-standards-download-center/

ISSB. IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information. London : IFRS Foundation, 2023. URL: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards/ifrs-s1/12

ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement. IAASB / IFAC. URL: https://www.iaasb.org/publications/isa-315-revised-2019-identifying-and-assessing-risks-material-misstatement

International Standard on Auditing 620 (Revised and Redrafted), Using the Work of an Auditor’s Expert. IAASB / IFAC. URL: https://pasai.squarespace.com/s/isa-620.pdf

Nelson, M. W. A Model and Literature Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice & Theory. 2009. Vol. 28, No. 2. Рp. 1–34. DOI: https://doi.org/10.2308/aud.2009.28.2.1; URL: https://publications.aaahq.org/ajpt/article-pdf/28/2/1/46451/aud_2009_28_2_1.pdf; SSRN-версія: https://papers.ssrn.com/abstract=1735435

The Guardian. Very concerning: BP dilutes net zero targets as global retreat from green standards gathers pace. 2024. 13 жовтня. URL: https://www.theguardian.com/business/2024/oct/13/very-concerning-bp-dilutes-net-zero-targets-as-global-retreat-from-green-standards-gathers-pace

Harvard Law School Forum on Corporate Governance. Greenwashing: Navigating the Risk. 2023. 24 липня. URL: https://corpgov.law.harvard.edu/2023/07/24/greenwashing-navigating-the-risk/

European Parliament and Council. Directive (EU) 2024/825 of 28 February 2024 on Empowering Consumers for the Green Transition through Better Protection against Unfair Practices and Better Information. Brussels: EUR-Lex, 2024. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024L0825

International Standard on Sustainability Assurance 5000 (ISSA 5000), General Requirements for Sustainability Assurance Engagements. IAASB / IFAC. 2024. Листопад. URL : https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance

Wu, D. et al. Curbing financial Greenwashing: Policy tools, legal mechanisms and market integrity / ScienceDirect. 2025. URL: https://www.sciencedirect.com/science/article/pii/S1059056025006434

Harvard Law School Forum on Corporate Governance. Greenwashing: The Emerging Liability Landscape. 2025. 2 січня. URL: https://corpgov.law.harvard.edu/2025/01/02/greenwashing-the-emerging-liability-landscape/

Sneideriene, A., Legenzova, R. Greenwashing prevention in environmental, social, and governance (ESG) disclosures: A bibliometric analysis. Research in International Business and Finance. 2025. Vol. 74 (C). URL: https://www.sciencedirect.com/science/article/pii/S0275531924005130

Harvard Law School Forum on Corporate Governance. Regulatory Shifts in ESG: What Comes Next for Companies? 2025. 12 квітня. URL: https://corpgov.law.harvard.edu/2025/04/12/regulatory-shifts-in-esg-what-comes-next-for-companies/

Friede, G., Busch, T., Bassen, A. ESG and financial performance: aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment. 2015. Vol. 5, no. 4. Рp. 210–233. DOI: https://doi.org/10.1080/20430795.2015.1118917

Clark G., Feiner A., Viehs M. From the stockholder to the stakeholder: How sustainability can drive financial outperformance / University of Oxford; Arabesque Partners, 2015. URL: https://arabesque.com/research/From_the_stockholder_to_the_stakeholder_web.pdf

Reuters. Probe into alleged DWS greenwashing ongoing – German prosecutor 24 January 2024. URL : https://www.reuters.com/markets/europe/probe-into-alleged-dws-greenwashing-ongoing-german-prosecutor-2024-01-24/

Ioannou, I. & Serafeim, G. The impact of corporate social responsibility on investment recommendations: Analysts’ perceptions and shifting institutional logics. Strategic Management Journal. 2015. Vol. 36, № 7. P. 1053–1081. URL: https://doi.org/10.1002/smj.2268

Simnett R., Huggins A. Costs and benefits of assurance of non-financial information: Impact on small and medium-sized entities. Australian Accounting Review. 2015. Т. 25, № 4. С. 413–423. DOI: https://doi.org/10.1111/auar.12085

U.S. Securities and Exchange Commission. SEC Charges BNY Mellon Investment Adviser for Misstatements and Omissions Concerning ESG Considerations Washington, D.C. : SEC, 2022. URL: https://www.sec.gov/news/press-release/2022-86