American Research Journal of Humanities and Social Sciences

Disclosure of nonfinancial information is a key element in corporate social responsibility. The new sustainability canons demonstrate its importance in business development. However, nonfinancial information must be verified by an independent expert. Any disclosed nonfinancial information must be reliable, which is why the existence of a verifier that accredits the synchrony between what is disclosed and the company’s reality is necessary. For this reason, the present paper addresses the verifier’s regulatory situation and future proposals to create a regulatory body that provides legal certainty.