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The goal of this paper is to present the result of the research on the topic of “sustainable development issues at the enterprise level and its impact on non-financial reporting enterprise”. The research was conducted among the Czech companies throughout the current year (2013). The results illustrate the impact of sustainable development lead business to business processes and explain how sustainable business is understood by the businessmen themselves.In this paper the issue of sustainable development has been introduced, the text concentrates on the identification, characteristics and the comparison of “the sustainable enterprise” concept and closely discuss the principles of the sustainable entrepreneurship – in other words entrepreneurship in accordance with the sustainable development principles. Results of conducted research entitled “Problems of sustainable development at the enterprise level and its impact on non-financial reporting of the enterprise” among Czech enterprises are presented and more closely discussed.
Dvořáková et al. (Wed,) studied this question.