Abstract
The aim of this study is to quantitatively assess the relationship between the quality of internal audit of non-financial information and the level of corporate social responsibility (CSR) maturity in trade sector companies in post-Soviet countries. The research method involved surveying 114 representatives of retail and wholesale enterprises from eight countries, followed by multiple linear regression analysis based on country-level aggregated data. The CSR maturity index was calculated based on five thematic areas reflecting the specifics of sustainable development. To assess the quality of internal audit, five independent variables were used: completeness of information, process automation, staff competence, independence of the audit function, and compliance with non-financial disclosure standards. The regression results showed a statistically significant positive association between CSR maturity and two factors: the availability and completeness of non-financial information (β = 0.614, p = 0.0028) and compliance with non-financial dis-closure standards (β = 0.634, p = 0.0045). The other factors process automation, staff competence, and independence of the audit function did not show a statistically significant association with CSR maturity. Thus, internal audit can become a key tool in enhancing the reliability of non-financial reporting and the development of CSR in the trade sector, provided there is a focus on ensuring information completeness and standardization. The practical significance of our study lies in the possibility of using the obtained results to improve the organization of internal audit as an effective tool for increasing the reliability and quality of information on corporate social responsibility.