ПРИЛОЖЕНИЕ НА НОРМАТИВНИТЕ ИЗИСКВАНИЯ ЗА ОТЧИТАНЕ НА УСТОЙЧИВОСТ В БЪЛГАРИЯ
APLICATION OF THE REGULATORY REQUIREMENTS FOR SUSTAINABILITY REPORTING IN BULGARIA

Author(s): Nadezhda Popova-Yosifova
Subject(s): Economy, Law, Constitution, Jurisprudence, Accounting - Business Administration, Commercial Law
Published by: Икономически университет - Варна
Keywords: accounting; reporting; sustainability
Summary/Abstract: The accounting legislation in Bulgaria, in line with the global trends for reporting sustainable development of companies, was further developed with norms that oblige certain categories of enterprises to prepare and publish a sustainability report. The purpose of this publication is to put some emphasis on the new legal requirements, pointing out problems in their application and outlining possible solutions.

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