DEVELOPMENT OF CONTROL AND AUDIT OF THE SUSTAINABLE DEVELOPMENT STRATEGY: INNOVATIVE AND ENVIRONMENTAL ASPECTS
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Abstract
The article contributes to the literature and expands the scope of scientific discussion on the development of methodology and research areas audit of sustainable development as a phenomenon undergoing formation in the modern period of theory and practice of control and auditing at the international and national levels. The problem of the environmental component of sustainable development and methods (tools) of control mechanisms, including eco-audits, is addressed in the concept of a "triple" panel of value (social development, environmental safety and diversity, production, and economic efficiency". The purpose of the study is to review and identify research areas in the field of various types of audits of the sustainable development strategy as a specific object of control and audit, including in terms of the innovative and environmental component. The subject of the study is a set of conceptual and methodological problems of the directions of research of the strategy of sustainable development of economic entities forming the object of control and audit. The research materials are presented by scientific literature and observational data in the public administration sector of the Russian Federation and the Republic of Tajikistan, as well as relevant analytical data. Research methods: communicative research methods (narrative analysis, concept analysis, case analysis), abstract review of scientific literature and best practices of public administration. Conclusions and results. The problems and directions of development of the audit of the sustainable development strategy as an emerging phenomenon in national economies and regional associations are formulated. The role of state audit, including social and environmental audit, and its impact on the innovative component of the development strategy are considered. Conclusions are drawn about the need for coordination and convergence of state and inter-institutional control of the strategy of sustainable development at the interstate level. The results of the study can be useful in scientific research, in the public administration sector, and in the development of programs for interethnic cooperation in the field of sustainable development at the level of regional associations.
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