СЧЕТОВОДНО ОТЧИТАНЕ И ОПОВЕСТЯВАНЕ НА СОЦИАЛНИТЕ РАЗХОДИ, ВЪЗНИКНАЛИ В РЕЗУЛТАТ ОТ ПРИЛАГАНИ СОЦИАЛНИ ПОЛИТИКИ ОТ ПРЕДПРИЯТИЯТА В ОТЧЕТА ЗА УСТОЙЧИВОСТТА
ACCOUNTING AND DISCLOSURE OF SOCIAL COSTS INCURRED AS A RESULT OF THE IMPLEMENTED SOCIAL POLICIES OF THE ENTERPRISES IN THE SUSTAINABILITY REPORT

Summary/Abstract: This publication focuses on the accounting and disclosure in the enterprises’ sustainability report of the costs incurred by them as a result of implemented social policies in accordance with the key requirements of the European Union (EU) Corporate Sustainability Reporting Directive (CSRD) adopted in 2022. Enterprises falling within the scope of application of this Directive are obliged to disclose in their sustainable development reports information about the implementation of the three elements of sustainable development (ESG) in their business, i.e. the environmental, social and governance policies implemented by them. The disclosure of social costs incurred by the enterprises as a result of the social policies they implement is crucial for the society. The main users of this information are civic organizations, state supervisory and regulatory authorities, shareholders, investors, counterparties, etc. The information that enterprises must disclose in their sustainability report refers to the types of risks that influence the social element of sustainability; the assessment, management and impact on these risks with specific measures that cause spending of assets for the attainment of their social goals and policies. In its turn, the spending of assets requires adequate, true and fair accounting of the social costs incurred by the enterprises in their accounting books. The financial information for social costs and liabilities incurred by the enterprises in the course of implementation of their social policies for sustainability must be truly and fairly disclosed on the front side of their financial statements. The non-financial information about the risks that influence the enterprises’ social policies must be disclosed in a separate sustainability report, which is part of their financial statements for the accounting and calendar year 2025. This information refers to sustainability-related objectives; achieved progress in the attainment of these objectives; assessment of sustainability-related risks; designed strategies and systems for management of those risks, and measures undertaken for mitigation of their adverse effects.

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