Wiarygodność ujawnianych informacji jako podstawa właściwej komunikacji z interesariuszami
Reliability of the Disclosed Information as a Basis for Proper Communication With Stakeholders

Summary/Abstract: Purpose – The aim of this article is to present the problems of verification of non-financial information disclosed in the organization's reporting (management commentary, annual report, integrated report, etc.), taking into account current practices in the field of verification of them and own proposals. Design/Methodology/approach – The article uses research methods, i.e. analysis of the literature, analysis of corporate publications and comparative analysis. Findings – In the author's opinion, full verification of non-financial data published in the organisation's reporting is not possible due to its thematic scope. The solutions currently developed are based only on stating the consistency of the disclosed information with the financial statements and legal regulations (in the case of the management commentary), or determining whether the scope of the published data is consistent with the guidelines or standards, i.e. GRI G4 or IIRC. According to the author, a catalogue of verifiable non-financial indicators should be defined, which would be obligatorily disclosed by enterprises. Originality/value – The issues of reliability of non-financial information disclosed in the organisation's financial statements have become increasingly important in recent years, due to changes in stakeholders' information expectations. Currently, a fully universal method for verifying non-financial data included in an organisation's reporting has not been developed.

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