КОМПЛЕКСНАТА ПРОВЕРКА ПО ВЪПРОСИТЕ НА УСТОЙЧИВОСТТА И ИЗГОТВЯНЕ НА МЕЖДИННИ ФИНАНСОВИ ОТЧЕТИ
SUSTAINABILITY DUE DILIGENCE AND PREPARATION OF INTERIM FINANCIAL STATEMENTS

Summary/Abstract: Sustainability reporting is implemented by summarizing financial and non-financial reporting information and formalized through integrated reporting. The need for sustainability accountability gave rise to the development of sustainability accounting. It is designed to summarize information on environmental, social and management sustainability. An important stage in the preparation of the sustainability report is the complex verification in relation to the sustainability issues. Its implementation is based on the European sustainability directives, transposed in the Accounting Act. In the verification, the information flows about the financial status of the enterprise at a given moment and the prospective decisions laid down in the current, but relevant for a future reporting period, are reconciled. For the effective implementation of the comprehensive review, organizations need an interim report summarizing data on a cash and accrual basis. An internal report for the organization, transposing the dynamic balance theory of Eugen Schmallenbach into the practical reporting activities of organizations, is used. Accounting relations, capital and liquid funds, presented in the balance sheet as an increase or decrease in economic benefits, contain accounting information about the main actual or potential adverse impacts related to the enterprise's own activities and its value chain, including its products and services, its business relations and supply chain. The conclusion of the comprehensive examination is presented in accordance with the European directive with a Due Diligence Report. Business organizations are having difficulties in the current period when preparing a sustainability report. With the latest amendments to the legislation in the field of accounting in Bulgaria, it was normatively arranged that the start of the preparation of sustainability reports should begin with information for the reporting period in 2025.

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