For those who wish to upload and use a picture in your ALV abap reports.

Steps for uploading Logo :-:
1.  Goto the transaction OAER
2.  Enter the class name as 'PICTURES'
3.  Enter the class type as 'OT'
4.  Enter the object key as the name of the logo you wish to give
5.  Execute
6.  Then in the new screen select Standard doc. types in bottom window
     Click on the Screen icon 
     Now, it will ask for the file path where you have to upload the logo
7.  Now you can use this logo in REUSE_ALV_COMMENTARY_WRITE

or 

Import Logo and Background Picture for Reporting

In this step, you can import a customer-specific logo and a background picture into the R/3 System. These will be displayed in the header area of reports in HR Funds and Position Management.

From the SPRO: 
HR Funds and Position Management --> Dialog Control --> Customize Reporting Interface --> Import Logo and Background Picture for Reporting.

Activities
1. Enter the Name of your logo/background picture as an object key in the initial screen.
2. Make sure that the class name is PICTURES, and the class type is OT.
3. Choose Execute.
4. Double-click the document type Picture on the Create tab page.  A dialog box will appear in which you can enter the path in which the logo/background picture can be found.
5. Enter the path and choose Open.  The logo will be uploaded into the current R/3 System. If the logo/background picture is to be transported into other systems as well, choose Transport.
6. Return to the initial screen and repeat the procedure after having entered the Name of your background picture as an object key.

Please note that the logo/background picture can only be displayed in ALV-based reports with an HTML header. Manually programmed reports such as business distribution plans are not based on the ALV.

If you have selected several initial objects, ALV-based reports in HR Funds and Position Management will automatically use a hiearchical-sequential display. A logo is not displayed here either. Note also that the logo cannot be printed (see print preview in program).

Make sure that the logo does not exceed a height of 100 pixels because it would mean that the header of the report will be scrollable.

ALV Logo Command
How can I insert my company logo in the standard report?

ABAP Books
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