Нефинансова отчетност на болниците в България: изисквания, изпълнение, ползи
Non-Financial Reporting of Hospitalls in Bulgaria: Requierments, Implemenation, Benefits

Author(s): Stanislava Stefanova
Subject(s): Politics / Political Sciences, Social Sciences, Economy, Business Economy / Management, Governance, Public Administration, Sociology, Health and medicine and law, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: non-financial reporting; ESG; sustainability; corporate transparency
Summary/Abstract: Non-financial reporting is becoming established as a key instrument for communicating the sustainability and corporate responsibility of organizations, extending beyond the scope of traditional financial reporting. In the healthcare sector – and particularly within hospitals – it is gaining increased importance due to high public sensitivity, the need for trust, and the strategic relevance of the quality and accessibility of medical services. This report examines non-financial reporting in Bulgarian hospitals as a tool for corporate transparency, sustainable management, and long-term strategic positioning. The theoretical and normative foundations of non-financial reporting are discussed within the context of the ESG dimensions (environmental, social, and governance), including key European directives (NFRD, CSRD), strategic documents of the World Health Organization, and the new global framework IFRS Sustainability Disclosure Standards. A theoretical framework for key performance indicators (KPIs) for hospitals is presented, based on the EU Taxonomy and the Sustainable Development Goals, adapting ESG indicators to the specific characteristics of healthcare systems. Non-financial reporting practices in Bulgarian hospitals are analyzed, with attention given to the national regulatory framework. In conclusion, the report identifies the interdependence of ESG dimensions, the role of non-financial reporting in fostering transparency and sustainable development, and the need for the more systematic adoption of non-financial standards within the Bulgarian hospital sector.

• Details
• Contents