Оповестяване във финансовите отчети на предприятията на реализацията на основните принципи на ООН в тяхната дейност
Disclosure of the Realisation of the UN Main Principles in the Entities’ Business in Their Financial Statements

Author(s): Maia Natchkova
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Governance, Economic policy, Business Ethics, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: UN Global Compact; main principles; financial statements; disclosure
Summary/Abstract: The UN Global Compact encourages financial and non-financial entities to apply in their operations and areas of influence a set of values related to socially responsible practices, exchange of experience and building dialogue or partnerships with other persons and institutions, such as state and local authorities, employer’s and trade union organisations, civil and public organisations, academic institutions, etc. The timely and priority-wise application of the main principles set out in the UN Global Compact is crucial for the successful development of any entity’s business. These principles may be realised in entities’ business through the adoption, support and particular application into four different categories: human rights, labour regulations, environment and anti-corruption. The disclosure of the realisation of the UN main principles in the entities’ financial statements is a new key aspect of their accounting. Accounting function must create, process, analyse and disclose in the entities’ financial statements adequate, true and fair information for the application of these principles in their business. The objective of this report is to show how entities present the realisation of the main principles set out in the UN Global Compact in their financial statements and what kind of information they disclose about such principles. In order to achieve the above objective, the report consistently highlights the ten UN main principles, what kind of information is created in the accounting for their realisation in the entities’ business and what kind of information is disclosed in the financial statements.

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