Naslov
Non financial reporting - a measure of corporate reputation?

Autori
Vitezić, Neda

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni

Skup
The 2007 International Applied Business Research Conference

Mjesto i datum
Ljubljana, Slovenija, 11.06.2007. - 13.06.2007

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
non-financial reporting; reputations; enterprise; emerging country

Sažetak
The results of many researches conducted on performance measurement systems point out that measuring is very important tool for decision-making process and management efficiency. But decision what is more important for corporate reputation- financial or non-financial measures still remain a critical issue. Financial measures have long been used to evaluate performance, but increased complexity of performing more and more emphasized other non-financial criteria in evaluation of success. Especially today in so-called globalization system of performing, companies are faced with need to evaluate each other creditworthiness and reputations. For the purposes of risk avoiding, proper choices of information are still very useful. But moreover it is important to emphasize how an enterprise is evaluated through its relations toward some social and environmental needs. Corporate social responsibility is becoming increasingly important in governing process. Thus to measure reputations from the social aspects, i.e. an enterprises attitude toward stakeholders and other social issues started to be crucial. The paradigm of success is evidentially changing and orientation to the profit is replaced with orientation to a broader concept of social success. In that case reporting system of corporate reputation need to be changed and replaced with more non-financial or qualitative measures. Difficulties in quality measuring remain always a bit of a problem and need more use of analytical methods in the evaluation process. Thus the aim of this research was to investigate non-financial measurement and reporting system for the purposes of assessment of the reputation of enterprise. Moreover, whether non-financial measures have an influence on corporate reputation, or the social orientation is just a way to show attempt of the enterprises to follow low requirements and ethical principles. This research explored situation in emerging country, which should follow EU and global requirements. Enterprises are faced with global market and the only way to be competitive is quality. In that case its reputation is highly recommended and should be measure in the best way. For reaching conclusions relating to non-financial reporting measures and reputation of the enterprises, empirical research is used as well.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA