Non-financial Reporting Influence on Company's Estimation

At the present time, in view of the unstable macroeconomic situation, the requirements for transparency in the activities of companies are steadily growing. In connection with this, many companies upload not only financial accounting but also non-financial information to public access. Financial reporting does not always show the real state of affairs in the company, and non-financial reporting includes precisely the risks (social, environmental, managerial) that may arise as a result of its activities. Therefore, the availability of a non-financial report is important for assessing the state and prospects of the company for shareholders, investors and suppliers, and for management by the company itself. Due to this fact it highly influences on company’s reputation on market and forms its image. The purpose of this paper is to identify the correlation between the company evaluation and the availability of non-financial reporting and its quality, taking into account the report's specific characteristics.