Abstract:

Enterprise image represents an invisible resource which creates opinions and ideas among stakeholders responsible for making strategic decisions. Creating enterprise image is possible owing to the properly composed set of both non-financial and financial information, provided to stakeholders in various types of non-financial reports (e.g. in an integrated report). From the perspective of modern accounting, it can be observed that non-financial reports are increasingly frequently perceived as a form of enterprise representation. The process of non-financial reporting, as a new trend in contemporary accounting, is characterized by a voluntary, creative and individual approach. The offered information does not originate directly from traditional accounting. The process of such reports preparation covers as follows: analysing the reasons underlying their development (considering both advantages and disadvantages), identifying the main stakeholder groups (addressees), highlighting important problems, defining goals and activities which address the disclosed issues, selecting and developing the respective measurement indicators, choosing the form of disclosure. One of the methods to present and create an image is the voluntary participation of an enterprise in the competitions of non-financial reporting dedicated to social responsibility purposes (e.g. Social Reports Competition organized in Poland). The competition contributes towards propagating the idea of non-financial reporting, increasing the transparency of business operations and engaging in the dialogue with stakeholders, which has a positive effect on enterprise image creation. Awareness in image development should be based on considering both benefits and threats resulting from the information presented in non-financial reports.