FACTORS HINDERING THE CONDUCT OF AUDITS OF CORPORATE SOCIAL RESPONSIBILITY REPORTS: EVIDENCE FROM POLAND

This article presents the results of empirical research conducted among audit firms in Poland regarding factors hindering provision non-financial information verification and attestation services. The rapidly developing practice reporting socially responsible entities does not translate into number reports that are subjected to external audits. Despite unquestionable need confirm reliability data, services this type provided by majority firms. primary aim is identify performance audits Poland. identifies operating Polish market terms selected features. authors answers three main questions: What percentage carry out reports? size level employment Poland? hinder, auditors’ practice, non- financial To achieve objective, a survey was under supervision Agency Audit Oversight. theoretical basis included literature study on as well an analysis regulations governing subject matter first such review condition use important tool reporting. obtained indicate only 2.3% perform CSR reports. factor limits low demand regard. Moreover, limited insufficient staff.