Problems identified during non-financial reporting assurance and ways to solve them

Subject. This article discusses problems affecting the quality of non-financial reporting and measures to eliminate them. Objectives. The article aims to identify the procedure and functions of non-financial reporting, analyze the problems affecting the properly conducted corporate assurance and develop measures to solve them. Methods. For the study, I used the general scientific research methods. Results. The article defines the goals and concepts of non-financial and integrated reporting, describes the data checked in the course of assurance of non-financial reporting, and the stages of its certification. The study identifies problems that reduce the quality of corporate reporting and offers recommendations to eliminate these problems. Conclusions. Every year, the practice of preparing non-financial statements is becoming more and more common, and the demand for certification services is growing.