Abstract:

The purpose of this article is to present the problematic issues and practice in the field of activities aimed at ensuring the credibility of non-financial information presented in corporate business reports. A goal formulated in this way requires the adoption of an adequate research method, which in this case is a critical descriptive analysis. The starting point for the considerations is to present the essence of the concept of narrative reporting, with particular emphasis on its advanced form, which is integrated corporate reporting. The following parts of the article present the results of research on the practice of activities in the field of ensuring the credibility of non-financial information by preparers and auditors, highlighting the related problematic and debatable issues. In conclusions, the author advocates the dissemination and development of assurance services and internal control in the field of non-financial reporting.