Отчитане на устойчивостта: основни принципи и практики в българските компании
Sustainability reporting: principles and practice in Bulgarian companies

Author(s): Petya Petrova
Subject(s): Economy, Business Economy / Management, Micro-Economics
Published by: Нов български университет
Keywords: sustainability; sustainability reporting; sustainability disclosures
Summary/Abstract: The slogan of modern society: “care for better tomorrow“ has encouraged the business to put efforts on meeting the expectations of stakeholders (investors, employees, clients, etc.) to be closer bound to nature, society and environment, in recent decades. The attitude for greater transparency and accountability has brought about the entities to disclose information about their social and environmental responsibility. This paper aims to set out the nature and principles of sustainability reporting and to evaluate the disclosure practice of Bulgarian listed companies.

• Details
• Contents