Проблеми при оповестяването на информация за устойчивостта в компаниите с глобална дейност
Sustainability Disclosure Issues in the Companies with Global Activity

Author(s): Diana Petrova
Subject(s): Economy, Supranational / Global Economy, Business Economy / Management, Accounting - Business Administration, Socio-Economic Research, Green Transformation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: sustainability reporting; sustainable development; convergence
Summary/Abstract: The paper substantiates the need to implement uniform, internationally recognized requirements for the disclosure of information related to sustainability by companies with global activity in the contemporary conditions of ever-increasing globalization of the world economic space. The role and importance of international sustainability standards and the possibilities for their functioning as a global baseline of sustainability disclosures are examined. The important advantages and benefits of applying uniform global sustainability reporting standards are systematized, both from the point of view of companies disclosing information on sustainability, and from the position of users of this information. The results of the research give grounds for the conclusion that the activities of modern global companies are of crucial importance for achieving the goals of sustainable development in the economic, ecological and social aspects on a global scale, for addressing the global challenges facing humanity, requiring immediate and wide-ranging actions. The expectations and hopes are that the successes and progress resulting from the efforts of the international community towards convergence in the field of sustainability reporting will make a significant contribution to ensuring a better life in today's global world and a more sustainable future for the next generations.

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