THE ROLE OF THE AUDITOR IN NON-FINANCIAL REPORTING, A COMPARATIVE ANALYSIS OF TWO COMPANIES OMV PETROM AND LUKOIL FOR THE YEAR 2023 IN TERMS OF SUSTAINABILITY REPORTS
This study analyzes the role of the financial auditor in non-financial reporting by examining the 2023 sustainability reports of two major companies, Lukoil and OMV Petrom. The research is structured into two main parts: a theoretical framework and a comparative case study of the selected companies. The theoretical se...