Reading funding and conflict of interest statements

A funding statement says who supported the work. A conflict of interest statement says which relationships the authors have disclosed as possibly affecting the work. Neither tells a reader whether the result is sound. This guide sets out what the statements tell a reader and what they do not.

What the statements are for

The ICMJE recommendations say that authors are responsible for disclosing all relationships and activities that might bias or be seen to bias their work (ICMJE). The same guidance says: "Perceptions of conflict of interest are as important as actual conflicts of interest." It also says that readers must be able to make their own judgements about whether an author's relationships are relevant to a paper, and that those judgements depend on transparent disclosure (ICMJE).

On funding, the ICMJE text says articles should name the sources of support for the work, including sponsor names, along with explanations of the role of those sources, if any. The roles listed are study design, collection, analysis and interpretation of data, writing of the report, and any restrictions on submitting the report for publication. A statement can instead say that the supporting source had no such involvement or restrictions (ICMJE).

The guidance also says that general institutional support for an author's time on the work should be distinguished from direct overall funding of the work, and that support for an individual's contribution should be reported as such (ICMJE).

What they do not tell you

• Whether the result is right. The ICMJE guidance says that the presence of a relationship or activity does not always indicate a problematic influence on a paper's content (ICMJE). A funder or a disclosed interest is a reason to read the methods closely, not a reason to reject the finding.
• Everything the authors know. A statement shows what the authors chose to report. The ICMJE text says that purposeful failure to report relationships or activities specified on the journal's disclosure form is a form of misconduct (ICMJE), but a reader can only check what is printed.
• Whether a grant or patent shows results. Our methodology page says: "Grants and patents show that work is planned or protected, not that it works."
• Whether a company claim is confirmed. Our methodology page says: "Company announcements are treated as reported claims until someone else confirms them."

Four checks a reader can make

1. Find the named role of each funder. Does the statement name the sponsor and explain its role, such as design, data collection, analysis or writing? Or does it say the sponsor had no such involvement? The ICMJE guidance asks for these explanations (ICMJE).
2. Check access to the data. Does the paper say whether the authors had access to the study data, and explain the nature and extent of that access, including whether it is ongoing? The ICMJE guidance asks for this (ICMJE).
3. Check what kind of source it is. If the source is a grant or a patent, treat it as evidence of planned or protected work, not of results. This follows our methodology.
4. Check for independent verification. If the source is a company announcement, look for confirmation from someone other than the company. Until then, we treat it as a reported claim (methodology).

Limits of this guide

This guide draws on the ICMJE recommendations and our methodology page only. It does not cover the policies of individual journals, or the rules of funders in any country.