ОТЧИТАНЕ И ОПОВЕСТЯВАНЕ НА ДОБРОВОЛЧЕСКИЯ ТРУД В ЮРИДИЧЕСКИТЕ ЛИЦА С НЕСТОПАНСКА ЦЕЛ
REPORTING AND DISCLOSURE OF VOLUNTEER WORK IN NON-PROFIT LEGAL ENTITIES

Author(s): Imren Gendzh-Salatova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, Human Resources in Economy
Published by: Икономически университет - Варна
Keywords: Disclosure; Reporting; Volunteer Work
Summary/Abstract: Volunteer contributions play a vital role in the development and sustainability of nonprofit legal entities (NPOs). To assess current practices related to the recognition and disclosure of volunteer work, an empirical review of annual activity reports of NPOs in Bulgaria was conducted. The findings reveal that a significant number of organizations do not publish information regarding volunteer contributions. In the reports that do mention volunteer work, there is a notable absence of standardized structure, valuation methods, as well as quantitative and qualitative indicators reflecting the nature and significance of the contribution. A sample model has been developed, accompanied by recommendations aimed at promoting more comprehensive reporting of volunteer engagement to a wide range of stakeholders.

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