Weryfikacja danych pozafinansowych w raportach CSR polskich spółek
Verification of non-financial data in CSR reports of Polish companies

Summary/Abstract: The largest European companies, under the directive passed and published in 2014, will be required to report some non-financial data starting from financial statements made for the financial year beginning in 2017. As a matter of fact, only the evaluation of both financial and non-financial data gives a complete picture of the company and it becomes the basis for decision-making for the stakeholders of the reporting company. Non-financial data including environmental, human rights, labour rights, anti-corruption and bribery issues vary depending on the industry. Verification of the data is much more difficult than the verification of other elements of reports prepared by companies. The objective of the article is to present the practice of external verification of non-financial data in Polish companies’ reports.

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