Weryfikacja danych pozafinansowych w raportowaniu osiągnięć jednostek odpowiedzialnych społecznie
Verification of Nonfinancial Data in Corporate Responsibility Reporting

Summary/Abstract: Purpose – the paper presents the conclusions of the analysis concerning the scope and the nature of the verification of the credibility of non-financial data in the reporting of socially responsible companies. The analysis is carried out in the light of the legitimacy theory. It is an attempt to state, if it is possible to assess the reliability of the non-financial data, which are not a subject of a mandatory verification. Design/Methodology/Approach – the article was established as a result of the studies of foreign and Polish lit-erature, an analysis of the legal regulations and the results of the empirical research on the use of the external assurance of non-financial reports in Poland and in other European countries. Findings – on the basis of the deductive and the inductive reasoning there are presented the key determinants of the progress of non-financial reporting verification, pointing out the need of its standardization and its regulation. Originali-ty/Value – the study presents an original proposal for the socially responsible companies to bridge the ob-served in the practice gap of the presentation verifiable reliable information

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