SUSTAINABILITY AND CORPORATE GOVERNANCE IN BUSINESS

Abstract

This study uses a wide range of qualitative data to detect some deeper attitudes in the relationship between sustainability, corporate governance and stakeholders. As a result of the analysis, we found that, although a number of changes have been made to the internal audit function in recent times, the role and importance of this function within entities will change as a result of digitalization and new challenges of the profession. The research approach was mainly based on a qualitative analysis of the relationship between sustainability and reporting information on specific standards. The research combines theoretical and empirical research. In order to benefit from punctual results and conclusions in the specific economic research activity, we aimed to analyze facts, economic events, figures and statistical data reported by a sample of companies listed on the BVB.