Нефинансовото отчитане като механизъм за интегриране на целите за устойчиво развитие на ООН: предизвикателства пред българските компании
Non-Financial Reporting as a Mechanism for Integration of the UN Sustainable Development Goals: Challenges for Bulgarian Companies

Author(s): Ilina Mutafchieva
Subject(s): Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Accounting - Business Administration, EU-Legislation, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: sustainability; sustainability goals; non-financial declaration; reporting
Summary/Abstract: This report presents a synthesis of the consolidated and defended results from the author’s doctoral dissertation, focusing on the analysis of non-financial statements and the role of corporate reporting as a key mechanism for tracking the actual integration of the United Nations Sustainable Development Goals (SDGs) into corporate governance. Within the framework of the European Union, through the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy Regulation, and the European Sustainability Reporting Standards (ESRS), non-financial reporting has evolved into a mandatory component of corporate disclosure. The report analyses publicly available non-financial statements of Bulgarian companies, assessing the degree of SDG integration, the frequency of references to specific goals, and the level of detail and measurability of the indicators used. The findings reveal positive trends, yet also highlight several deficiencies – the declarative nature of reporting, limited use of quantitative and qualitative indicators, and partial alignment with EU requirements. The discussion identifies the main barriers faced by companies, including insufficient administrative capacity, lack of expertise, and incomplete compliance with the European standards. In conclusion, the report outlines recommendations aimed at improving the quality, comparability, and reliability of non-financial disclosures, reinforcing their role as a strategic instrument for achieving sustainable corporate transformation.

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