ДОБРОВОЛЧЕСКИЯТ ТРУД: ОТЧЕТНОСТ И ОСТОЙНОСТЯВАНЕ ПРИ ЛИПСА НА НОРМАТИВНА УРЕДБА
VOLUNTEER WORK: REPORTING AND VALUATION IN THE ABSENCE OF A REGULATORY FRAMEWORK

Author(s): Imren Gendzh-Salatova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, Human Resources in Economy
Published by: Икономически университет - Варна
Keywords: Volunteer Work; Valuation; Non-Profit Organizations
Summary/Abstract: Volunteers represent a key human resource for non-profit legal entities, contributing to the expansion of organizational capacity, cost reduction, and the achievement of public benefit goals. However, in Bulgaria, there is no regulatory framework governing various aspects of volunteering, including the reporting and disclosure of volunteer work. In the international context, the reporting and valuation of volunteer contributions are regarded as good practices that ensure comparability, transparency, and the ability to assess overall organizational capacity by donors and funding bodies. This study analyzes the potential for applying these international good practices within Bulgarian non-profit legal entities.

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