Competencies and Recruitment Requirements of Reporting Specialists in Public Companies: Implications for Investor Relations

This study indicates that the competencies of employees responsible for corporate reporting are an important determinant of disclosure quality and, indirectly, investor relations in public companies. The article aims to identify the relationship between the scope of disclosures and the profile of the employee preparing financial statements and reports, and to examine how companies assess candidates for such roles during recruitment. The study combines a literature review with a content analysis of 132 job advertisements for reporting- and accounting-related positions published on pracuj.pl in 2025, supplemented by a comparison with the Polish classification of occupations and specialisations. The findings show that employers consistently require higher education in finance, accounting, or economics, prior experience in reporting or audit, and knowledge of accounting law, reporting standards, reporting methodologies, English, and MS Office. Personal attributes such as accuracy, communication skills, reliability, punctuality, and commitment are also strongly emphasised. The analysis suggests that the knowledge and skills of reporting personnel affect the quality and clarity of corporate communication and thus indirectly support investor relations. Job advertisements broadly align with the occupational classification, although they focus mainly on financial reporting and give limited attention to non-financial or integrated reporting. These results highlight the strategic importance of recruiting qualified reporting specialists for effective stakeholder communication.