Abstract
The dynamically changing situation, which is the result of the SARS-CoV-2 epidemic, emphasises the need to have managers who enable companies to cope effectively in times of constant uncertainty. For several reasons, no comprehensive research based on result analysis has been undertaken in the face of the pandemic threat. In order to fill the existing knowledge gap, a series of research was conducted, the subject of which was an attempt to assess managerial maturity perceived through the prism of competencies, which modern managers should possess in the face of the COVID-19 pandemic. Perception which enables a manager to be able to translate the external environment into the internal organisation is significant in terms of managerial maturity. Although impression management is in contradiction with the commonly proclaimed postulate, faithful and reliable presentation of information about the financial situation and performance of the company in a neutral and impartial manner, hence it proves managerial maturity.
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